Invoicing compliance in Croatia
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Timeline
Current and upcoming regulation for Croatia.B2BB2GB2C
Systems in force today
Croatia’s Fiscalization 2.0 (eRačun) is live since 1 January 2026. VAT-registered businesses established in Croatia exchange structured e-invoices over the national 4-corner network and report each invoice to the tax authority. Public bodies receive e-invoices through FINA’s central platform. Croatian suppliers reach it over the national network, and foreign suppliers reach it over Peppol. Consumer sales stay on the older receipt system.
Croatia’s Fiscalization 2.0 (eRačun) is live since 1 January 2026. VAT-registered businesses established in Croatia exchange structured e-invoices over the national 4-corner network and report each invoice to the tax authority. Public bodies receive e-invoices through FINA’s central platform. Croatian suppliers reach it over the national network, and foreign suppliers reach it over Peppol. Consumer sales stay on the older receipt system.
B2G
B2G e-invoicing mandatory
Under the Act on e-invoicing in public procurement (NN 94/18), all suppliers must send structured e-invoices to public bodies. FINA runs the central platform that receives them, with a Peppol access point for foreign suppliers.
Under the Act on e-invoicing in public procurement (NN 94/18), all suppliers must send structured e-invoices to public bodies. FINA runs the central platform that receives them, with a Peppol access point for foreign suppliers.
B2BB2G
New Fiscalization Act in force
Croatia’s Fiscalization Act (NN 89/25) comes into force. It sets the rules for structured e-invoicing between businesses and for the reporting of each invoice to the tax authority.
Croatia’s Fiscalization Act (NN 89/25) comes into force. It sets the rules for structured e-invoicing between businesses and for the reporting of each invoice to the tax authority.
B2BB2GE-reporting
Mandatory for VAT-registered businesses
VAT-registered Croatian businesses must issue and receive domestic e-invoices and report each one to the tax authority. This reporting also applies to their invoices to public bodies. Businesses that are not VAT-registered must receive e-invoices. Consumer receipt fiscalization now applies to all payment methods.
VAT-registered Croatian businesses must issue and receive domestic e-invoices and report each one to the tax authority. This reporting also applies to their invoices to public bodies. Businesses that are not VAT-registered must receive e-invoices. Consumer receipt fiscalization now applies to all payment methods.
B2BB2G
Extended to remaining businesses
Businesses and public bodies that are not VAT-registered must also issue e-invoices. They can use the free MIKROeRAČUN app from the tax authority.
Businesses and public bodies that are not VAT-registered must also issue e-invoices. They can use the free MIKROeRAČUN app from the tax authority.
E-reporting
EU-wide digital reporting (ViDA)
The EU’s VAT in the Digital Age initiative is expected to introduce harmonized digital reporting across member states.
The EU’s VAT in the Digital Age initiative is expected to introduce harmonized digital reporting across member states.
For inquiries about Croatia, contact us at support@invopop.com.
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