Briefing Document & Podcast: E-Invoicing & E-Reporting in Croatia

---

1. Introduction & Country Context

• 1.1. Digitalisation journey. Croatia was an early EU mover on fiscal digitalisation. The original Act on Fiscalization in Cash Transactions (Official Gazette No. 133/12) introduced real‑time reporting of cash sales (B2C) from 1 January 2013, with subsequent amendments adding QR codes on receipts (NN 121/19), self‑service device fiscalisation (NN 106/18) and small lump‑sum taxpayers (NN 155/16). B2G e‑invoicing followed under the Act on Electronic Invoicing in Public Procurement (NN 94/2018), making receipt of EN 16931 e‑invoices mandatory for contracting authorities from 1 December 2018 and issuance mandatory for their suppliers from 1 July 2019 through the central platform Servis eRačun za državu, operated by FINA. “Fiskalizacija 2.0” – launched by the Tax Administration in January 2023 and financed through the National Recovery and Resilience Plan – extends the framework to B2B e‑invoicing, e‑reporting, e‑archiving and advanced online bookkeeping. [vatupdate.com] [ec.europa.eu], [ec.europa.eu] [mysupply.dk]
• 1.2. Rationale. Stated policy objectives are: VAT‑gap reduction, fraud prevention, abolition of redundant returns (I‑RA / U‑RA control lists, PDV‑F), modernisation of accounting, and alignment with the EU “VAT in the Digital Age” (ViDA) reforms. [vatupdate.com], [marosavat.com]
• 1.3. Regional / international positioning. Croatia sits in the second wave of EU adopters after Italy, Romania and Poland, ahead of the ViDA Domestic Alignment milestone (1 January 2035) and ahead of the EU intra‑Community Digital Reporting Requirements (DRR) deadline of 1 July 2030. Its CTC model is a decentralised 5‑corner Peppol‑style exchange combined with parallel fiscalisation messages to the Tax Administration. [e-invoice.app] [dddinvoices.com], [ecosio.com]
• 1.4. Supranational authorisation / derogation. Croatia formally requested a derogation from Articles 218 and 232 of Council Directive 2006/112/EC (the VAT Directive) in late 2023 to mandate domestic B2B e‑invoicing without requiring buyer consent. A specific Council Implementing Decision authorising Croatia has not been publicly identified in the most recent search results; advisor commentary notes that under the ViDA reform (adopted March 2025) Member States may now introduce domestic e‑invoicing mandates without a derogation, removing the buyer‑consent requirement of Article 232. [marosavat.com], [vatupdate.com] [vatcalc.com], [vatupdate.com]

---

2. Regulatory Framework

2.1. Primary Legislation

• Zakon o fiskalizaciji (Fiscalization Act) – passed by the Croatian Parliament on 6 June 2025, promulgated on 11 June 2025 and published in Narodne novine No. 89/2025 of 13 June 2025; entered into force on 1 September 2025. Full text: https://narodne-novine.nn.hr/clanci/sluzbeni/2025_06_89_1233.html. [narodne-novine.nn.hr], [sovos.com], [pointer.hr]
• It repeals the Act on Fiscalization in Cash Transactions (NN 133/12 – 114/23). [tpa-group.hr]
• Zakon o elektroničkom izdavanju računa u javnoj nabavi (Act on E‑Invoicing in Public Procurement) – NN 94/2018, transposes Directive 2014/55/EU; remains the legal basis for B2G e‑invoicing. [forvismazars.com], [ec.europa.eu]
• VAT Act amendments – aligning the VAT Act (Zakon o PDV‑u), General Tax Act and Accounting Act with Fiscalization 2.0; published in Official Gazette No. 11/26 (early 2026), abolishing the I‑RA (Sales Control List), U‑RA (Purchase Control List), PDV‑F and DON‑H forms and extending the VAT return / ESPL filing deadline from the 20th to the last day of the following month. [marosavat.com]

2.2. Implementing Regulations, Decrees & Orders

• Pravilnik o fiskalizaciji e‑računa (Rulebook on the Fiscalization of E‑Invoices) – under public consultation in 2025; covers technical schemas, fiscalisation messages, intermediary certification and AMS directory rules. [forvismazars.com]
• VAT Rulebook (Pravilnik o PDV‑u) amendments – adopted to remove the I‑RA / U‑RA / PDV‑F obligations and align invoicing rules. [marosavat.com]
• Tax Administration technical specifications – Fiskalizacija 2.0 schema, AMS directory specification, list of certified information intermediaries, and the MIKROeRAČUN user manual (v.1.0, 1 September 2025). [porezna.gov.hr], [fiscal-req…ements.com]

2.3. Circulars, Official Guidance & FAQs

• The Porezna uprava (Tax Administration) maintains a dedicated Fiskalizacija 2.0 page consolidating FAQs and guides covering: KPD product naming (updated 17.10.2025), single/multiple line items for related services, fees and pass‑through items (3.10.2025), intercompany invoicing (3.10.2025), default interest on unpaid invoices (8.10.2025), construction services interim invoices (27.11.2025). [porezna-up…ava.gov.hr]
• “Fiskalizacija 2.0 – primjeri i način postupanja” (Examples & Procedures), published 24 November 2025, focusing on advance‑payment e‑invoices, cancellations and final e‑invoices: https://porezna-uprava.gov.hr/UserDocsImages/Fiskalizacija/Letci/F2_primjeri_20251124.pdf. [docnova.ai]
• Updated FAQs published 5 February 2026 (Official Gazette 89/2025 reference) detailing the Peppol-based 5‑corner model, 5‑day buyer reporting, monthly 20th‑day reporting of payments / undelivered / rejected invoices and the AMS routing rules. [dddinvoices.com]

