Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
Dashboard
  1. Dashboard
  3. Croatia

Croatia e-Invoicing

Last reviewed 6 October 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Croatia

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Croatia requires e-invoices for domestic B2B sales under the Zakon o fiskalizaciji (NN 89/25). VAT-registered businesses have issued and received them since 1 January 2026, and taxpayers outside the VAT system must also issue them from 1 January 2027. Supplier and buyer each report invoice data to the Tax Administration.

Previous
1 January 2026B2B
B2B e-invoicing and fiscalisation mandatory
Latest
2 September 2026B2C
Receipt fiscalisation rulebook amended (NN 97/26)
Next
1 January 2027B2B
Non-VAT taxpayers must issue e-invoices

Croatia e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2026
Applies from
Receive: 1 January 2026 · Issue: 1 January 2026 · All: 1 January 2027
1 January 2026ReceiveAll taxpayers in scope, including non-VAT income and profit taxpayers
1 January 2026IssueVAT-registered taxpayers established in Croatia
1 January 2027IssueNon-VAT income and profit taxpayers and non-VAT public bodies
Scope
Domestic transactions between taxpayers established in Croatia
Format
UBL 2.1 to EN 16931 (HR CIUS)
Channel
Access points over AS4; free MIKROeRAČUN app for non-VAT taxpayers
Legal basis
Zakon o fiskalizaciji (NN 89/25)
More detail
Both supplier and buyer fiscalise each e-invoice with the Tax Administration. Taxpayers outside the VAT system have had to receive e-invoices since 1 January 2026 and may use the Tax Administration's free MIKROeRAČUN app unless they are public contracting authorities.
B2G
mandatory
since 1 December 2018
Applies from
  • Receive: 1 December 2018
  • Issue: 1 July 2019
Scope
Invoices under public procurement contracts
Format
EN 16931
Channel
FINA e-Račun za državu; other intermediaries for local authorities
Legal basis
Zakon o elektroničkom izdavanju računa u javnoj nabavi (NN 94/18)
More detail
Contracting authorities must receive EN 16931 e-invoices from 1 December 2018 and suppliers must issue them from 1 July 2019. Public contracting authorities use FINA as intermediary, while local and regional authorities may choose another. From 2026 these invoices are also fiscalised.
B2C
mandatory
since 1 January 2013
Applies from
Issue: 1 January 2013 · All: 1 July 2013
1 January 2013IssueLarge and medium businesses; accommodation and food services
1 April 2013IssueTrade, motor vehicle repair and liberal professions
1 July 2013IssueAll remaining taxpayers
Legal basis
Zakon o fiskalizaciji (NN 89/25)
More detail
Receipts paid in cash or by card have been fiscalised in real time since 2013, a regime introduced by the Zakon o fiskalizaciji u prometu gotovinom (NN 133/12) . Since 1 January 2026 it also covers payment by transaction account.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Croatia

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor
Read the full Croatia e-invoicing guide

Implementation Timeline(15 events)

Key deadlines: B2B Receive: 1 January 2026, Issue: 1 January 2026, All: 1 January 2027 · B2G Receive: 1 December 2018, Issue: 1 July 2019 · B2C Issue: 1 January 2013, All: 1 July 2013

