details

Executive summary

Electronic invoicing project was started in Croatia in summer 2008. by initiative of Ministry of Economy, Labour and Entrepreneurship, based on national e-Business Strategy from the year 2007. by setting up an e-Invoice Committee which consists of public and private sector representatives including experts from universities. The practical work is done thru business and technical working groups dealing with business processes and technical issues of e-Invoicing. Since there are many SME's in Croatia it is important that information intermediaries in Croatia are ready and start offering their e-Invoicing services to SME's and citizens. Banks are also taking their part in the project as full information providers or only in the EIPP segment linking it to the already well established and popular e-Banking systems.

Legal aspects

Croatia, expected to become EU member by mid 2013, the process of aligning its legal system with the EU is almost complete. From Aug 1st 2011. the new VAT bylaw (Pravilnik o PDV-u) regulates the usage of e-Invoice. It is stipulating the possibility to issue VAT invoices either in paper or electronic form. The bylaw is aligned with EU Directive 2006/112 but also with the EU Directive 2010/45 regarding equal treatment of paper and electronic invoices. In this way Croatia is anticipating the EU deadline of January 1st 2013 regarding introduction in Art. 104.a of 'any methods of business control' as a valid method of issuing valid e-Invoices. The new VAT legislation is referring to existing Electronic Document and Electronic Signature acts.

The general e-Business and Information society laws and bylaws in place:

-Electronic Signature Act (NN.10/2002)
http://narodne-novine.nn.hr/clanci/sluzbeni/2002_01_10_242.html
with amendments (NN.80/2008)
http://narodne-novine.nn.hr/clanci/sluzbeni/2008_07_80_2604.html

- Personal Data Protection Act (NN.103/2003)
http://narodne-novine.nn.hr/clanci/sluzbeni/2003_06_103_1364.html

- Electronic Commerce Act (NN.173/2003)
http://narodne-novine.nn.hr/clanci/sluzbeni/2003_10_173_2504.html
with amendments (NN.67/2008)
http://narodne-novine.nn.hr/clanci/sluzbeni/2008_06_67_2228.html
with amendments (NN.36/2009)
http://narodne-novine.nn.hr/clanci/sluzbeni/2009_03_36_796.html

- Electronic Document Act (NN.150/2005)
http://narodne-novine.nn.hr/clanci/sluzbeni/2005_12_150_2898.html

- Act on the Protection of Data Privacy (NN.103/2003)
http://narodne-novine.nn.hr/clanci/sluzbeni/2003_06_103_1364.html
with amendments (NN.118/2006)
http://narodne-novine.nn.hr/clanci/sluzbeni/2006_11_118_2616.html
with amendments (NN.41/2008)
http://narodne-novine.nn.hr/clanci/sluzbeni/2008_04_41_1381.html

  - Information Security Act (NN.79/2007)
http://narodne-novine.nn.hr/clanci/sluzbeni/2007_07_79_2484.html

- Electronic Communications Act NN.73/2008
http://narodne-novine.nn.hr/clanci/sluzbeni/2008_06_73_2420.html

- VAT bylaw (NN. 149/2009)
http://narodne-novine.nn.hr/clanci/sluzbeni/2009_12_149_3644.html
with amendments (NN.89/2011) - NEW!
http://narodne-novine.nn.hr/clanci/sluzbeni/2011_07_89_1896.html

Important links

Electronic Catalogue eCROKAT

The local GS1 Croatia organization has prepared, certified and put into operation the local eCatalogue which is connected and synchronized thru international GS1 DGSN catalogue network. 25 Croatian organizations are already using this catalogue to publish their catalogue data. http://www.gs1hr.org/ean.pl

Electronic Signature by Fina

The Croatian organization Fina is issuing digital certificates according to Croatian Electronic Signature Act but also according to international standards. The certificates are issued on the smart card called FINA e-card and are used mainly for preparing digital signatures on electronic documents including eInvoices. http://www.fina.hr/Default.aspx?sec=960