2.4. Supranational / International Legal Basis

• EU: Croatia’s request for a derogation from Arts. 218 and 232 of Directive 2006/112/EC submitted in 2023. Implementation aligns with Directive 2014/55/EU (B2G) and anticipates the ViDA package adopted March 2025 (Directive (EU) 2025/516 and related acts). [marosavat.com] [e-invoice.app]
• Non‑EU: not applicable.

---

3. Scope of the Mandate

3.1. Transactions in Scope

• Domestic B2B – Mandatory from 1 January 2026 for all VAT‑registered businesses established, resident or ordinarily resident in Croatia. Paper / PDF invoices are no longer valid for in‑scope transactions, except as a contingency where the recipient has no AMS address registered. [invoicedat…action.com], [vatupdate.com]
• Domestic B2G – Mandatory since 1 July 2019 under NN 94/2018 (Servis eRačun za državu / FINA, connected to Peppol). From 1 January 2026, B2G transactions are also brought under Fiskalizacija 2.0 fiscalisation reporting. [ec.europa.eu], [theinvoicinghub.com]
• Domestic B2C – E‑invoice issuance is optional, but fiscalisation of every B2C sale is mandatory from 1 January 2026, regardless of payment method (cash, card, transfer). Each receipt is cleared by the Tax Administration which returns a JIR (Jedinstveni Identifikator Računa); receipts must show JIR, ZKI and a QR code. [grantthornton.hr], [theinvoicinghub.com]
• Cross‑border B2B (outbound) – Out of scope of Fiskalizacija 2.0; paper or PDF invoices remain permitted for invoices issued to foreign customers. [edicomgroup.com], [vatupdate.com]
• Cross‑border B2B (inbound) – Invoices received from foreign suppliers are not subject to the mandatory e‑invoice exchange (no domestic AMS for foreign issuers). However, the recipient’s VAT reporting obligations continue under the VAT Act. [vatupdate.com]
• Exports / imports – Out of scope of fiscalisation; standard customs documentation applies. [vatupdate.com]
• Intra‑Community acquisitions – Out of scope of the e‑invoice mandate; ESPL recapitulative reports are extended in deadline (last day of the following month). [marosavat.com]

3.2. Special Transactions in Scope

• Self‑billing – Permitted under the Croatian VAT Act; the Fiscalization Act does not introduce a prohibition. Self‑billed invoices for domestic B2B supplies fall within the e‑invoice and fiscalisation obligation. The Rulebook on E‑Invoice Fiscalization (under consultation) is expected to clarify the precise authorisation flow; see official Tax Administration guidance on“Fakturiranje matici/sestrinskom društvu/principalu” (3.10.2025). [porezna-up…ava.gov.hr]
• Triangulation / chain transactions – Where a Croatian VAT‑established taxpayer is the intermediary issuing a domestic invoice leg, that leg is in scope; the cross‑border legs follow standard VAT rules and remain outside fiscalisation. [vatupdate.com]
• Special VAT regimes (margin, travel agents, second‑hand goods, investment gold, flat‑rate farmers) – Included where the supplier is a Croatian VAT‑established taxpayer and the transaction is domestic; specific KPD codes and VAT category fields apply. [vatupdate.com]

3.3. Excluded or Exempt Transactions

• Out of scope: cross‑border outbound and inbound invoices (foreign counterparties); intra‑Community supplies and acquisitions; exports/imports. [vatupdate.com]
• Specific activity exclusions (carried over from Fiscalization 1.0): public transport tickets and tokens, highway tolls, utility bills measured by meters, in‑flight sales. [vatupdate.com]
• Contingency exclusion: paper invoices remain a fallback where the recipient is not registered in the AMS directory (issuer must still report data and account for the exception). [bizbox.hr]

---

4. Taxable Persons in Scope

4.1. Established Domestic Entities

• All taxpayers with seat, permanent residence or habitual residence in Croatia that are VAT‑registered must issue and receive e‑invoices from 1 January 2026 — corporations, sole traders, partnerships, freelance professions, agricultural producers. [tpa-group.hr]
• Non‑VAT entities, state bodies, local/regional self‑government units and budgetary users (in the Register of Budget Users) must be able to receive e‑invoices from 1 January 2026 and must issue e‑invoices from 1 January 2027. [finacro.hr]

4.2. Non‑Established Entities

• Foreign entities with a Croatian fixed establishment – Within scope when acting in their PE capacity for domestic supplies. [tpa-group.hr]
• Foreign entities VAT‑registered in Croatia without a fixed establishment – Not obliged to comply with Fiscalization 2.0 e‑invoicing for their Croatian supplies; explicitly confirmed in Marosa’s analysis of OG 11/26: “this change is also applicable for non‑established entities that are VAT registered in Croatia, although these taxpayers do not have to comply with Croatian e‑invoicing.” [marosavat.com]
• Foreign entities without any Croatian VAT registration – Out of scope. [marosavat.com]