Fiscalisation of cash sales begins
1 January 2013
B2C
Under Article 37 of the Zakon o fiskalizaciji u prometu gotovinom (NN 133/12) , large and medium businesses and accommodation and food services must fiscalise receipts in real time. Trade and liberal professions follow on 1 April 2013 and all other taxpayers on 1 July 2013.
Contracting authorities must accept e-invoices
1 December 2018
B2G
Public and sectoral contracting authorities must receive, process and pay EN 16931 e-invoices under Article 6 of the Zakon o elektroničkom izdavanju računa u javnoj nabavi (NN 94/18) . Public contracting authorities other than local and regional authorities must use FINA as their intermediary.
Suppliers must issue B2G e-invoices
1 July 2019
B2G
Article 7 of the public procurement e-invoicing act (NN 94/18) takes effect, so suppliers must issue and send EN 16931 e-invoices to contracting authorities.
ViDA Directive published
25 March 2025
EU Level
Council Directive (EU) 2025/516 on VAT in the digital age is published in the Official Journal. From 14 April 2025 Member States may require domestic e-invoicing without first seeking an EU derogation.
Zakon o fiskalizaciji published
13 June 2025
Legislative
The Zakon o fiskalizaciji (NN 89/25) , adopted by the Croatian Parliament on 6 June 2025, is published. It introduces Fiscalisation 2.0: mandatory B2B e-invoicing, fiscalisation of e-invoices and e-reporting, and replaces the 2012 cash transactions act.
Conformance testing portal opens
3 July 2025
Technical
The Tax Administration opens the portal for conformance testing of e-invoice exchange, fiscalisation and metadata services. Anyone acting as an access point must pass final testing, an obligation that applies from 1 September 2025.
Zakon o fiskalizaciji enters into force
1 September 2025
Legislative
Most provisions of the Zakon o fiskalizaciji take effect, including the rules on information intermediaries and conformance testing. The e-invoicing obligations follow on 1 January 2026.
Deadline to confirm receiving address
31 December 2025
B2B
Recipients of e-invoices must submit and confirm their receiving address in the AMS address register by 31 December 2025, confirming their chosen intermediary or MIKROeRAČUN in FiskAplikacija.
B2B e-invoicing and fiscalisation mandatory
1 January 2026
B2B
VAT-registered taxpayers must issue and receive e-invoices for domestic transactions, and other taxpayers in scope must receive them. Both sides fiscalise each e-invoice and report rejections and payments monthly under the Zakon o fiskalizaciji .
Receipt fiscalisation covers account payments
1 January 2026
B2C
Fiscalisation of receipts to consumers extends to sales paid by transaction account, alongside cash and card, under Article 3 of the Zakon o fiskalizaciji .
Pravilnik o eRačunu published
30 January 2026
Technical
The Ministry of Finance publishes the Pravilnik o eRačunu (NN 11/26) , in force from 31 January 2026. It requires access points to exchange e-invoices over AS4 and to reject e-invoices that do not comply with EN 16931.
Receipt fiscalisation rulebook amended
2 September 2026
B2C
Amendments to the Pravilnik o fiskalizaciji računa u krajnjoj potrošnji (NN 97/26) take effect on 1 January 2027. Certificates for fiscalising receipts must then come from trust service providers on the EU trusted list; existing certificates stay valid until they expire.
Non-VAT taxpayers must issue e-invoices
1 January 2027
B2B
Income and profit taxpayers outside the VAT system and non-VAT public bodies must issue and fiscalise e-invoices under Article 80 of the Zakon o fiskalizaciji . The Tax Administration is upgrading MIKROeRAČUN to support issuing.
ViDA platform and registration rules
1 July 2028
EU Level
Measures under Article 3 of Directive (EU) 2025/516 apply, including deemed-supplier rules for platforms facilitating short-term accommodation rental and passenger transport by road, which Member States may defer until 1 January 2030, and a One Stop Shop scheme for transfers of own goods.
ViDA digital reporting requirements
1 July 2030
Intra-EU
Under Directive (EU) 2025/516 , Member States apply the Article 5 measures from 1 July 2030. Electronic invoices to the European standard become the default, and intra-EU B2B supplies fall under new digital reporting requirements.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

Tax Authority
Ministarstvo financija, Porezna uprava
CTC Model
Real-time reporting
Parties exchange e-invoices through access points; the issuer fiscalises on issue and the buyer within five working days. No pre-clearance.
More detail
E-invoices travel between access points (information intermediaries, the free MIKROeRAČUN app or a taxpayer's own certified access point) located through the AMS address register. Exchange and fiscalisation are separate steps: the issuer sends prescribed invoice data to the Tax Administration at the moment of issue (within five working days for self-billing) and the recipient within five working days of receipt, each fiscalisation message signed with a certificate carrying the OIB of the person authorised to send it. Data on rejected and paid e-invoices is due by the 20th of the following month. Each item line carries a six-digit KPD product classification code, as set out in the Zakon o fiskalizaciji .
Network
National AS4 network of access points located through the Tax Administration's AMS register; FINA's Peppol access point for cross-border B2G
Standards
EN 16931-1:2017, HR CIUS with extensions (Specifikacija osnovne uporabe eRačuna s proširenjima)

Record-keeping & Reporting

Archiving
6 years retention
Original format
More detail
6 years from the end of the year of issue, in original format, for issued and received e-invoices that have been fiscalised (Article 35 of the Zakon o fiskalizaciji)

Technical Formats

UBL 2.1

Penalties

Not issuing or fiscalising e-invoices
EUR 3,980 to 66,360
More detail
Failing to issue or receive an e-invoice, or to fiscalise issued and received e-invoices, is among the most serious offences under Article 71 of the Zakon o fiskalizaciji : EUR 3,980 to 66,360 for a legal person, EUR 660 to 6,630 for the responsible person and EUR 3,980 to 39,810 for sole traders.
Late or incorrect fiscalisation
EUR 2,650 to 66,360
More detail
Not fiscalising an e-invoice in the prescribed manner or time is a serious offence under Article 72 of the Zakon o fiskalizaciji : EUR 2,650 to 66,360 for a legal person, rising to EUR 3,500 to 80,000 for a repeat offence.
Archiving, KPD and e-reporting failures
EUR 1,320 to 26,540
More detail
Article 73 of the Zakon o fiskalizaciji fines a legal person EUR 1,320 to 26,540 (EUR 2,500 to 35,000 if repeated) for failing to keep e-invoices for the retention period, use correct KPD codes, register in the AMS or report rejections and payments on time.

Exemptions

Non-VAT issuers during 2026
Issuing obligation starts 1 January 2027
More detail
Taxpayers outside the VAT system and non-VAT public bodies must receive e-invoices in 2026 but only issue them from 1 January 2027, under Article 80 of the Zakon o fiskalizaciji .
Cash or card sales
Fiscalised receipt may replace e-invoice
More detail
A transaction paid in cash or by card, for which a fiscalised receipt has been issued, may be exempt from e-invoicing under Article 39 of the Zakon o fiskalizaciji .
Classified procurement
Outside the e-invoicing rules
More detail
Supplies under classified contracts or contracts requiring special security measures are excluded by Article 33 of the Zakon o fiskalizaciji .

