Croatia uses the PEPPOL BIS Billing 3.0 specification for B2G e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual but you must be aware of the requirements for each of the following formats and networks:

Mandate Information

B2G e-invoicing has been mandatory in Croatia since 2019, when the e-Invoicing in Public Procurement act introduced mandatory issuance of structured e-invoices for suppliers/issuers of invoices to public administrations.
According to the act, all e-invoices issued in public procurement must comply with the European standard on e-invoicing (EN 16931).

There is a central national platform for the exchange of eInvoices, Servis eRačun za državu. All intermediaries for B2G e-invoice exchanges must connect to this platform and the platform is also connected to PEPPOL, so that all PEPPOL members could send e-invoices via the central platform.

The European Standard on e-invoicing (EN) is fully implemented in Croatia. The Croatian government recommends the use of the OASIS UBL 2.1 syntax for B2G public procurement. However, the Cross-Industry Invoice (CII) is accepted as an alternative.

Archiving is required for 11 years.

Croatia plans to introduce electronic invoicing between companies starting from January 1, 2026. The obligation will cover national transactions between resident taxpayers. It will be possible to issue paper invoices for cross-border transactions.

Details

Restrictions

Vertex e-Invoicing does not support B2B or B2C for Croatia.

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