What is an R1 invoice?
An R1 invoice is issued to a business buyer who uses it to recognize cost and deduct input VAT. It must carry the buyer's OIB.
vs consumer invoice
A B2C invoice needs no buyer data; an R1 (B2B) needs the buyer's name and OIB. From 2026 B2B is increasingly issued as a structured e-invoice.
R1 on a webshop
When a webshop buyer enters an OIB, Fiskalizator issues an R1 - as an e-invoice where required.
Frequently asked questions
- Who gets an R1?
- A business buyer needing an invoice with an OIB.
- Mandatory R1 data?
- Buyer name and OIB plus the usual invoice data.
- Is R1 the same as an e-invoice?
- R1 is a type (B2B); e-invoice is a format. B2B is issued as an e-invoice from 2026.
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