Compliance questions
Is e-invoicing mandatory in Croatia?
Is e-invoicing mandatory in Croatia?
Yes. Under Fiscalization 2.0 (eRačun), VAT-registered Croatian businesses have had to exchange structured e-invoices and report each one to the tax authority since January 2026. Businesses that are not VAT-registered, and public bodies, must be able to issue from January 2027. Consumer sales stay on the older receipt system.
Can I use a plain Peppol invoice in Croatia?
Can I use a plain Peppol invoice in Croatia?
Not for a domestic Croatian transaction. Croatia uses the European EN 16931 standard with its own national profile (HR CIUS), and the invoice must carry that profile. The transport network is the same style as Peppol, but the invoice content has to follow the Croatian profile.
What are the two obligations under Fiscalization 2.0?
What are the two obligations under Fiscalization 2.0?
Two things that work independently. First, exchange a structured e-invoice with your trading partner over a 4-corner network. Second, report each invoice, and later its payment or rejection, to the tax authority in real time.
How are consumer (B2C) sales handled?
How are consumer (B2C) sales handled?
Consumer sales stay on the older receipt system, a separate connection to the same tax-authority backend. The receipt is signed, reported in real time, and printed with an identifier, a security code and a QR code. Since the new law, this covers all payment methods, not just cash.
How long must invoices be kept in Croatia?
How long must invoices be kept in Croatia?
E-invoices must be kept for 6 years in their original structured form.
What VAT rates apply in Croatia?
What VAT rates apply in Croatia?
A standard rate of 25%, with reduced rates of 13% and 5%. Croatia uses the euro.
Invoicing questions
What format does a Croatian e-invoice use?
What format does a Croatian e-invoice use?
The European EN 16931 standard with the Croatian national profile (HR CIUS), in UBL 2.1 or CII format. Each invoice line must also include a product classification code.
What is the KPD code?
What is the KPD code?
KPD is Croatia’s product classification. A KPD code is required on each invoice line, but not on credit notes or prepayments.
Do I need to be based in Croatia to send e-invoices there?
Do I need to be based in Croatia to send e-invoices there?
No. There is no requirement to be based in Croatia. A company that provides invoicing or reporting services to others must be certified as an information intermediary by the tax authority, and several foreign providers are already certified.
When must a received invoice be reported?
When must a received invoice be reported?
A recipient reports a received invoice to the tax authority within 5 working days. The sender reports at the point of issuing.
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