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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.

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Invoicing questions

The European EN 16931 standard with the Croatian national profile (HR CIUS), in UBL 2.1 or CII format. Each invoice line must also have a product classification code (KPD).
KPD is Croatia’s product classification. Each invoice line must have a KPD code. Credit notes and prepayment invoices do not need it.
Each recipient has one receiving address in the national directory (AMS). The supplier’s intermediary looks up the recipient in AMS and sends the invoice to the access point that AMS returns. For a public body, that access point is FINA’s central platform.
Yes, but all amounts reported to the tax authority must be in euros (EUR).
The customer sends an application response message to the supplier. It then reports the rejection to the tax authority by the 20th of the following month. A customer that rejects an invoice cannot deduct its VAT.
No. 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.

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