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. It is expected that during the year 2009. a large national pilot project will be launched including participants from large companies but also including small and medium sized ones and consumers (B2B and B2C segments). The e-Invoicing project will include also the public sector (B2G segment) with longer term perspective that sending e-Invoices to public sector becomes compulsory (like in Denmark).

Since there are many SME's in Croatia it is important that information intermediaries in Croatia are ready and start immediately offering their e-Invoicing services to SME's and citizens. Banks will also take 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

n Croatia, being candidate country to become EU member in the near future, the process of aligning its legal system with the EU is under way and it is expected that soon it will be allowed by law to send and receive invoices in dematerialized form.

The general e-Business and Information society laws are already 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

The Croatian tax law is still not aligned with e-Invoicing Directive 2001/115/EC and VAT Directive 2006/112/EC. It is planned to be aligned in the second quarter of the year 2009.

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