Cross-border Conditions

Domestic transactions only
Cross-border invoices outside Fiscalisation 2.0
More detail
The e-invoicing part of the Zakon o fiskalizaciji applies to e-invoices arising from domestic transactions; the Tax Administration's guidance confirms payment reporting is not required for EU or non-EU customers.
Cross-border B2G via Peppol
FINA operates a Peppol access point
More detail
The FINA e-Račun za državu service offers cross-border exchange of e-invoices with users of other Peppol service providers through FINA's Peppol access point.
Latest Update
Technical Update
2 Sept 2026

Receipt fiscalisation rulebook amended (NN 97/26)

Amendments to the Pravilnik o fiskalizaciji računa u krajnjoj potrošnji take effect on 1 January 2027. Fiscalisation certificates must then come from trust service providers on the EU trusted list; certificates issued earlier remain valid until expiry.

View full details on News page
Morgan K.
Ahmed S.
Casey R.

Join the discussion

Croatia data needs a few changes: 1. B2B → mandatory, 2. Add B2C mandate – mandatory from Jan 1, 2026 (online payments reporting) 3. Add…

2 threads · 3 replies

Read our full Croatia e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • Porezna upravaMinistarstvo financija, Porezna upravaTax authority
  • MFINMinistarstvo financija Republike HrvatskeMinistry
  • FINAFinancijska agencijaMandate portal
  • NNNarodne novineOfficial journal
Pro SponsorA-Cube APIPro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • HungaryMandatory

Frequently asked questions about e-Invoicing in Croatia

Yes, e-Invoicing is mandatory in Croatia for B2B (since 1 January 2026) and B2G (since 1 December 2018) transactions.

B2B e-Invoicing in Croatia is mandatory since 1 January 2026. The rollout runs in phases: 1 January 2026 (receive, all taxpayers in scope, including non-VAT income and profit taxpayers); 1 January 2026 (issue, VAT-registered taxpayers established in Croatia); 1 January 2027 (issue, non-VAT income and profit taxpayers and non-VAT public bodies). Scope: Domestic transactions between taxpayers established in Croatia. Both supplier and buyer fiscalise each e-invoice with the Tax Administration. Taxpayers outside the VAT system have had to receive e-invoices since 1 January 2026 and may use the Tax Administration's free MIKROeRAČUN app unless they are public contracting authorities.

B2G e-Invoicing in Croatia is mandatory since 1 December 2018. Receiving e-invoices applies from 1 December 2018; issuing e-invoices applies from 1 July 2019. Scope: Invoices under public procurement contracts. Contracting authorities must receive EN 16931 e-invoices from 1 December 2018 and suppliers must issue them from 1 July 2019. Public contracting authorities use FINA as intermediary, while local and regional authorities may choose another. From 2026 these invoices are also fiscalised.

Croatia supports the following e-Invoice formats: UBL 2.1.

Croatia uses the following e-Invoicing standards: EN 16931-1:2017, HR CIUS with extensions (Specifikacija osnovne uporabe eRačuna s proširenjima). Archiving requirement: 6 years retention; Original format.

Parties exchange e-invoices through access points; the issuer fiscalises on issue and the buyer within five working days. No pre-clearance.

Croatia has penalties for e-Invoicing non-compliance. Not issuing or fiscalising e-invoices: EUR 3,980 to 66,360; Late or incorrect fiscalisation: EUR 2,650 to 66,360; Archiving, KPD and e-reporting failures: EUR 1,320 to 26,540.

Yes. Croatia falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Croatia is 1 January 2027: Non-VAT taxpayers must issue e-invoices. Income and profit taxpayers outside the VAT system and non-VAT public bodies must issue and fiscalise e-invoices under Article 80 of the Zakon o fiskalizaciji.

Cross-border e-Invoicing in Croatia: The e-invoicing part of the Zakon o fiskalizaciji applies to e-invoices arising from domestic transactions; the Tax Administration's guidance confirms payment reporting is not required for EU or non-EU customers. The FINA e-Račun za državu service offers cross-border exchange of e-invoices with users of other Peppol service providers through FINA's Peppol access point.

B2C e-Invoicing in Croatia is mandatory since 1 January 2013. The rollout runs in phases: 1 January 2013 (issue, large and medium businesses; accommodation and food services); 1 April 2013 (issue, trade, motor vehicle repair and liberal professions); 1 July 2013 (issue, all remaining taxpayers). Receipts paid in cash or by card have been fiscalised in real time since 2013, a regime introduced by the Zakon o fiskalizaciji u prometu gotovinom (NN 133/12) . Since 1 January 2026 it also covers payment by transaction account.

Exemptions from Croatia e-Invoicing may apply to: Non-VAT issuers during 2026, Cash or card sales, Classified procurement. Check specific criteria as exemptions vary by transaction type and business size.
    All CountriesCompareTimelineTermsPrivacyContact Us

    © 2026 e-Invoice.app