# Croatia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Croatia.

Country: Croatia
ISO 3166-1 alpha-2: HR
Region: Europe
Currency: EUR
Invopop coverage: On the roadmap (Q4 2026)
Tax authority: Porezna uprava
Tax authority website: https://porezna.gov.hr/fiskalizacija
Archiving period: 6 years
E-signature requirement: required
Last updated: 2026-09-16 13:51:03

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | UBL 2.1, CII (HR CIUS). Peppol BIS Billing 3.0 for foreign suppliers | FINA central platform (e-Račun za državu), through the national AMS network or Peppol | DCTCE | 2019-07-01 | 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 | UBL 2.1, CII (HR CIUS) | National 4-corner network (AMS/MPS, AS4), certified intermediaries | DCTCE | 2026-01-01 | 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 | Receipt fiscalization (JIR, ZKI, QR) | CIS (Fiscalization System) | RTIR | — | Each consumer receipt is reported to CIS in real time. This applies to all payment methods since 1 January 2026. |
| E-Reporting | Mandatory | eFiskalizacija and eIzvještavanje messages (SOAP) | CIS (Fiscalization System) | Reporting | 2026-01-01 | Supplier reports at issue, recipient within 5 working days of receipt. Payments and rejections by the 20th of the following month. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### Fiskalizacija 2.0 (eRačun)

### Peppol

Docs: https://docs.invopop.com/apps/peppol

## Timeline

Dated milestones in this country's mandate rollout.

### 1 JUL 2019 — B2G e-invoicing mandatory

All suppliers send structured e-invoices to public bodies through FINA's central platform. Foreign suppliers reach it over Peppol.

### 1 SEPT 2025 — 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.

### 1 JAN 2026 — Mandatory for VAT-registered businesses

VAT-registered businesses issue, receive and report domestic e-invoices. Receipt fiscalization now covers all payment methods.

### NOW — 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 | Invopop support | Notes |
|---|---|---|
| Fiskalizacija 2.0 (eRačun) | TBD | B2B and B2G e-invoicing over the national 4-corner network, with reporting of each invoice to CIS. |
| Peppol (B2G, foreign suppliers) | supported | Invoices from foreign suppliers to Croatian public bodies, in Peppol BIS Billing 3.0, through FINA's Peppol access point. |
| Receipt fiscalization (B2C) | TBD | Real-time reporting of consumer receipts to CIS, with JIR, ZKI and QR code on the receipt. |

### 1 JAN 2027 — 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.

### EXPECTED JUL 2030 (TBD) — VAT in the Digital Age (ViDA)

The EU's ViDA initiative is expected to introduce harmonized digital reporting across member states.

## Regulations

- [Zakon o fiskalizaciji (NN 89/25) (Fiscalization Act: B2B and B2G e-invoicing, fiscalization, e-reporting and B2C receipts)](https://porezna.gov.hr/fiskalizacija)
- [Pravilnik o eRačunu (NN 11/2026) (Ordinance on eRačun: exchange process and transport)](https://narodne-novine.nn.hr/clanci/sluzbeni/full/2026_01_11_88.html)
- [Pravilnik o fiskalizaciji računa u krajnjoj potrošnji (NN 153/2025) (Ordinance on the fiscalization of B2C receipts)](https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_153_2278.html)
- Act on e-invoicing in public procurement (NN 94/18) (B2G e-invoicing through the FINA central platform)

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## Source

- Canonical page (human): https://www.invopop.com/coverage/croatia
- This document (markdown): https://www.invopop.com/coverage/croatia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/croatia