Skip to main content

Croatia's e-invoicing regulation timeline

View current and upcoming regulation →
Invopop support for Croatia (Fiscalization 2.0 / eRačun) is work in progress. The information below is for reference. A foreign supplier can already send invoices to Croatian public bodies over Peppol with the Peppol app. For availability and onboarding, contact us at support@invopop.com.

​
Executive summary

Croatia’s Fiscalization 2.0, also called eRačun, became mandatory on 1 January 2026. The Fiscalization Act (NN 89/25) sets two separate obligations for businesses established in Croatia:
  1. Exchange a structured e-invoice with the recipient over Croatia’s own 4-corner network. The network uses the same technology as Peppol, but it has its own directory and its own invoice profile.
  2. Report each invoice to the tax authority’s Fiscalization System (CIS). The supplier reports it at issue, and the recipient reports it within 5 working days. Later, the supplier reports the payment and the recipient reports a rejection.
Invoices follow the European EN 16931 standard with a Croatian profile (HR CIUS). A plain Peppol BIS Billing 3.0 invoice does not meet this profile, so it is not valid for a domestic Croatian transaction. VAT-registered Croatian businesses must issue and receive e-invoices from January 2026. Businesses that are not VAT-registered must receive them from January 2026 and issue them from January 2027. The obligation covers only domestic transactions between parties established in Croatia. Consumer sales stay on the older receipt system, which prints a code and a QR on the receipt. Invoices to public bodies (B2G) have their own law. The route depends on where the supplier is established:
  • A Croatian supplier sends the invoice over the Croatian network, the same way as to a business, and reports it to CIS.
  • A foreign supplier sends the invoice over Peppol, in Peppol BIS Billing 3.0.
The standard VAT rate is 25%, with reduced rates of 13% and 5%.

​
Invoicing in Croatia

Croatia runs two independent systems. Invoices between Croatian businesses, and from Croatian businesses to public bodies, travel over Croatia’s own 4-corner network and are reported to CIS. Consumer sales use no network: the point of sale signs each receipt and reports it straight to CIS. The two systems share the tax authority backend, but nothing else. Sending and receiving e-invoices (B2B, B2G) The supplier’s certified service provider, locally called an information intermediary (informacijski posrednik), finds the recipient in the national directory (AMS). It then delivers the invoice to the recipient’s access point. For a public body, that access point is the central platform that FINA runs. Each side reports the invoice to CIS separately from the exchange.
1

Invoice created

The supplier’s system sends the invoice data to its intermediary. The intermediary builds the invoice in the Croatian EN 16931 profile (HR CIUS).
2

Look up the recipient

The intermediary asks the national directory (AMS) where the recipient receives invoices.
3

Recipient's access point

AMS returns the recipient’s access point. For a public body, this is FINA’s central platform.
4

Send the invoice

The intermediary sends the invoice to that access point over the 4-corner network.
5

Delivery receipt

The recipient’s access point confirms delivery to the supplier’s intermediary.
6

Report as issued

Separately from the exchange, the supplier reports the invoice to CIS as issued.
7

Report as received

The recipient reports the same invoice to CIS as received, within 5 working days.
Foreign suppliers do not use this flow. The Fiscalization Act does not require a supplier established outside Croatia to exchange e-invoices. To invoice a Croatian public body, a foreign supplier sends a Peppol BIS Billing 3.0 invoice over Peppol. See Invoicing public bodies (B2G).
Consumer sales (B2C) There is no invoice exchange for a consumer sale. The point of sale system signs the receipt locally and reports it straight to the tax authority in real time.
1

Sale created

The point of sale sends the sale data to the service provider.
2

Compute the security code

The service provider computes the ZKI by signing the receipt locally with the business’s certificate.
3

Report to the tax authority

The service provider sends the signed receipt request to the tax authority’s Fiscalization System (CIS).
4

Receive the JIR

CIS returns the JIR, a unique receipt identifier, or an error.
5

Print the receipt

The point of sale prints the receipt with the JIR, the ZKI and a QR code.
Certified intermediaries exchange domestic invoices over a 4-corner network. They use Croatia’s own directory (AMS) to find the recipient. The invoice must use the Croatian EN 16931 profile and have a product classification code (KPD) on each line. Each recipient has one receiving address in AMS.
Separately from the exchange, the supplier and the recipient each report the invoice to the tax authority’s Fiscalization System (CIS). A qualified certificate signs each report. Unlike a consumer receipt, the report gives no code to print. CIS accepts the report or returns an error.
Consumer sales stay on the older receipt system. This is a separate connection to the same tax authority backend. The point of sale signs each receipt and sends it to CIS in real time. It then prints the receipt with an identifier, a security code and a QR code. Since the new law, this applies to all payment methods, not only cash.

