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Croatia

Croatia e-Invoicing

Updated 6 November 2025

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

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.
B2C
mandatory
since 1 January 2026
Mandatory real-time reporting for online payment transactions (bank transfers, digital wallets).
B2G
mandatory
since 1 July 2019
Mandatory for all public sector transactions via Servis e-Racun managed by FINA .

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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.

Penalties

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) .

Standards:

EN 16931-1:2017
Peppol

Supported Formats:

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

N/A

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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