Croatia requires structured e-invoices between businesses. Under the Fiscalisation Act, since 1 January 2026 every VAT-registered taxpayer must issue, receive and fiscalise e-invoices for domestic B2B transactions; taxpayers outside the VAT system must receive them now and issue them from 1 January 2027. Suppliers to public bodies have sent e-invoices since 1 July 2019.
This page summarises the Croatian Tax Administration (Porezna uprava) and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your porezni savjetnik can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue e-invoices to public bodies | All suppliers to public bodies, including below EU thresholds | 1 July 2019 | Servis eRačun za državu (FINA), also on Peppol | in force | European Commission |
| Issue, receive and fiscalise domestic B2B e-invoices | Taxpayers registered for VAT | 1 January 2026 | own software or an information intermediary | in force | Porezna uprava |
| Receive and fiscalise receipt of e-invoices | Taxpayers not registered for VAT | 1 January 2026 | as above | in force | Porezna uprava |
| Issue and fiscalise e-invoices | Taxpayers not registered for VAT | 1 January 2027 | as above | enacted | Porezna uprava |
The Commission's summary describes the 2026 phase as covering large VAT-registered businesses, while its own legislation section and the Tax Administration say all VAT-registered taxpayers. This page follows the Tax Administration. There is no B2C obligation (European Commission).
How does it work in practice?
The Tax Administration lists the steps (Porezna uprava, in Croatian):
- Link every good and service you sell to its six-digit code in the product classification KPD 2025. An amended KPD 2025 applies from 1 January 2027.
- Choose your own software or an information intermediary from the Tax Administration's list, and check that it can issue, receive and fiscalise e-invoices.
- In FiskAplikacija, confirm the address where you receive e-invoices and authorise your intermediary.
- Start exchanging e-invoices.
Taxpayers not registered for VAT can meet all their legal obligations with the Tax Administration's free MIKROeRAČUN application (Porezna uprava, in Croatian).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Croatian CIUS in UBL 2.1 | B2G and B2B e-invoices | the most common syntax; national rules on top of EN 16931 |
| Croatian CIUS in CII | B2G and B2B e-invoices | also accepted by the national platform |
| Peppol BIS Billing 3.0 | cross-border invoices to public bodies | through the platform's Peppol connection |
What can Klarbon do with Croatian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL or CII invoice | open an e-invoice, free | |
| Check a file against EN 16931 | check an e-invoice | not the Croatian CIUS rules |
Klarbon is not an information intermediary. It does not send, receive or fiscalise invoices, and it does not assign KPD codes.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Croatia | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Croatia | B2B | Send | In law | Domestic in-scope VAT-registered taxpayers. | Official source |
| Croatia | B2B | Receive | In law | In-scope VAT and non-VAT taxpayers. | Official source |
| Croatia | B2B | Send | In law | In-scope non-VAT taxpayers newly covered by issuing and fiscalisation rules. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Croatia?
Yes. Under the Fiscalisation Act, since 1 January 2026 all VAT-registered taxpayers must exchange and fiscalise e-invoices for domestic B2B transactions. Taxpayers outside the VAT system must receive e-invoices, and from 1 January 2027 they must issue them too.
What is Fiskalizacija 2.0?
It is Croatia's reform under the Fiscalisation Act that extends fiscalisation from cash receipts to e-invoices. Each e-invoice issued and received is reported to the Tax Administration, and invoice lines carry a six-digit KPD 2025 product classification code.
How do I send e-invoices in Croatia?
Through your own software or an information intermediary listed by the Tax Administration. You confirm your receiving address and authorise your intermediary in FiskAplikacija. Taxpayers not registered for VAT can use the Tax Administration's free MIKROeRAČUN application for all their legal obligations.
Do suppliers to Croatian public bodies need to send e-invoices?
Yes. Since 1 July 2019, all suppliers to public bodies must issue EN 16931 e-invoices through the national platform Servis eRačun za državu, run by the Financial Agency (FINA).