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e-Invoice: obligations for Croatian businesses

Adria ERP team28 April 20267 min read
Contents
  1. What is an e-Invoice?
  2. B2G and B2B obligations
  3. What an e-Invoice must contain
  4. Sending, receiving and archiving
  5. How Adria ERP helps

The electronic invoice (e-Invoice) has become the standard for doing business with the public sector, and with fiscalization 2.0 it becomes mandatory between businesses too. Here's what you need to know.

What is an e-Invoice?

An e-Invoice is not a PDF or a scanned document — it's a structured electronic record a computer can read and process automatically. The format is based on the European standard EN 16931, most often in UBL 2.1 or UN/CEFACT CII, with the Croatian implementation specification (CIUS).

B2G and B2B obligations

  • B2G: sending e-Invoices to public buyers has been mandatory since 2019.
  • B2B: issuing and receiving e-Invoices between businesses becomes mandatory with fiscalization 2.0 (from 2026 for VAT-registered taxpayers).
  • B2C: invoices to end consumers remain outside the e-Invoice obligation, with the usual cash-invoice fiscalization.

What an e-Invoice must contain

Beyond the usual invoice data, an e-Invoice must include the structured elements required by the standard:

  • Issuer and recipient details, including OIB.
  • Line items with quantities, prices and VAT rates.
  • Totals and VAT broken down by rate.
  • Reference identifiers (e.g. a purchase-order number) where required.

Sending, receiving and archiving

e-Invoices are exchanged via an information intermediary or access point, and must be digitally signed for authenticity and integrity. Issued and received invoices are kept in an e-archive for the legally prescribed period.

How Adria ERP helps

Adria ERP generates the e-Invoice in the correct format, signs it digitally and prepares it for sending — with no manual XML assembly and no format errors. Exchange with public and private entities is fast and compliant.

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