Croatia e-Invoicing Guide

Croatia requires e-invoices for domestic B2B sales under the Zakon o fiskalizaciji (NN 89/25), the law behind Fiskalizacija 2.0. VAT-registered businesses have issued and received them since 1 January 2026. The country already fiscalised receipts paid in cash or by card in real time from 2013.

Invoices follow EN 16931 in UBL 2.1, using the Croatian CIUS with extensions. Exchange and fiscalisation are separate steps: the trading partners exchange the e-invoice, and each of them reports its data to the Tax Administration. Taxpayers outside the VAT system can use the Tax Administration's free MIKROeRAČUN app.

B2G came first. Contracting authorities have had to receive EN 16931 e-invoices since 1 December 2018, and suppliers have had to issue them since 1 July 2019. B2B e-invoicing and fiscalisation became mandatory on 1 January 2026 for VAT-registered taxpayers, and taxpayers outside the VAT system must also issue e-invoices from 1 January 2027.

VAT-registered taxpayers established in Croatia must issue and receive e-invoices for domestic transactions. Income and profit taxpayers outside the VAT system, and non-VAT public bodies, have had to receive e-invoices since 1 January 2026 and must issue them from 1 January 2027.

The issuer fiscalises each e-invoice at the moment of issue and the recipient within five working days of receipt. Data on rejected and paid e-invoices is due by the 20th of the following month, and each item line carries a six-digit KPD product classification code.

E-invoices travel between access points over a national AS4 network. A business can use an information intermediary, the free MIKROeRAČUN app or its own certified access point, and recipients are found through the Tax Administration's AMS address register. There is no pre-clearance step.

Public contracting authorities receive e-invoices through FINA's e-Račun za državu service, while local and regional authorities may choose another intermediary. Peppol is not the domestic network: it is used for cross-border B2G exchange through FINA's Peppol access point.

Penalties are set in Articles 71 to 73 of the Zakon o fiskalizaciji. Failing to issue, receive or fiscalise an e-invoice costs a legal person EUR 3,980 to 66,360. Late or incorrect fiscalisation costs EUR 2,650 to 66,360, rising to EUR 3,500 to 80,000 for a repeat offence. Failures on archiving, KPD codes or reporting rejections and payments cost EUR 1,320 to 26,540.