4.3. Voluntary Participation

• Non‑VAT taxpayers and budgetary users could voluntarily onboard from 1 September 2025 (test phase) and from 1 January 2026 may continue to use MIKROeRAČUN for free. [porezna.gov.hr]

4.4. Sector‑Specific Rules

• Specific sector guidance has been issued for construction services interim/final invoices (27 November 2025) and healthcare and social welfare (Sector R). No general sectoral exemption exists; sector exclusions are limited to the activities listed in §3.3 above. [porezna-up…ava.gov.hr]

---

5. Implementation Timeline

5.1. Legislative History

• November 2023 – Derogation request to the European Commission. [marosavat.com]
• 24 April 2025 – Government adopts the draft Fiscalization Act. [finacro.hr]
• 6 June 2025 – Parliament adopts the Act. [narodne-novine.nn.hr]
• 11 June 2025 – Presidential promulgation. [narodne-novine.nn.hr]
• 13 June 2025 – Publication in Narodne novine 89/2025. [sovos.com]
• 1 September 2025 – Act enters into force. [pointer.hr]

5.2. Voluntary / Pilot Phase

• 1 September 2025 – 31 December 2025: voluntary testing environment open to all taxpayers and information intermediaries; no penalties; certificate registration possible. [e-invoice.app], [fonoa.com]
• By 31 December 2025: intermediary registration deadline; taxpayers must contract an intermediary (or self‑certify), implement compliant software, and register their receiving address in AMS. [fiscal-req…ements.com]

5.3. Mandatory Go‑Live Dates

• 1 January 2026 – Mandatory issuance and receipt of e‑invoices for all VAT‑registered, Croatian‑established taxpayers (B2B and B2G). Non‑VAT entities and public bodies must receive e‑invoices from this date. Mandatory B2C fiscalisation for all payment methods. [sovos.com]
• 1 January 2027 – Mandatory issuance of e‑invoices for non‑VAT taxpayers (sole traders outside VAT, lump‑sum payers, associations) and public bodies / budgetary users. [sovos.com], [vaic.hr]

5.4. Grace Periods & Transitional Provisions

• No formal penalty‑free grace period after 1 January 2026; advisor commentary confirms enforcement applies from day one. [dddinvoices.com]
• A six‑month preparation window (Sept 2025 – Jan 2026) was offered through the test environment. [tpa-group.hr]

5.5. Pre‑Mandate Milestones

• 1 September 2025: test environment opens; digital certificates from qualified Croatian trust service providers usable. [finacro.hr]
• October 2025: Tax Administration publishes the list of certified information intermediaries. [fiscal-req…ements.com]
• November 2025: example/procedure guide on advance payments and cancellations published. [docnova.ai]
• December 2025: MIKROeRAČUN onboarding deadline for users wishing to rely on the free Tax Administration solution. [porezna.gov.hr]

5.6. Known / Anticipated Postponements

• No postponements occurred. The Tax Administration’s January 2026 update confirms 304,726 registered issuers/recipients and 3,312,238 fiscalized e‑invoices already processed. [invoicedat…action.com]

---

6. How E‑Invoicing & E‑Reporting Really Work — The Operating Model

6.1. Operating Model

• Decentralised / Interoperability (5‑corner) Model + parallel CTC reporting (Hybrid). Invoice exchange occurs between trading partners via certified access points / information intermediaries, while both issuer and recipient send parallel fiscalisation messages (digitally signed XML) to the central Sustav za fiskalizaciju of the Porezna uprava. [dddinvoices.com] [forvismazars.com], [ecosio.com]
• The Tax Authority does not clear the invoice for legal validity in B2B (unlike Italy’s SdI); the e‑invoice is legally issued once exchanged. For B2C, however, the model is a true clearance model — invoice data must first be validated by ePorezna which returns a JIR / QR code that must appear on the receipt. [theinvoicinghub.com]

6.2. Step‑by‑Step Invoice Lifecycle

• Step 1 – Creation: ERP generates a UBL 2.1 e‑invoice compliant with EN 16931 and the HR‑FISK 2.0 CIUS, including OIB tax IDs, KPD 2025 product codes, supplier IBAN, payment terms. [e-invoice.app]
• Step 2 – Submission: Issuer sends the invoice via its access point (own or via certified intermediary) using Peppol‑style AS4 transport. [bizpain.org]
• Step 3 – Validation: Schema and business‑rule checks against EN 16931 and HR CIUS; rejected invoices return error codes for resubmission. [flick.network]
• Step 4 – Fiscalisation: Issuer’s software extracts the required dataset and submits a digitally signed XML fiscalisation message to the Sustav za fiskalizaciju at the time of issuance. [forvismazars.com]
• Step 5 – Delivery to Buyer: Routing via AMS lookup of the buyer’s metadata service; delivery via the recipient’s access point. [theinvoicinghub.com]
• Step 6 – Buyer fiscalisation: Recipient retrieves the invoice, then submits its own fiscalisation message within 5 working days of receipt, enabling cross‑checking by the Tax Administration. [e-invoice.app], [bizbox.hr]
• Step 7 – Archiving: Taxpayers archive the original XML for 11 years; the Tax Administration also retains fiscalisation data. [bizbox.hr]

