Croatia
E-invoicing
B2G
Mandatory- Format
- UBL 2.1, CII (HR CIUS). Peppol BIS Billing 3.0 for foreign suppliers
- Infrastructure
- FINA central platform (e-Račun za državu), through the national AMS network or Peppol
- Model
- DCTCE
- Scope and deadline
- Mandatory since 1 July 2019. Croatian suppliers use the national network and report to CIS since 1 January 2026. Foreign suppliers send over Peppol.
B2B
Mandatory- Format
- UBL 2.1, CII (HR CIUS)
- Infrastructure
- National 4-corner network (AMS/MPS, AS4), certified intermediaries
- Model
- DCTCE
- Scope and deadline
- Since 1 January 2026, VAT-registered businesses issue and receive domestic e-invoices, and all others must receive. All others must also issue from 1 January 2027.
B2C
Mandatory- Format
- Receipt fiscalization (JIR, ZKI, QR)
- Infrastructure
- CIS (Fiscalization System)
- Model
- RTIR
- Scope and deadline
- Each consumer receipt is reported to CIS in real time. This applies to all payment methods since 1 January 2026.
E-reporting
Periodic reporting
Mandatory- Format
- eFiskalizacija and eIzvještavanje messages (SOAP)
- Infrastructure
- CIS (Fiscalization System)
- Model
- Reporting
- Scope and deadline
- Supplier reports at issue, recipient within 5 working days of receipt. Payments and rejections by the 20th of the following month.
More info
Country details
- Tax authority
- Porezna uprava
- Archiving period
- 6 years
- E-signature
- Required
- Regulation
-
- Zakon o fiskalizaciji (NN 89/25) · Fiscalization Act: B2B and B2G e-invoicing, fiscalization, e-reporting and B2C receipts
- Pravilnik o eRačunu (NN 11/2026) · Ordinance on eRačun: exchange process and transport
- Pravilnik o fiskalizaciji računa u krajnjoj potrošnji (NN 153/2025) · Ordinance on the fiscalization of B2C receipts
- Act on e-invoicing in public procurement (NN 94/18) · B2G e-invoicing through the FINA central platform
B2G e-invoicing mandatory
All suppliers send structured e-invoices to public bodies through FINA's central platform. Foreign suppliers reach it over Peppol.
Fiscalization Act in force
The Fiscalization Act (NN 89/25) replaces the old fiscalization act. It sets the rules for B2B e-invoicing and for the reporting of each invoice.
Mandatory for VAT-registered businesses
VAT-registered businesses issue, receive and report domestic e-invoices. Receipt fiscalization now covers all payment methods.
E-invoicing systems enforced to date
Fiskalizacija 2.0 is in force for B2B and B2G. Public bodies receive through FINA. Consumer sales stay on receipt fiscalization.
| System | Description | Invopop coverage |
|---|---|---|
| Fiskalizacija 2.0 (eRačun) | B2B and B2G e-invoicing over the national 4-corner network, with reporting of each invoice to CIS. | TBD |
| Peppol (B2G, foreign suppliers) | Invoices from foreign suppliers to Croatian public bodies, in Peppol BIS Billing 3.0, through FINA's Peppol access point. | YES |
| Receipt fiscalization (B2C) | Real-time reporting of consumer receipts to CIS, with JIR, ZKI and QR code on the receipt. | TBD |
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.
VAT in the Digital Age (ViDA)
The EU's ViDA initiative is expected to introduce harmonized digital reporting across member states.