Electronic invoicing guide
Croatia
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post Audit
B2C: Reporting
Obligatory
B2G: Mandatory
B2B & B2C: Mandatory for reporting.
B2B: Voluntary for invoicing
Authority
Ministry of Economy and Sustainable Development
Platform
B2G: FINA e-Račun/Peppol
B2B: N/A
Format
B2G: UBL 2.1, Peppol BIS
B2B: N/A
Storage time
11 years
Reporting
The obligation to submit the U-RA form applies to all taxable persons registered in Croatia for VAT, including non-resident businesses.
Scope of requirements
- All transactions regardless of their value (i.e. there is no threshold)
- B2B and B2G
- Only purchases
- Domestic transactions
- The reporting frequency is monthly or quarterly, depending on the frequency of the VAT return (which is associated with annual turnover)
- Reporting information (Semantic)
- Information must be reported on a transaction-by-transaction basis
- Invoice information to be submitted include the following: Invoice date, Invoice number, Tax rate, Taxable amount, Total amount, VAT amount payable, Trading partner name, Trading partner VAT number
- Reporting format (Syntax) and embedded system
- Data must be submitted using the XML format, via the tax authority’s online portal
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest
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