6.3. Authentication & Access

• Qualified digital certificates issued by Croatian trust service providers (qualified TSPs) are required for signing fiscalisation messages. [finacro.hr]
• Access to FiskAplikacija (Tax Administration management application) and MIKROeRAČUN is via the NIAS national identification system and eOvlaštenja (e‑authorisations) — no separate digital certificate is needed for MIKROeRAČUN access itself. [porezna-up…ava.gov.hr]
• Third‑party authorisation (accountants, intermediaries) is managed in FiskAplikacija. [fiscal-req…ements.com]

6.4. Offline / Contingency Mode

• If technical issues prevent fiscalisation, the deadline for completing fiscalisation and reporting the incident is 5 working days. [bizbox.hr]
• Where the recipient has no AMS address, paper invoices are allowed as a fallback, but the issuer must still report the exception in the monthly e‑reporting (by the 20th). [bizbox.hr]

6.5. Buyer‑Side Workflow

• Buyer must accept the e‑invoice via an access point in the standardised format, fiscalise within 5 working days, and report any rejection in the monthly report (by the 20th of the following month). [bizbox.hr]
• Buyer acceptance is not a precondition for legal validity of the invoice (unlike Italian SdI clearance). [forvismazars.com]

6.6. QR Code / JIR Verification

• B2C: QR code and JIR are mandatory on the printed/PDF receipt. [grantthornton.hr]
• B2B/B2G: The e‑invoice itself does not carry JIR, ZKI or QR code; the fiscalisation runs as a separate channel. [grantthornton.hr]

---

7. Acceptable E‑Invoice Formats

7.1. Mandatory Format(s)

• UBL 2.1 XML compliant with EN 16931 plus the Croatian HR‑FISK 2.0 CIUS (Core Invoice Usage Specification). [e-invoice.app], [theinvoicinghub.com]
• The format covers headers, seller/buyer identification (OIB), line items with KPD codes, VAT breakdown, IBAN payment data and references for corrective invoices. [vatupdate.com]
• Unstructured PDF, Word, paper, image and e‑mailed PDFs are not legally valid for in‑scope domestic B2B/B2G transactions. [bizpain.org]

7.2. Relationship to International Standards

• HR‑FISK 2.0 CIUS is fully aligned with EN 16931 and Peppol BIS Billing 3.0. [invostaq.com]
• The B2G platform (Servis eRačun za državu) is connected to Peppol via FINA’s Access Point. [fina.hr]
• National extensions: KPD 2025 product codes (6 digits), OIB identifiers, additional fiscalisation fields outside the invoice itself. [vatupdate.com]

7.3. Voluntary / Legacy / Transitional Formats

• UN/CEFACT CII is referenced as a supported variant by some intermediaries; UBL remains the preferred Croatian implementation. [dddinvoices.com]
• Cross‑border invoices and B2C transactions may continue to use other formats (PDF, paper) — outside the mandate scope. [edicomgroup.com]
• No Factur‑X/ZUGFeRD hybrid is officially recognised under HR‑FISK 2.0.

7.4. Attachments

• Attachments are permitted within the EN 16931 envelope (AdditionalDocumentReference element) following Peppol BIS rules; attachments are supplementary and do not replace structured data. [invostaq.com]

---

8. Technical & Functional Requirements

8.1. E‑Invoice Specifications

• Mandatory fields (per Tax Administration guidance):
  • Invoice number, issue date, invoice type code, supply date, payment due date.
  • Seller/buyer name and OIB.
  • Line items: description, quantity, unit of measure, unit price, line discount, 6‑digit KPD 2025 code, VAT category and rate.
  • Tax summary: taxable base per rate, VAT per rate, totals net/gross.
  • Payment data: IBAN; optionally payment terms.
  • Reference to original invoice for corrections. [vatupdate.com], [flick.network]
• Conditional fields: delivery address, order/contract references, third‑party / fiscal representative data, exemption reason codes. [vatupdate.com]
• Validation rules: EN 16931 business rules + HR CIUS extensions; KPD code validation; OIB checksum; calculation alignment; coded value lists for VAT categories. [flick.network]

8.2. E‑Reporting Specifications

• Three parallel e‑reporting flows in addition to invoice fiscalisation:
  1. Payments received by the issuer (monthly, by the 20th of the following month).
  2. Undelivered invoices (where AMS lookup failed) by the issuer (monthly).
  3. Rejected invoices by the recipient (monthly). [community.sap.com], [bizbox.hr]
• Format: proprietary Tax Administration XML, digitally signed. [forvismazars.com]
• Real‑time for fiscalisation messages; T+5 for buyer fiscalisation; T+20 of following month for monthly e‑reporting. [dddinvoices.com]
• SAF‑T is not mandatory in Croatia.

8.3. Digital Signature & Integrity

• Qualified digital certificates (eIDAS‑compliant, issued by Croatian qualified trust service providers) are mandatory for signing fiscalisation messages and for access‑point communication. [bizbox.hr]
• The e‑invoice itself does not require a separate qualified electronic signature; integrity is provided by the signed exchange envelope. [mysupply.dk]

8.4. Real‑Time / Near‑Real‑Time Processing

• Issuer fiscalisation: real‑time at issuance.
• Buyer fiscalisation: T+5 working days.
• Monthly e‑reporting: by the 20th of the following month. [dddinvoices.com]
• Public service‑level performance targets have not been disclosed.

