Croatia E-Invoicing: Fiscalization 2.0 B2B Guide
Croatia e-invoicing under Fiscalization 2.0: who must issue eRačun since 2026, the 2027 extension, e-reporting by the 20th, intermediaries and a checklist.
Quick answer: Croatia e-invoicing under Fiscalization 2.0 (Fiskalizacija 2.0) has applied since 1 January 2026. VAT-registered businesses established in Croatia must issue and receive structured e-invoices (eRačun) for domestic B2B and B2G sales, fiscalize them in real time and e-report payments and rejections by the 20th of the following month. From 1 January 2027, non-VAT-registered businesses must issue e-invoices too.
Croatia moved faster than most of the EU: it went from optional e-invoicing to a full B2B mandate with real-time reporting in one step. If you trade in Croatia, or bill Croatian clients from abroad, this guide explains who is covered, how the system works and what changes in January 2027. For a wider view of the region, see our e-invoicing mandates 2027 list.
Important: This is general information, not tax or legal advice. Several technical details below come from specialist summaries of the new law rather than the official text. Check the Porezna uprava (Croatian Tax Administration) Fiskalizacija 2.0 pages or ask a Croatian tax adviser before relying on them.
What is Fiscalization 2.0 in Croatia?
Fiscalization 2.0 is the name for Croatia's new Fiscalization Act (Zakon o fiskalizaciji), published in the Official Gazette (Narodne novine) 89/25 and in force since 1 September 2025, with the main obligations from 1 January 2026. It does three things:
- B2B e-invoicing: domestic invoices between businesses become structured e-invoices (eRačun) instead of paper or PDF.
- Fiscalization of e-invoices: invoice data is sent to the Tax Administration in real time as invoices are exchanged, a continuous transaction control.
- E-reporting (eIzvještavanje): payment information and rejections are reported after the fact.
It also extends B2C fiscalization, which since 2013 covered cash payments, to other payment methods. For how this compares with other countries' approaches, our Peppol vs clearance model comparison is a good companion read.
Who must use Croatia e-invoicing, and when?
| Date | Who | Obligation |
|---|---|---|
| 1 September 2025 | All | Fiscalization Act enters into force; preparation period |
| 1 January 2026 | VAT-registered businesses established in Croatia | Issue, receive and fiscalize e-invoices for domestic B2B and B2G; e-reporting |
| 1 January 2026 | Non-VAT-registered businesses | Reported: must be able to receive e-invoices |
| 1 January 2027 | Non-VAT-registered businesses and certain public bodies | Must also issue and fiscalize e-invoices |
The 2027 group includes small companies, crafts (obrti) and freelancers who are not in the VAT system. If that is you, January 2027 is your deadline.
How Croatian e-invoicing works step by step
1. Create the invoice in a structured format
Invoices follow the European standard EN 16931 using the Croatian specification (HR CIUS), typically in UBL 2.1 XML. Reports indicate that each line also needs a product classification code (KPD), so check your item list early.
2. Send it through an information intermediary
The model is decentralised. You send the e-invoice through an information intermediary (informacijski posrednik), a certified service provider, which delivers it to the buyer's intermediary, using secure access points similar to the Peppol four-corner network.
Choosing an information intermediary
An information intermediary is a service provider that sends and receives e-invoices on your behalf and passes the fiscal data to the Tax Administration. Many accounting packages include one; others are standalone providers. When comparing them, check four things: whether they connect directly to your accounting or ERP software, whether they also act as a Peppol access point for any foreign customers who want e-invoices, whether they archive the original XML for the full retention period, and how they price (per invoice, monthly, or bundled). Very small non-VAT businesses can look at the free MIKROeRAČUN app instead, at least until their volume grows.
3. Fiscalize in real time
As the invoice is issued and received, the intermediaries send the fiscally relevant data to the Tax Administration. The tax authority does not have to approve the invoice before delivery, so this is real-time reporting rather than strict clearance.
4. E-report payments and rejections
Issuers report payment data, including payments received, and any cases where an e-invoice could not be issued. Buyers report rejections. Specialist sources state the monthly deadline as the 20th day of the following month, with the first deadline on 20 February 2026.
