Since 1 January 2026 (Fiskalizacija 2.0), VAT-registered businesses established in Croatia must issue and receive B2B and B2G e-invoices. Entities not registered for VAT must receive from 2026 and issue from 1 January 2027.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | law Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary | law Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary |
Verified:
Scope: All businesses established in Croatia, including entities not registered for VAT
B2B and B2G e-invoices by Croatia-established businesses
The issuer fiscalises the invoice. PDF invoices are excluded.
B2B and B2G e-invoices
The free tool MIKROeRAČUN is available to non-VAT entities.
Small-business regime: Entities not registered for VAT
Must receive e-invoices: yes · Must issue e-invoices: yes
Receiving from 2026; issuing from 1 Jan 2027. The free MIKROeRAČUN tool is available.
Decentralised continuous transaction controls
Decentralised exchange between businesses via certified information intermediaries or Peppol Access Points, with fiscalisation of each invoice by the issuer and by the buyer, plus monthly e-reporting.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| HR-FISK 2.0 CIUS | UBL 2.1 | HR-FISK 2.0 (aligned with Peppol BIS Billing 3.0) | yes | KPD product codes are required. Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Certified information intermediary | API / platform | yes | Decentralised exchange via intermediaries certified in Croatia, or via Peppol. |
| Peppol (FINA Access Point) | Peppol | no | Alternative exchange route. |
| MIKROeRAČUN | Portal | no | Free tool for entities not registered for VAT. |
Accredited channel provider · Required: no
Exchange runs through certified information intermediaries or Peppol Access Points; a software vendor either becomes one or uses one. The certification procedure was not captured. Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
Receiving duty: law Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
The buyer fiscalises the invoice within 5 working days and e-reports payments and rejections monthly.
Formats to produce: HR-FISK 2.0 CIUS
Public-sector e-invoicing since law Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
Fiskalizacija 2.0 (Tax Administration); exchange via certified information intermediaries or Peppol Access Points (FINA)
Formats: UBL 2.1 (HR-FISK 2.0 CIUS)
B2G is covered by the same rules as B2B from 1 Jan 2026.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
law Source: VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
Issuer fiscalises each invoice; buyer fiscalises within 5 working days; monthly e-reporting of payments and rejections.
Retention period: 11 years Source: Narodne novine (Croatian Official Gazette) · 27 Jun 2025 · verified 16 Oct 2026 · official
The period starts: Accounting: last day of the business year the books relate to
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.