How to invoice in Croatia

Tax ID format: 11-digit OIB, e.g. 12345678901; the VAT ID prefixes it with the country code HR (HR12345678901)..

• The word “Invoice” and a unique, sequential invoice number
• The issue date (and the supply date if it differs)
• Your business name, address and OIB
• The client's name and address (and their OIB for reverse-charge or intra-EU supplies)
• A clear description and quantity for each line
• The net amount per PDV rate, the rate(s) applied and the PDV amount
• The total payable, in EUR
• Payment terms, the due date and how to pay (bank name, IBAN/account)
• OIB (11-digit tax ID) of both supplier and customer
• Date of supply / delivery separate from issue date
• IBAN and payment reference for bank transfer
• Operator/issuer identifier on fiscalised invoices (JIR and ZKI codes)

Under Croatia's Fiscalisation Act (adopted June 2025, part of the Fiskalizacija 2.0 project), structured B2B e-invoicing (eRačun) became mandatory on 1 January 2026 for all VAT-registered taxpayers established in Croatia, who must issue and receive EN 16931 invoices and submit real-time e-reporting to the Tax Administration. B2G e-invoicing has been mandatory since 1 July 2019. Non-VAT-registered entities must receive e-invoices from 1 January 2026, and the obligation to issue extends to them (and to budgetary/small taxpayers, via the MIKROeRAČUN app) from 1 January 2027.

Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.

Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Porezna uprava (Croatian Tax Administration) before you rely on it. This page is general guidance, not tax advice.

Standard B2B payment terms are 30 days; by law they may not exceed 60 days unless expressly agreed. Late payments accrue statutory interest under Croatia's transposition of the EU Late Payment Directive.