Worked example: one Croatian B2B invoice
A Zagreb web agency registered for VAT bills a Split hotel for a website update on 10 March 2027.
| Item | Amount (€) |
|---|---|
| Website update, net | 1,000.00 |
| PDV (VAT) at 25% (1,000 × 0.25) | 250.00 |
| Total (1,000 + 250) | 1,250.00 |
What happens: the agency's software creates an HR CIUS e-invoice, its intermediary delivers it to the hotel's intermediary, and both send the fiscal data to Porezna uprava in real time. The hotel pays €1,250 on 2 April 2027. The agency then reports that payment in its e-reporting for April, due by 20 May 2027. If the hotel had rejected the invoice instead, it would report the rejection and could not deduct the €250 input VAT on that invoice.
Which sales are in and out of scope?
| Sale | E-invoice through fiscalization? |
|---|---|
| Domestic B2B between Croatian-established businesses | Yes (VAT-registered since 2026, non-VAT from 2027) |
| Sales to Croatian public bodies (B2G) | Yes |
| Sales to consumers (B2C) | No e-invoice, but fiscalized receipts for cash and other payment methods |
| Cross-border sales (intra-EU and exports) | No, outside the domestic mandate; PDF or paper still allowed |
| Foreign business VAT-registered in Croatia without establishment | Reported as not required; confirm with an adviser |
What must a Croatian eRačun contain?
The content rules of the Croatian VAT Act still apply, now as structured data fields in the HR CIUS format. In practice your e-invoice needs:
- Seller and buyer names, addresses and OIB (the Croatian personal identification number used as the tax ID), plus VAT ID where relevant
- A sequential invoice number and the date (and, for fiscalization, the time) of issue
- Date of supply, if different from the issue date
- Description and quantity of each good or service, with its classification code where required
- Net amount per line, VAT rate and VAT amount per rate, and the total
- Payment terms, due date and bank account (IBAN)
- Exemption or reverse charge references where no VAT is charged
Your software or intermediary validates the file before sending, so missing data is caught early rather than by your customer. For the EU-wide data model behind these fields, see our EN 16931 e-invoice template guide.
Croatian VAT rates on e-invoices
| Rate | Typical use | Example on €200 net |
|---|---|---|
| 25% (standard) | Most goods and services | 200 × 0.25 = €50 VAT, €250 total |
| 13% (reduced) | Certain foods, accommodation and other listed supplies | 200 × 0.13 = €26 VAT, €226 total |
| 5% (reduced) | Certain essentials, such as some foods, books and medicines | 200 × 0.05 = €10 VAT, €210 total |
Which goods and services fall under each reduced rate changes from time to time, so check the current list with Porezna uprava.
Croatia e-invoicing vs Fiscalization 1.0
| Fiscalization 1.0 (2013) | Fiscalization 2.0 (2026) | |
|---|---|---|
| Main target | Cash receipts in retail and hospitality | B2B and B2G e-invoices, plus wider B2C payments |
| What is sent | Receipt data from the cash register | E-invoice data through intermediaries, plus e-reporting |
| Proof on the document | Unique receipt codes printed on receipts | Structured XML e-invoice exchanged between parties |
| Format | Receipt | EN 16931 / HR CIUS |
Common mistakes with Fiskalizacija 2.0
- Assuming small businesses are exempt. Non-VAT-registered businesses must receive now and issue from 2027.
- Missing the e-reporting deadline. Payment reporting is a separate monthly task, not automatic in every tool.
- Rejecting invoices casually. A rejection affects your input VAT deduction.
- Ignoring product codes. Missing classification data can cause invoices to fail validation.
- Breaking the invoice sequence. Keep numbering continuous; our invoice numbering guide explains how.
Croatia e-invoicing checklist
- Confirm whether you are VAT-registered (in scope since 2026) or not (issuing from 2027)
- Choose an information intermediary, or check whether the free MIKROeRAČUN app fits your volume
- Map your products and services to the required classification codes
- Set up the monthly e-reporting process and calendar reminder for the 20th
- Agree how you handle disputes before anyone presses "reject"
- Archive the XML e-invoices for the statutory period; see how long to keep invoices
Billing Croatian clients from abroad
If you are a freelancer or company outside Croatia, invoicing a Croatian business, the domestic mandate generally does not cover you. A clear PDF invoice with both VAT numbers and the right reverse charge wording is still the norm; see our guides to reverse charge invoices and invoicing international clients. Some Croatian buyers may ask for a Peppol invoice to simplify their processing; that is a commercial request, not a legal duty for you.
