As part of its Fiscalization 2.0 project, Croatia is another European country who is considering introducing mandatory e-invoices for B2B transactions in the near future.

The idea is to have a phased implementation, first introducing mandatory e-invoicing, and then implementing digital reporting requirement (DRR).

Croatia is not new to mandatory e-invoicing, as this requirement already applies to B2G transactions since 2019, so the plan is to extend it to B2B transactions, potentially following the same model through the government's platform e-Račun, with Peppol network likely to be considered the alternative mechanism to transmit invoices to the customer.