Croacia
Facturación electrónica
B2G
Obligatorio- Formato
- UBL 2.1, CII (HR CIUS)
- Infraestructura
- Peppol, FINA e-Račun
- Modelo
- Peppol
- Alcance y plazo
- Enero de 2027 para empresas no registradas a efectos de IVA y organismos públicos
B2B
Obligatorio- Formato
- UBL 2.1, CII (HR CIUS)
- Infraestructura
- CIS, red de 4 esquinas de Croacia
- Modelo
- DCTCE (híbrido)
- Alcance y plazo
- Obligatorio para empresas registradas a efectos de IVA desde el 1 de enero de 2026; enero de 2027 para el resto
B2C
Obligatorio- Formato
- Fiscalización de tickets (JIR, ZKI, QR)
- Infraestructura
- CIS (Fiscalization System)
- Modelo
- RTIR
- Alcance y plazo
- Each consumer receipt is reported to CIS in real time. This applies to all payment methods since 1 January 2026.
Reporte electrónico
Reporte periódico
Obligatorio- Formato
- Informe CIS
- Infraestructura
- CIS (Fiscalization System)
- Modelo
- Reporting
- Alcance y plazo
- Pagos y rechazos antes del día 20 del mes siguiente; facturas recibidas en un plazo de 5 días hábiles
Más información
Detalles del país
- Autoridad fiscal
- Porezna uprava
- Periodo de archivo
- 6 años
- Firma electrónica
- Requerida
- Normativa
-
- 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.
| Sistema | Descripción | Cobertura de Invopop |
|---|---|---|
| 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.