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Croatia e-Invoicing

Updated 6 November 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Croatia mandates B2B e-invoicing for all businesses from January 2026 under the Zakon o fiskalizaciji (NN 89/25), with real-time reporting via certified intermediaries. B2G has been mandatory since 2019 via FINA's Servis e-Racun, and B2C payment reporting also applies from 2026. Non-VAT entities follow in January 2027.

Croatia e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2026
Mandatory for all businesses under Zakon o fiskalizaciji (NN 89/25) . Real-time reporting via certified information intermediaries required.
B2G
mandatory
since 1 July 2019
Mandatory for all public sector transactions via Servis e-Racun managed by FINA .
B2C
mandatory
since 1 January 2026
Mandatory real-time reporting for online payment transactions (bank transfers, digital wallets).
Next deadline1 January 2027 · Non-VAT entities must issue e-invoices

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Read the full Croatia e-invoicing guide

Implementation Timeline(11 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G eInvoicing mandatory
1 July 2019
B2G
Public sector acceptance via Servis e-Racun per Act on eInvoicing in Public Procurement (OJ 94/2018) .
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Law of Fiscalization published
13 June 2025
National
Croatian Parliament passes Zakon o fiskalizaciji (NN 89/25) , confirming mandatory B2B e-invoicing and real-time reporting for Fiscalization 2.0.
Testing environment opens
1 September 2025
B2B/B2G
Taxpayers can begin testing e-invoice and e-reporting submissions to the government's e-Racun platform.
Intermediary registration deadline
31 December 2025
National
Taxpayers must confirm their chosen eInvoice information intermediary through the FiskAplikacija system.
B2B e-invoicing and B2C reporting mandatory
1 January 2026
Domestic B2B/B2C
B2B e-invoicing and B2C real-time payment reporting become mandatory under Fiscalization 2.0.
Non-VAT entities must issue e-invoices
1 January 2027
Domestic
Extension of mandatory e-invoicing to small businesses and VAT-exempt entities.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

Network
Peppol
Standards
EN 16931-1:2017, Peppol

Technical Formats

UBL 2.1 XML
HR-FISK 2.0 CIUS (Croatian Core Invoice Usage Specification)

Penalties

Failure to issue or fiscalise e-invoices
Companies face fines of EUR 2,650 to 66,360 for failing to issue or fiscalise e-invoices, rising to EUR 92,900 for repeat violations, with the responsible person liable for EUR 265 to 6,650, under Zakon o fiskalizaciji (NN 89/25) . Failure to deliver invoice data to the tax authority carries EUR 1,320 to 13,270 for companies.
Archiving violations
Failure to archive e-invoices for the mandatory 11-year period results in fines up to EUR 26,500 per Zakon o fiskalizaciji (NN 89/25) .

Exemptions

Non-VAT entities (temporary)
Non-VAT registered entities (small businesses, VAT-exempt entities) have an exemption until January 1, 2027, when they must begin issuing e-invoices.

Cross-border Conditions

Cross-border transactions
Fiscalization 2.0 mandate applies to domestic B2B/B2G transactions. Cross-border e-invoicing rules follow EU ViDA framework.

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
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Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • EstoniaMandatory

Frequently asked questions about e-Invoicing in Croatia

Yes, e-Invoicing is mandatory in Croatia for B2B (since 2026-01-01) and B2G (since 2019-07-01) transactions.

B2B e-Invoicing in Croatia is mandatory since 2026-01-01. Mandatory for all businesses under Zakon o fiskalizaciji (NN 89/25) . Real-time reporting via certified information intermediaries required.

B2G e-Invoicing in Croatia is mandatory since 2019-07-01. Mandatory for all public sector transactions via Servis e-Racun managed by FINA .

Croatia supports the following e-Invoice formats: UBL 2.1 XML, HR-FISK 2.0 CIUS (Croatian Core Invoice Usage Specification).

Croatia uses the following e-Invoicing standards: EN 16931-1:2017, Peppol.

Yes, Croatia uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

Croatia has penalties for e-Invoicing non-compliance. Failure to issue or fiscalise e-invoices: Companies face fines of EUR 2,650 to 66,360 for failing to issue or fiscalise e-invoices, rising to EUR 92,900 for repeat violations, with the responsible person liable for EUR 265 to 6,650, under Zakon o fiskalizaciji (NN 89/25) . Failure to deliver invoice data to the tax authority carries EUR 1,320 to 13,270 for companies. Archiving violations: Failure to archive e-invoices for the mandatory 11-year period results in fines up to EUR 26,500 per Zakon o fiskalizaciji (NN 89/25) .

Yes, Croatia is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Croatia is 1 January 2027: Non-VAT entities must issue e-invoices. Extension of mandatory e-invoicing to small businesses and VAT-exempt entities.

Cross-border e-Invoicing in Croatia: Fiscalization 2.0 mandate applies to domestic B2B/B2G transactions. Cross-border e-invoicing rules follow EU ViDA framework.

B2C e-Invoicing in Croatia is mandatory since 2026-01-01. Mandatory real-time reporting for online payment transactions (bank transfers, digital wallets).

Exemptions from Croatia e-Invoicing may apply to: Non-VAT entities (temporary). Check specific criteria as exemptions vary by transaction type and business size.