---

9. Correction of Errors

9.1. E‑Invoice Corrections

• Corrections must be made by issuing a corrective e‑invoice (credit or debit note) through the same channel. [vatupdate.com]
• The corrective document must reference the original invoice number and date and indicate the nature of the correction; the same XML structure applies and a new fiscalisation message is generated. [vatupdate.com]
• If the tax base does not change, the invoice number may be preserved when correcting limited data; otherwise a new corrective document is required. [bizbox.hr]
• Once received, corrected invoices must be fiscalised immediately by the recipient. [bizbox.hr]

9.2. E‑Reporting Corrections

• Corrections to the monthly e‑reporting (payments / undelivered / rejected) follow the same XML format; submission is via FiskAplikacija or intermediary. [community.sap.com]
• Late or incorrect reporting may trigger penalties under Articles of the Fiscalization Act; the General Tax Act (Opći porezni zakon) provides for voluntary disclosure mitigation. [vaic.hr]

---

10. Transmission & Workflow

10.1. Central Platform

• Sustav za fiskalizaciju of the Porezna uprava (Tax Administration) — central system for fiscalisation and e‑reporting messages. [narodne-novine.nn.hr]
• FiskAplikacija — Tax Administration management portal for taxpayers (status, authorisations, pre‑filled VAT preview). [narodne-novine.nn.hr]
• AMS (Adresar metapodatkovnih servisa) — Metadata Services Directory of e‑invoice receiving addresses, managed by the Ministry of Finance / Tax Administration. [narodne-novine.nn.hr]
• Servis eRačun za državu — legacy B2G central platform operated by FINA, also a certified intermediary under Fiscalization 2.0. [theinvoicinghub.com]

10.2. Transmission Channels

• Government API to the Sustav za fiskalizaciju (for fiscalisation messages).
• MIKROeRAČUN free Tax Administration web application (for non‑VAT taxpayers). [porezna-up…ava.gov.hr]
• Certified information intermediaries / access points (the main channel for VAT taxpayers). [fiscal-req…ements.com]
• Peppol access points (e.g., FINA), supporting cross‑border B2G use cases. [fina.hr]

10.3. Accredited Service Providers

• Use of certified information intermediaries is mandatory in practice unless the taxpayer self‑certifies its own ERP as an access point. [fiscal-req…ements.com]
• Certification requires demonstrating compliance with technical specifications, ISO/IEC 27001, statements on data protection and EU‑based operations, and successful testing through the official portal. [bizbox.hr]
• The public list of certified intermediaries is maintained on the Tax Administration portal. [fiscal-req…ements.com]

10.4. Interoperability

• HR‑FISK 2.0 CIUS is interoperable with Peppol BIS Billing 3.0, enabling cross‑border B2G exchange via FINA’s Peppol Access Point. [fina.hr]
• AMS supports interoperability between domestic intermediaries. [theinvoicinghub.com]

10.5. Deadlines & Timing

• Issuer fiscalisation: real‑time at issuance. [dddinvoices.com]
• Buyer fiscalisation: within 5 working days of receipt. [bizbox.hr]
• Monthly e‑reports (payments, undelivered, rejections): by the 20th of the following month. [bizbox.hr]
• VAT return / ESPL: last day of the following month (from 1 Jan 2026; previously the 20th). [marosavat.com]

---

11. Self‑Billing

• 11.1. Self‑billing remains permitted under the Croatian VAT Act and is in scope of Fiscalization 2.0 where the supplier is a Croatian VAT‑registered, established taxpayer. [porezna-up…ava.gov.hr]
• 11.2. Self‑billed invoices must follow the same e‑invoice exchange and fiscalisation workflow (UBL HR‑FISK 2.0). [forvismazars.com]
• 11.3. Authorisation: prior written agreement between the parties is required under VAT Act rules; intermediaries manage the technical authorisation in FiskAplikacija. [fiscal-req…ements.com]
• 11.4. Mandatory content: same as a regular e‑invoice plus the “self‑billed” indication. [vatupdate.com]
• 11.5. EN 16931 supports the InvoiceTypeCode value 389 – Self‑billed invoice, applied within HR‑FISK 2.0. [invostaq.com]
• 11.6. Where the supplier is a foreign taxpayer without an OIB, self‑billing is outside the domestic mandate’s scope. [marosavat.com]
• 11.7. Buyer‑issuer (i.e., self‑biller) must fiscalise the document at issuance; the supplier separately fiscalises as recipient within 5 working days. [bizbox.hr]

