Countries · HR

E-invoicing in Croatia

Mandate plannedPeppol connectedUpdated January 2026Verified · automated check
1 source

Official sources we check for Croatia.

Croatia introduces Fiscalization 2.0 from January 1, 2026, implementing mandatory B2B e-invoicing with Continuous Transaction Controls (CTC). The system requires dual fiscalization — both issuer and recipient report to the Tax Administration in real-time. B2G has been mandatory via the FINA eRačun platform since July 2019.

TL;DR

Croatia is planning e-invoicing using ubl_2_1, cii, peppol_bis_3_0, en_16931___hr_extensions formats. Connected to the Peppol network for cross-border exchange.
Mandate status
PhaseStatusScope
B2GLive (Jul 2019)All public sector suppliers
B2B (VAT-registered)Jan 2026All VAT-registered businesses
B2B (non-VAT)Jan 2027Non-VAT registered entities (small companies, freelancers)
Technical specifications
Validation engineTax Administration fiscalization service + e-Reporting
Required CIUSEN 16931 with Croatian extensions
Government portalFINA eRačun (B2G), AMS directory (B2B)
Routing identifierOIB (Personal Identification Number) via AMS directory
PeppolYes — FINA is a certified Peppol Access Point
Accepted formatsubl_2_1, cii, peppol_bis_3_0, en_16931___hr_extensions
Implementation notes

Croatia's dual fiscalization model is unique in the EU and adds integration complexity that standard Peppol or clearance models don't have.

Dual fiscalization. Both the issuer and recipient must report to the Tax Administration. The issuer fiscalizes on send, the recipient fiscalizes on receipt. Your pipeline needs to handle the fiscalization API call on both the AR (outbound) and AP (inbound) sides. If you only build for outbound, your customer's inbound invoices won't be compliant.

CTC + Peppol hybrid. Invoice exchange happens via certified information intermediaries (Peppol Access Points), but real-time CTC reporting to the Tax Administration runs in parallel. Your provider handles the CTC reporting, but you need to ensure the KPD product/service codes (6-digit) are correctly mapped — these are Croatian-specific and must be present on every line item.

MIKROeRAČUN. Croatia provides a free app for small non-VAT businesses to issue e-invoices from January 2027. If your customers receive invoices from Croatian small businesses, expect to ingest invoices from this system.

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FAQ

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