Can a free invoice generator create a Croatian eRačun?
No. Our free invoice generator exports PDFs in your browser and does not connect to an information intermediary or produce HR CIUS XML. Use it for cross-border invoices, quotes and proformas, and use certified software or MIKROeRAČUN for domestic Croatian B2B invoices.
Next step
If you are not VAT-registered in Croatia, set up your e-invoicing route before 1 January 2027. If you are already live, review your e-reporting: payments and rejections are where most early errors appear. To see how Croatia's model differs from Peppol-only countries, read what Peppol is.
Frequently asked questions
Is a PDF invoice still valid in Croatia?
For domestic B2B sales between VAT-registered businesses established in Croatia, no: since 1 January 2026 those invoices must be structured e-invoices exchanged through the fiscalization system. PDFs can still be used for many B2C sales (which are fiscalized separately) and for cross-border invoices, which are outside the domestic mandate.
What is MIKROeRAČUN?
MIKROeRAČUN is a free application from the Croatian Tax Administration aimed at small businesses outside the VAT system. It is reported to let them receive, issue and fiscalize e-invoices without buying commercial software, which matters most from 1 January 2027 when non-VAT-registered businesses must start issuing e-invoices.
Do foreign companies have to issue Croatian e-invoices?
The mandate applies to taxpayers established in Croatia. Reported guidance indicates that foreign businesses registered for VAT in Croatia without an establishment there are not required to issue Croatian e-invoices, but rules for fixed establishments are more complex, so confirm with a Croatian adviser.
What does the buyer have to report?
Buyers mainly report rejected e-invoices, with a reason, through the e-reporting process. Reporting a rejection is treated as a statement that the buyer will not deduct input VAT on that invoice, so rejections should be used carefully and only for genuinely incorrect invoices.
What was Fiscalization 1.0?
Croatia introduced fiscalization of cash transactions in 2013: cash registers had to send each receipt to the Tax Administration in real time and print a unique code on the receipt. Fiscalization 2.0 extends the idea to e-invoices between businesses and to non-cash payments.
What format must a Croatian eRačun use?
A Croatian eRačun must follow the European standard EN 16931 with the Croatian specification (CIUS), and it is typically exchanged as UBL 2.1 XML. Your information intermediary or software converts your invoice data into this format and validates it. A PDF, a scanned invoice or a Word document does not meet the requirement for domestic B2B and B2G invoices under Fiscalization 2.0.
What is the KPD code on Croatian e-invoices?
KPD is the Croatian product and service classification. Since 1 January 2026, each line on an e-invoice must carry a KPD code of at least six digits describing the goods or services. You can look up codes with the Croatian Bureau of Statistics classification search tool. Set the correct codes in your item list once, so your software applies them automatically on every invoice.
What is the AMS address register?
AMS is the metadata service address register where businesses record the address at which they receive e-invoices, usually linked to their information intermediary. Senders use it to route invoices to the right recipient. Businesses were expected to register their receiving address by the end of 2025. If your entry is missing or out of date, suppliers may be unable to deliver e-invoices to you.
Does the buyer also fiscalize e-invoices it receives?
Yes. Under Fiscalization 2.0, both the issuer and the recipient fiscalize each domestic e-invoice, so the Tax Administration can cross-check the two sides. In practice your information intermediary or software usually handles the recipient-side fiscalization when the invoice arrives. Check that your provider does this automatically, because receiving an e-invoice without fiscalizing it is a compliance gap.
Do non-VAT-registered businesses need to do anything before 2027?
Yes. Although they only have to issue e-invoices from 1 January 2027, businesses outside the VAT system have had to be able to receive e-invoices since 1 January 2026. That means having a receiving address registered and a way to view and store incoming eRačun files, for example through MIKROeRAČUN or an intermediary. Confirm details with the Croatian Tax Administration.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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