---

12. Triangulation & Special Scenarios

• 12.1. Triangulation: Only domestic invoice legs by Croatian VAT‑established intermediaries are subject to e‑invoicing; cross‑border legs continue under standard VAT rules. [vatupdate.com]
• 12.2. Chain transactions: Multi‑party chains follow the same logic; each domestic leg is e‑invoiced and fiscalised. [vatupdate.com]
• 12.3. Cross‑border reverse charge: Outbound reverse‑charge invoices to foreign customers are out of scope; inbound foreign supplier invoices remain handled in standard VAT reporting (no fiscalisation required). [vatupdate.com]
• 12.4. Zero‑rated / exempt: Exports, intra‑Community supplies and exempt supplies use EN 16931 exemption category codes and exemption reason fields (where the supply is in scope of fiscalisation, e.g., domestic exempt supplies). [vatupdate.com]
• 12.5. Local nuances:
  • VAT groups: not applicable in Croatia (Croatia does not operate full VAT grouping).
  • Fiscal representatives: foreign non‑established VAT registrants act via fiscal representative but are not in scope of the e‑invoice mandate. [marosavat.com]
  • Construction services: dedicated guidance issued 27 Nov 2025 on interim and final invoices. [porezna-up…ava.gov.hr]
  • Pass‑through items / re‑invoicing: addressed in Tax Administration guidance of 3 Oct 2025. [porezna-up…ava.gov.hr]

---

13. Archiving & Retention

13.1. Central Archiving

• The central system retains fiscalisation data, but this does not relieve taxpayers of their own archiving duty. [bizbox.hr]

13.2. Mandatory Format

• E‑invoices must be archived in their original XML format for the full retention period. [vaic.hr]

13.3. Retention Period

• 11 years for e‑invoices and the underlying data, per the Fiscalization Act and the Accounting Act (NN 85/2024) — Art. on retention of documents underlying entries in journal/general ledger and auxiliary books. [bizbox.hr], [finacro.hr]
• Payroll records: 6 years; analytical salary records: permanent; financial statements: permanent. [finacro.hr]

13.4. Storage Location

• Storage is permitted within the European Union (Article on Accounting Act). The taxpayer remains responsible for granting Croatian authorities online access on request. [finacro.hr]

13.5. Integrity, Authenticity, Readability

• Must be guaranteed throughout the retention period — typically via qualified electronic signatures/seals and audit trails of the access point provider; intermediaries must maintain ISO/IEC 27001 certification. [bizbox.hr]

13.6. Audit Accessibility

• Online access must be available to the Tax Administration on request; archived invoices must be retrievable and readable. [finacro.hr]

---

14. Penalties & Enforcement

14.1. Grace Period

• No formal post‑1‑January‑2026 grace period; preparation window was Sept–Dec 2025. [dddinvoices.com]

14.2. Penalties for Non‑Compliance

• Failure to issue an e‑invoice through the required channel.
• Late or missing fiscalisation by issuer or recipient.
• Incorrect/incomplete e‑invoices (wrong KPD codes, missing OIB).
• Late or incorrect monthly e‑reporting.
• Failure to register an AMS address.
• Archiving violations under the Accounting Act.
• The Fiscalization Act differentiates negligent errors from intentional non‑compliance through repeat‑offender escalation. [vaic.hr]

14.3. Penalty Amounts

• Legal entities: from EUR 2,650 to EUR 66,360 per offence; repeated violations may attract fines up to EUR 92,900. [vaic.hr]
• Higher‑tier fines reported by advisors run“into the hundreds of thousands of euros” for severe cases, including exclusion from public‑sector contracts. [bizpain.org]
• Accounting Act archiving violations: EUR 1,320 – EUR 13,270. [finacro.hr]

14.4. References

• Penal provisions are contained in the misdemeanour chapters of the Fiscalization Act (NN 89/2025) and the Accounting Act (NN 85/2024). [narodne-novine.nn.hr], [finacro.hr]

---

15. Pre‑Filled VAT Returns

• 15.1. Croatia is introducing pre‑filled VAT returns as part of Fiscalization 2.0. FiskAplikacija provides taxpayers with an“informatively pre‑populated VAT return” (“informativno ispunjena prijava PDV‑a”) for the relevant tax period. [narodne-novine.nn.hr]
• 15.2. Pre‑filled fields are derived from fiscalised e‑invoices (issued and received) and B2C fiscalisation data; the taxpayer must validate and complete the return before submission. Specific field‑level pre‑fill rules will be detailed in the forthcoming VAT Rulebook amendments. [narodne-novine.nn.hr]
• 15.3. N/A — pre‑filling is being implemented in parallel with the 2026 mandate. [narodne-novine.nn.hr]
• 15.4. Pre‑filling is fully dependent on Fiscalization 2.0 data quality and on the new T+last‑day filing deadline. [marosavat.com]
• 15.5. This anticipates ViDA’s expectation that DRR data feeds VAT compliance simplifications. [e-invoice.app]

---

16. Readiness for VAT in the Digital Age (ViDA)

16.1. Position vs ViDA Timeline

• ViDA adopted March 2025; Croatia’s domestic mandate (1 Jan 2026) is well ahead of the ViDA “Domestic Alignment” deadline of 1 January 2035 and uses the same EN 16931 backbone. [e-invoice.app]

16.2. Alignment with ViDA / EN 16931 / Peppol

• HR‑FISK 2.0 CIUS is built on EN 16931 and Peppol BIS 3.0, satisfying ViDA’s structured invoice requirement. [invostaq.com]
• The decentralised 5‑corner model is compatible with ViDA’s preferred decentralised CTC architecture. [dddinvoices.com]
• Gaps to monitor: ViDA cross‑border DRR will require transaction‑level reporting within 10 days of taxable event for intra‑EU B2B from 1 July 2030 — Croatia’s monthly cross‑border reporting will need adjustment. [e-invoice.app]

