What does deleting the eArchive mean?

We would like to inform you about the upcoming changes introduced by the Moj-eRačun service that will affect all its users. Over the past few months, the Moj-eRačun service has been notifying its clients via email to download their eArchive in time. If you are unsure what this means for you, your clients, and your business, we will explain below how eInvoices work and what downloading the eArchive entails.

What is an eInvoice?

An eInvoice is a digital document consisting of an XML record and a PDF visualization of the invoice, both signed with a digital certificate and timestamped. It is legally equivalent to a paper invoice. It complies with European Union regulations and standards and is fully recognized as a valid invoice under Croatian law.

Advantages of eInvoices

The main advantages of eInvoices include improved efficiency, reduced administrative costs, and the promotion of sustainable practices. They eliminate the need for manual data entry from invoices, significantly reducing errors in processing incoming invoices. eInvoices enable substantial cost savings related to printing, postage, internal distribution, and archiving, as well as labor costs. The cost per invoice is lower than that of traditional postal services.

What is an electronic archive (eArchive)?

An eArchive is a solution for digitally archiving all types of business documents, including eInvoices, eReminders, eDelivery notes, eOrders, contracts, and other documents that you are legally required to store. This service provides secure and controlled conditions for storing documents in electronic form, allowing you quick and easy access, efficient searching, and organization of all your eDocuments.

If a company sends or receives eInvoices, it is legally required to store these documents in their original electronic form. Printing a PDF and storing it in physical binders does not meet legal requirements, which can result in serious regulatory violations and high fines. The eInvoice in .XML format is considered the original, while the PDF is only a visual representation.

eInvoices comply with the EU standard for eInvoicing and, according to the Accounting Act (Article 10), must be stored in their original form. The digital signature ensures the authenticity of the origin and integrity of the content, which is a necessary condition for the document to be considered an original.

Who is responsible for downloading the eArchive?

The end client (entrepreneur) is responsible for independently downloading their existing eArchive. The entrepreneur is also responsible for properly archiving accounting records for 11 years, and this is not the responsibility of the accounting service.

The prescribed financial penalties range from €1,320 to €13,270, and both legal entities and responsible individuals within those entities may be subject to fines.

It is the end user’s responsibility to verify how they have archived their eInvoices and ensure their archive is compliant.

Why is invoice authenticity important?

Having an authentic accounting document is the basis for the right to deduct input VAT. If an eInvoice is printed and stored only in paper form without a digital record, its authenticity cannot be verified.

Without ensuring the authenticity of origin and the readability of the content, such documentation would be considered improperly maintained.

Until when do you need to download the eArchive?

According to the announcement by Elektronički računi d.o.o., the provider of the Moj-eRačun service, the deletion of the eArchive (including eInvoices) is scheduled for Monday, March 31, 2025!

If you haven’t already, download your eArchive to avoid losing your original invoices, as access will be restricted after this date.

If your eInvoices are already stored in .XML format, there is no need to worry—you are required to keep them for 11 years. If you issue invoices to your clients, it is their responsibility to download and store their eInvoices in .XML format to comply with legal retention requirements.

You can download your eArchive by submitting a request on the official Moj-eRačun website.

What does the deletion of the eArchive mean for HLB Adria clients?

Clients of HLB Adria’s accounting and advisory services who use the Minimax program have their invoices stored in .XML format, meaning there is no need to contract additional archiving services from Moj-eRačun.

All eInvoices sent from Minimax and received in Minimax remain stored in the program as long as you use it. If you decide to stop using Minimax, you will have the option to download all eInvoices to your computer and continue storing them independently.

For clients using both the Moj-eRačun service and HLB Adria’s accounting and advisory services, we are available for further inquiries at info@hlb-adria.com.