Croatia e-Invoicing Guide

Croatia has mandated electronic invoicing for B2B and B2G transactions from January 2026 under the Fiskalizacija 2.0 framework. The country builds on its existing fiskalizacija fiscal reporting system, which has required real-time reporting of cash transactions to the tax authority since 2013.

The e-invoicing framework uses the EN 16931 standard with a Croatian Core Invoice Usage Specification (HR-FISK 2.0 CIUS). Invoices must be reported to the tax authority in real-time at the point of issuance, and buyers must report received invoices within five days. Small taxpayers can use the free government Mikro e-Racun application.

Croatia's B2G mandate has been in place since July 2019. The broader B2B and B2C mandate took effect on 1 January 2026, applying to all VAT-registered businesses. The country has been building toward this date since passing the e-invoicing legislation, giving businesses a preparation window.

All VAT-registered businesses in Croatia must send and receive structured e-invoices for domestic B2B and B2G transactions from January 2026. Non-VAT-registered entities and public sector bodies have until January 2027.

Invoices must conform to the HR-FISK 2.0 CIUS specification based on EN 16931. Outgoing invoices are reported to the tax authority in real-time at issuance, while incoming invoices must be reported by the buyer within five days of receipt.

Croatia uses the Peppol network for e-invoice exchange. Businesses connect through Access Points and exchange invoices in UBL 2.1 XML format using the Croatian CIUS. The fiskalizacija system runs in parallel, handling real-time fiscal reporting to the tax authority.

For B2G transactions, invoices are routed through the existing government procurement platform. B2B invoices flow directly between trading partners via their respective Peppol Access Points, without a central government clearance step.

Croatia enforces compliance through the Fiskalizacija 2.0 penalty framework. Fines for failing to report invoices in real-time can reach up to EUR 500,000. Standard penalties for failure to issue or late issuance of invoices range from EUR 260 to EUR 66,360 depending on severity.