Country Guide

🇭🇷 E-Invoicing in Croatia

PlannedPeppol

Verified: 2 March 2026

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.

Last updated: January 2026

Quick Facts

Format

ubl_2_1, cii, peppol_bis_3_0, en_16931___hr_extensions

Next Deadline

Jan 2026

Peppol

Connected

Portal

FINA eRačun ↗

Compliance

Mandate Status

Phase

Status

Scope

B2G

Live (Jul 2019)

All public sector suppliers

B2B (VAT-registered)

Jan 2026

All VAT-registered businesses

B2B (non-VAT)

Jan 2027

Non-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

Practical

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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