​
Invoicing public bodies (B2G)

B2G e-invoicing has been mandatory in Croatia since July 2019. The Act on e-invoicing in public procurement (NN 94/18) governs it, and Fiscalization 2.0 did not replace it. Public bodies receive e-invoices through a central platform that the Financial Agency (FINA) runs, called e-Račun za državu. The supplier’s place of establishment decides which network it uses.
A supplier established in Croatia invoices a public body the same way as a business:
  1. Its intermediary builds the invoice in the Croatian profile (HR CIUS).
  2. The intermediary finds the public body in AMS. The public body’s access point is FINA’s central platform.
  3. The intermediary sends the invoice over the Croatian 4-corner network.
  4. The supplier and the public body each report the invoice to CIS.
A plain Peppol invoice does not meet these rules. A supplier can also register on FINA’s e-Račun za državu service to send invoices to public bodies directly. The reporting obligation still applies.

​
E-reporting

After the invoice itself, businesses report what happens to it. The supplier reports the payment of an outgoing invoice. The recipient reports the rejection of an incoming invoice. Both reports are due by the 20th of the following month. A recipient that rejects an invoice cannot deduct its VAT. These reports set the status of the invoice (paid or rejected) in the tax authority’s portal. A recipient rejects an invoice with an application response message to the supplier, and then reports the rejection to CIS. Sometimes a recipient has no address in AMS, so the supplier cannot send an e-invoice. The supplier then issues the invoice in another form and reports the supply to CIS.

​
Regulation

Croatian e-invoices follow the European EN 16931 standard through a national profile (HR CIUS), in UBL 2.1 or CII format. Some Croatian rules apply:
  • Each invoice line must have a product classification code (KPD). Credit notes and prepayment invoices do not need it.
  • Units of measure, currencies, document types and VAT categories use the standard European code lists.
  • All amounts reported to CIS must be in euros (EUR), also for an invoice in another currency.
  • A self-billed invoice uses document type 389 and business process P12.
The legal invoice is the structured XML file. No PDF layout is required. A readable copy is optional.
The obligation applies to VAT-registered persons, income and profit taxpayers, and public bodies that are established in Croatia. It covers only domestic transactions, where both parties have their seat, residence or habitual residence in Croatia.
  • VAT-registered businesses: issue and receive e-invoices from January 2026.
  • Businesses that are not VAT-registered: receive from January 2026, issue from January 2027. They can use the free MIKROeRAČUN app from the tax authority.
  • Foreign businesses: outside the Fiscalization Act. For a Croatian business customer, they issue the invoice on paper or in another form that the VAT rules accept. For a public body, they use Peppol.
Croatia adopted the euro in 2023 and applies the standard EU VAT framework.The tax number (OIB) identifies each business. Cash payments on a business invoice are limited to EUR 700.
A qualified certificate that carries the business’s OIB signs the exchange and the reports. Any EU trust service provider can issue it. The tax authority does not issue it. A company that sends or reports invoices for other businesses must be certified by the tax authority as an information intermediary. It does not have to be established in Croatia, and several foreign providers are on the official list.A business can also report to CIS itself through the tax authority’s FiskAplikacija. It can give an intermediary or an accountant the authorization to report for it.
Keep e-invoices for 6 years in their original structured form.
Fines go up to EUR 66,360 for companies. Software providers are responsible for the compliance of their software. No grace period applies: the rules have applied since January 2026.

​
FAQ

Compliance questions
Yes. Under Fiscalization 2.0 (eRačun), VAT-registered businesses established in Croatia must issue and receive structured e-invoices since January 2026. They must also report each invoice to the tax authority. Businesses that are not VAT-registered must receive e-invoices since January 2026 and issue them from January 2027.
First, exchange a structured e-invoice with the recipient over Croatia’s 4-corner network. Second, report each invoice to the tax authority’s Fiscalization System (CIS), separately from the exchange. The payment or the rejection of the invoice is reported later.
No. The obligation covers only domestic transactions between businesses with their seat, residence or habitual residence in Croatia. A foreign supplier issues invoices to Croatian businesses on paper or in another form that the VAT rules accept. To invoice a Croatian public body, a foreign supplier uses Peppol.
Only if your business is established outside Croatia. A foreign supplier sends a Peppol BIS Billing 3.0 invoice to FINA’s Peppol access point, with the recipient ID 9934: plus the public body’s OIB. A Croatian supplier sends the invoice over the Croatian network in the HR CIUS profile, the same way as to a business. It also reports the invoice to the tax authority.
Not for a domestic Croatian transaction. Croatia uses the European EN 16931 standard with its own national profile (HR CIUS), and a Peppol BIS Billing 3.0 invoice does not meet it. Croatia’s network uses the same technology as Peppol, but it is a separate network with its own directory. The only Peppol route is from a foreign supplier to a public body.
The recipient reports a received invoice to the tax authority within 5 working days. The supplier reports it at issue. Payments of outgoing invoices and rejections of incoming invoices are reported by the 20th of the following month.
Consumer sales stay on the older receipt system, a separate connection to the same tax authority backend. The point of sale signs each receipt, reports it in real time, and prints it with an identifier, a security code and a QR code. Since January 2026, this applies to all payment methods, not only cash.
Keep e-invoices for 6 years in their original structured form.
Fines go up to EUR 66,360 for companies. Software providers are responsible for the compliance of their software. No grace period applies.
A standard rate of 25%, with reduced rates of 13% and 5%. Croatia uses the euro.
More available in our Croatia FAQ section

Participate in our community

Ask and answer questions about Croatia’s regulation →