E-invoicing in Croatia: A Complete Guide for Businesses

What is Croatia e-invoicing?

Croatia mandates structured e-invoicing for public sector procurement (B2G) via the Peppol network, implemented through the national e-invoice platform operated by FINA (Financijska agencija — Financial Agency). The B2G obligation requires all suppliers to Croatian public bodies to issue invoices in Peppol BIS Billing 3.0 format, delivered via Peppol-registered access points.

Croatia's e-invoicing framework was introduced to comply with EU Directive 2014/55/EU on electronic invoicing in public procurement. FINA operates as the national e-invoicing infrastructure provider and also functions as an accredited Peppol access point. Croatian public entities registered on the Peppol network use OIB (Osobni identifikacijski broj — Personal Identification Number) as their Peppol participant identifier.

For B2B transactions, Croatia does not currently mandate structured e-invoicing. However, Peppol adoption is growing among Croatian businesses, particularly those already supplying the public sector.

The Peppol BIS Billing 3.0 format

Croatia uses Peppol BIS Billing 3.0 for B2G e-invoicing. Key technical characteristics:

• Standard: Peppol BIS Billing 3.0 (EN 16931 CIUS by OpenPeppol)
• Syntax: UBL 2.1
• Participant identifier scheme: 9928 (Croatian OIB — 11-digit personal/company identification number)
• VAT: standard 25%, reduced 13% (food, accommodation, newspapers) and 5% (basic foodstuffs, books, medicines)
• FINA routing: invoices to Croatian public entities flow through FINA's Peppol access point; FINA handles delivery to the buying authority's procurement system
• OIB mandatory: every Croatian legal entity has an OIB; it is used for both tax identification and Peppol routing

The OIB serves dual purpose in Croatian e-invoicing: it is the VAT-equivalent identifier (used in tax documents) and the basis for the Peppol participant ID using scheme 9928.

Who does it apply to?

Croatia has no confirmed timeline for a B2B mandate, though the EU ViDA (VAT in the Digital Age) proposal may create pressure for domestic mandates across all EU member states in the 2027–2030 timeframe.

Timeline / key dates

• 2019: EU Directive 2014/55/EU transposed into Croatian law
• 2019–2020: FINA platform live; B2G Peppol mandate for central government suppliers
• 2021–2022: Local government and public body B2G mandate extended
• No confirmed date: B2B mandate not currently legislated

How Clearvo handles Croatia e-invoicing

Clearvo is a registered Peppol Access Point supporting the Croatian 9928 (OIB) participant identifier scheme and routing via FINA's Peppol infrastructure.

Key points:

• Croatian public sector recipients are identified using scheme 9928: followed by their 11-digit OIB
• Clearvo performs an SMP lookup against the Peppol network to confirm the recipient's registration and supported document formats before sending
• FINA acts as the Croatian Peppol access point for government receivers; Clearvo delivers to FINA using the standard AS4 transport, and FINA routes internally to the public body
• Standard Peppol BIS Billing 3.0 validation is applied; Croatian-specific business rules are checked before submission

What you send: standard invoice fields plus customer.peppolId (OIB-based), supplierVatNumber (HR format), and buyerCountry: "HR".

What you get back: Peppol message ID, AS4 delivery receipt, and the generated UBL 2.1 XML.

{
  "invoiceNumber": "INV-2026-00099",
  "issueDate": "2026-04-01",
  "dueDate": "2026-05-01",
  "currency": "EUR",
  "supplier": {
    "name": "Acme Software d.o.o.",
    "vatNumber": "HR12345678901",
    "oib": "12345678901",
    "peppolId": "9928:12345678901",
    "address": {
      "street": "Ilica 10",
      "city": "Zagreb",
      "postalCode": "10000",
      "country": "HR"
    }
  },
  "customer": {
    "name": "Ministarstvo financija RH",
    "vatNumber": "HR87654321098",
    "oib": "87654321098",
    "peppolId": "9928:87654321098",
    "address": {
      "street": "Katančićeva 5",
      "city": "Zagreb",
      "postalCode": "10000",
      "country": "HR"
    }
  },
  "lines": [
    {
      "description": "IT infrastructure services — April 2026",
      "quantity": 1,
      "unitPrice": 8500.00,
      "taxRate": 25,
      "taxCategory": "S"
    }
  ],
  "paymentTerms": "30 days net",
  "bankAccount": {
    "iban": "HR1210010051863000160",
    "bic": "ZABAHR2X"
  }
}

Getting started

Peppol participant lookup for Croatian OIB identifiers, FINA routing details, and BIS 3.0 validation rules are documented at clearvo.io/docs. Croatian B2G recipients can be verified against the Peppol SMP registry before your first invoice send.

Related country guides

• Slovenia — Peppol BIS 3.0, B2G mandatory
• Slovakia — Peppol BIS 3.0, B2B mandate roadmap
• Austria — Peppol BIS 3.0, B2G mandatory