16.3. Cross‑Border Digital Reporting

• Croatia’s current model handles domestic only; cross‑border B2B reporting will be added when ViDA DRR comes into force (1 July 2030), feeding the EU’s Central VIES‑on‑demand database. [e-invoice.app]

16.4. Implications for Businesses

• Businesses building HR‑FISK 2.0 compliance are largely future‑proofing for ViDA, given EN 16931 alignment. [flick.network]
• Additional adjustments will be needed in 2030 for: stricter issuance deadlines, structured intra‑EU reporting and removal of recapitulative statements (ESPL). [e-invoice.app]
• Early adopters benefit from reduced compliance burden (abolished I‑RA/U‑RA/PDV‑F) and a streamlined VAT return cycle. [marosavat.com]

---

17. Impact on SMEs and Startups

• 17.1. Phased onboarding: SMEs in the VAT system go live on 1 January 2026; non‑VAT SMEs (most lump‑sum payers, freelancers, associations) onboard on 1 January 2027. [vaic.hr]
• 17.2. Government support & free tools:
  • MIKROeRAČUN – free Tax Administration application for non‑VAT taxpayers covering receipt (2026), with issuance to be added from 1 January 2027. [porezna.gov.hr]
  • FiskAplikacija for managing authorisations and viewing data. [narodne-novine.nn.hr]
  • Test environment and user manuals available since September 2025. [porezna.gov.hr]
• 17.3. Simplified regimes: B2C activity‑based exemptions (transport tickets, tolls, in‑flight sales, metered utilities) carry over from Fiscalization 1.0. [vatupdate.com]
• 17.4. Subsidies: The project is part of the National Recovery and Resilience Plan; no direct grant scheme to taxpayers has been published. [mysupply.dk]
• 17.5. Costs: ERP/PoS upgrades, qualified e‑certificate purchase, intermediary subscription fees (annual SaaS), staff training. [invostaq.com]
• 17.6. Benefits: abolition of I‑RA/U‑RA/PDV‑F, pre‑filled VAT returns, extended filing deadline (last day of following month), faster reconciliation. [marosavat.com]
• 17.7. Net effect: initial implementation burden offset by recurring simplification of VAT compliance. [marosavat.com]
• 17.8. Market impact: intermediary market consolidation; Peppol interoperability supports cross‑border trade. [invostaq.com]
• 17.9. Official readiness assessments: The European Commission’s eInvoicing country sheet for Croatia (updated August 2025) confirms a monitoring mechanism is in place. [ec.europa.eu]

---

18. Official References & Sources

18.1. Government Portals

• Porezna uprava (Tax Administration) – Fiskalizacija 2.0 page: https://porezna-uprava.gov.hr/hr/mikroeracun/8190. [porezna-up…ava.gov.hr]
• MIKROeRAČUN: https://mikroeracun.porezna-uprava.hr/. [mikroeracu…-uprava.hr]
• FINA – B2G eRačun and Peppol AP: https://www.fina.hr/eng/public-services/e-invoice/sending-einvoices-through-peppol-network. [fina.hr]
• ePorezna portal (entry point for FiskAplikacija): https://e-porezna.porezna-uprava.hr. [theinvoicinghub.com]

18.2. Legislative Texts

• Zakon o fiskalizaciji (NN 89/2025): https://narodne-novine.nn.hr/clanci/sluzbeni/2025_06_89_1233.html. [narodne-novine.nn.hr]
• Zakon o elektroničkom izdavanju računa u javnoj nabavi (NN 94/2018): see European Commission CEF page. [ec.europa.eu]
• Accounting Act (NN 85/2024) — archiving rules. [finacro.hr]
• OG 11/26 VAT amendments (Marosa summary). [marosavat.com]

18.3. Technical Specifications

• MIKROeRAČUN User Manual v.1.0 (1 Sept 2025): https://porezna.gov.hr/fiskalizacija/api/dokumenti/122. [porezna.gov.hr]
• “Fiskalizacija 2.0 – primjeri i način postupanja” (24 Nov 2025): https://porezna-uprava.gov.hr/UserDocsImages/Fiskalizacija/Letci/F2_primjeri_20251124.pdf. [docnova.ai]

18.4. Tax Authority Publications

• Tax Administration FAQs (issued through 2025–Feb 2026) on KPD, related services, advance payments, construction, healthcare, intercompany invoicing. [porezna-up…ava.gov.hr]
• January 2026 Fiscalization 2.0 update (304,726 issuers/recipients, 3.3 million fiscalised invoices). [invoicedat…action.com]

