E-Invoicing in Croatia

All suppliers to Croatian public sector must issue e-invoices via the eRačun platform operated by FINA. This has been mandatory since July 2019. EN 16931 compliant formats are required, covering contracts below EU thresholds. FINA is a certified Peppol Access Point. From 2026, B2G transactions are also subject to the new fiscalization and e-reporting requirements.

Fiscalization 2.0 (Law NN 89/25) introduces comprehensive e-invoicing and CTC from January 1, 2026 for all VAT-registered businesses, and from January 2027 for non-VAT registered entities (small companies, freelancers, public bodies). The model is a decentralized CTC with dual fiscalization: (1) Issuer fiscalizes invoice with Tax Administration, (2) Sends e-invoice to recipient via certified provider, (3) Recipient fiscalizes upon receipt, (4) Both parties report to fiscalization system. Key features include real-time reporting, EN 16931 with local extensions, Metadata Services Directory (AMS) for taxpayer identification, free MIKROeRAČUN app for small non-VAT businesses, and pre-filled VAT returns based on submitted data. B2C e-invoicing is optional, but fiscalization is mandatory for all payments including online payments from 2026.

Technical Requirements

B2G uses the FINA eRačun platform. B2B uses certified information intermediaries. The required format is EN 16931 with Croatian extensions. Real-time CTC reporting to Tax Administration is mandatory. 6-digit KPD product/service codes are required. Invoices must be archived for 11 years.