What is an e-invoice?
An e-invoice is a structured XML invoice (UBL 2.1, EN16931 + Croatian CIUS) exchanged between software via an intermediary. Not the same as a PDF by e-mail.
Who sends, who receives?
From 1 Jan 2026 VAT payers issue B2B/B2G e-invoices and receive them. Everyone else must be able to receive; non-VAT issuing starts 1 Jan 2027.
How to issue and receive
Connect an intermediary (e.g. Moj-eRačun or ePoslovanje). Fiskalizator builds correct UBL (with KPD 2025 codes) and sends it; incoming e-invoices are pulled into your records. You have 5 working days to process a received e-invoice.
Frequently asked questions
- Does it arrive by e-mail?
- It is exchanged via the intermediary as XML; a PDF visualization can also be e-mailed.
- If I am not a VAT payer?
- You must be able to receive from 1 Jan 2026 via an intermediary or the free Tax Administration app.
- e-invoice vs PDF?
- A PDF is an image; an e-invoice is structured data software reads and books automatically.
Get compliant in 15 minutes
Fiskalizator issues fiscal receipts (JIR/ZKI) and e-invoices - for Shopify, WooCommerce or manually. 14-day free trial.