18.5. Advisor & Newsletter Sources

• Sovos (17 June 2025) – Officially published Fiscalization Law: https://sovos.com/regulatory-updates/vat/croatia-new-fiscalization-law-with-mandatory-e-invoicing-and-real-time-reporting-officially-published/. [sovos.com]
• Forvis Mazars Croatia – ViDA & E‑Invoicing Requirements: https://www.forvismazars.com/hr/en/insights/news/tax-news/croatia-vat-in-the-digital-age-vida. [forvismazars.com]
• Grant Thornton Croatia – Fiscalization 2.0 Key Changes (6 Nov 2025): https://www.grantthornton.hr/en/news/fiscalization-20-key-changes-and-obligations. [grantthornton.hr]
• TPA Group – Newsletter Fiscalization 2.0 (18 June 2025): https://www.tpa-group.hr/app/uploads/sites/5/2025/06/Newsletter-Fiscalization-2.0.pdf. [tpa-group.hr]
• EDICOM – Croatia B2B / B2C E‑Invoicing 2026: https://edicomgroup.com/blog/croatia-electronic-invoicing-b2b. [edicomgroup.com]
• ecosio Guide to Fiscalisation 2.0 (Dec 2025): https://ecosio.com/en/blog/e-invoicing-croatia-fiscalisation-2-0-e-reporting/. [ecosio.com]
• Fonoa – Certified Information Intermediary update: https://www.fonoa.com/resources/blog/croatia-fiscalization-2-0-compliance. [fonoa.com]
• Marosa – Croatia E‑invoicing Complete Guide: https://marosavat.com/vat-news/croatia-e-invoicing-mandate. [marosavat.com]
• Vatcalc – Croatia VAT updates 2026: https://www.vatcalc.com/croatia/croatia-vat-updates-2026/. [vatcalc.com]
• VATupdate.com – Briefing Document & Podcast (Dec 2025): https://www.vatupdate.com/2025/12/19/e-invoicing-in-croatia-a-briefing-document/. [vatupdate.com]
• VATupdate.com – Fiscalization & E‑Reporting Requirements (Jan 2026): https://www.vatupdate.com/2026/01/08/croatias-e%e2%80%91invoicing-fiscalization-e%e2%80%91reporting-requirements/. [vatupdate.com]
• The Invoicing Hub – Croatia profile: https://www.theinvoicinghub.com/einvoicing-compliance-croatia/. [theinvoicinghub.com]
• European Commission eInvoicing in Croatia (CEF): https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108879/eInvoicing+in+Croatia. [ec.europa.eu]

18.6. Link Quality

• All listed links were accessible at the time of writing (June 2026). The Fiscalization Rulebook (Pravilnik o fiskalizaciji e‑računa) remains under public consultation; consult Porezna uprava for the final published version. [forvismazars.com]

---

19. Summary & Key Takeaways

• 19.1. Scope: Mandatory domestic B2B and B2G e‑invoicing for all VAT‑registered, Croatian‑established taxpayers from 1 January 2026. Mandatory B2C fiscalisation for all payment methods. Cross‑border, exempt activity‑based supplies, and non‑established VAT registrants are excluded. [vatupdate.com], [marosavat.com]
• 19.2. Format: UBL 2.1 XML under HR‑FISK 2.0 CIUS based on EN 16931 / Peppol BIS 3.0. Paper/PDF invalid for in‑scope domestic transactions, allowed only as a fallback when the buyer has no AMS address. [e-invoice.app], [bizbox.hr]
• 19.3. Timeline: 1 Sep 2025 (Act in force, test environment) → 31 Dec 2025 (AMS registration) → 1 Jan 2026 (mandate live) → 1 Jan 2027 (non‑VAT + public bodies issuance) → 1 Jul 2030 (ViDA DRR) → 1 Jan 2035 (ViDA domestic alignment). [e-invoice.app]
• 19.4. Operating model: Decentralised 5‑corner Peppol‑style exchange via certified information intermediaries, with parallel real‑time fiscalisation to the Tax Administration by both issuer and buyer (issuer immediate, buyer T+5 working days). [dddinvoices.com]
• 19.5. Key obligations: Issue/receive e‑invoices via access point, fiscalise within deadlines, AMS registration, monthly e‑reporting of payments / undelivered / rejections by the 20th, 11‑year XML archiving, qualified digital certificates. [bizbox.hr]
• 19.6. Main risks: Fines from EUR 2,650 to EUR 92,900 for legal entities (potentially higher in severe cases), missed VAT deduction rights due to invalid format, business disruption from intermediary failures, exclusion from public contracts. [vaic.hr], [bizpain.org]
• 19.7. SME implications: Free MIKROeRAČUN application for non‑VAT taxpayers (issuance from 2027), abolition of I‑RA/U‑RA/PDV‑F forms, extended VAT filing deadline, pre‑filled VAT return; main costs are ERP/PoS upgrades and intermediary fees. [porezna.gov.hr], [marosavat.com]
• 19.8. ViDA readiness: Strong alignment via EN 16931 + Peppol; cross‑border DRR adjustments needed by July 2030. Croatia is ahead of ViDA’s domestic alignment deadline. [e-invoice.app]
• 19.9. Critical dates & next steps:
  • Now: Confirm AMS address is registered, contract a certified intermediary, ensure ERP outputs valid UBL HR‑FISK 2.0 (including 6‑digit KPD codes and OIB), implement 5‑day buyer fiscalisation workflow, train AP/AR teams on rejection notifications.
  • By Jan 2027: Onboard non‑VAT entities and public bodies to issuance.
  • By July 2030: Extend systems for ViDA cross‑border DRR; align with EU Central VIES.
  • Monitor: Forthcoming Pravilnik o fiskalizaciji e‑računa, VAT Rulebook amendments, evolution of pre‑filled VAT return scope. [forvismazars.com]