Invoice Numbering

Invoice numbering of sales invoices issued in Croatia must comply with these legal requirements:
  • The invoice number which is an integral part of the receipt pursuant to provisions of special regulations, must be displayed in three parts in the receipt number field by the fiscalization subjects, while implementing this fiscalization procedure:
    • Numerical receipt number
    • Business premises ID number
    • Cash register device ID number
  • The numerical receipt number can be formed as an uninterrupted numerical sequence, without spaces, for each business premises or cash register device within the business premises. Sequencing rules for the receipt numbers, list of business premises, and assigned business premises codes can be stipulated by the internal act of the fiscalization subject, which can be submitted for tax inspection purposes.
  • The uninterrupted numerical sequence for every calendar year must start with number 1 until number n, for each business premises, that is each cash register in the business premises.

For example, the first original invoice in any fiscal year issued from workstation 105 located at business premise 01 should be printed as 000001-01-105.

Some legal entities in Croatia add a fiscal year number to generated invoice legal number but it is not required by law.

The invoice numbering block separator value that must be used in composing of invoice legal number value, such as /, \, - is finalized by the related legal entity. If a fiscal year element is added in composing of invoice legal number, for example the year 2022, the composed legal number can be printed as 000001-01-105/2022.