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eInvoicing in Croatia
Act on eInvoicing in public procurement (which transposed Directive 2014/55/EU) entered into force on 1 November 2018. (OJ 94/2018) https://narodne-novine.nn.hr/clanci/sluzbeni/2018_10_94_1817.html.
The Act obliges all public purchasers/procurers as public procurement entities to receive structured electronic invoices starting from 1 December 2018.
Mandatory issuance of structured eInvoices for suppliers/issuers of eInvoices began on 1 July 2019. All eInvoices issued in public procurement must comply with the European Standard (EN) for eInvoice EN 16931. Also, the Directive's scope was broadened and Croatia has decided to made the eInvoicing mandatory for procurement procedures below the thresholds: purchase of goods and services below 200,000.00 HRK and works below 500,000.00 HRK.
eInvoicing platform and management solutions
There is a central platform for the exchange of eInvoices - Servis eRačun za državu is a national platform for eInvoice exchange on which all information intermediaries for eInvoice exchanges are obliged to connect (modified three corner model of eInvoices exchange).
The central platform is a direct access point connects public purchasers/contracting authorities, sectoral contractors and information intermediaries with their clients.
This model allows:
- Connection of all participants with a single connection point (connection with the access point), which significantly saves the resources needed for integrations
- Standardisation of the exchange protocol because they all make a single connection to access point
- A unique record of all participants with an easy switch of sectoral contractors from one information intermediary to another
- A record and a single statistical analysis of all received messages/invoices, regardless of which information intermediary has sectoral contractor chosen, which is a powerful tool for overseeing irregularities.
It is not necessary to establish bilateral contractual relations or agreements between all parties in the system; a simple registration to Servis eRačun za državu is sufficient to exchange eInvoices with other registered users.
Approach for receiving and processing
Public purchasers/Contracting authorities receive eInvoices via the central eInvoicing platform Servis eRačun za državu.
The processing of eInvoices depends on the public purchasers/contracting authorities technology (fully automated or semi-automated, where the processing of eInvoices requires some human intervention).
The Croatian government recommends the use of the OASIS UBL 2.1 standard for B2G public procurement.
There are, however, other standards in place such as Cross Industry Invoice (CII).
eInvoicing implementation in sub-central level contracting authorities
There is no information available.
Status on the implementation of the European Standard on eInvoicing (EN)
Following the establishment of the CEN/TC 434, the Ministry of Economy, Entrepreneurship and Crafts had established a Croatian technical committee on eInvoicing (HZN/TO 573) in 2014., which is under the supervision of the Croatian Standard Institute.
The Committee's objectives are to follow the work of CEN/TC 434, to actively participate in the writing of normative documents within the work of CEN/TC 434 and to participate in their implementation in Croatia.
The European Standard on eInvoicing (EN) is fully implemented in Croatia.
Croatia has CIUS at the national level that complies with Croatian VAT legislation. National CIUS provides descriptions of elements and data that should be used on invoices for public procurement.
Monitoring eInvoicing implementation
There is no information available.
The Ministry of Economy, Entrepreneurship and Crafts have undertaken various activities to promote the use of the eInvoices in Croatia. one of these is the coordination and participation in projects funded through the CEF Telecom.
From 2015. - 2018., as a coordinator of Croatian partner consortia, the Ministry of Economy, Entrepreneurship and Crafts has successfully completed two projects and started the third project with the eInvoicing theme.
Through these projects, central government bodies, private companies and public authorities of local and the regional government have been prepared to receive and process an eInvoice.
In cooperation with the Financial Agency (central eInvoice intermediary in Croatia) and the Croatian Association of Employers, more than forty educational workshops through Croatian cities: Zagreb, Split, Osijek, Rijeka, Varaždin, Vukovar have been organised, to promote and educate business entities and public administration bodies for receiving/issuing eInvoices.
Through November and December 2018, and through January 2019. Financial Agency had organised and conducted at least thirty technical workshops for eInvoice issuers/suppliers, system integrators (issuing), and public purchasers (receiving and issuing).
NOT VERIFIED BY THE EMSFEI MEMBER
Last updated: Feb 19, 2020 10:59
Last verified: oct. 16, 2019 10:14