A Croatian eRačun is a structured e-invoice that follows the European standard EN 16931, a national core invoice usage specification (CIUS) and Croatian extensions. Under Fiskalizacija 2.0, every business in the VAT register must issue and receive eRačun for domestic B2B transactions from 1 January 2026, and invoice data is reported to the Tax Administration. Klarbon plans to open and check Croatian eRačun; this is not available yet.
What does a Croatian eRačun add to EN 16931?
| Addition | What it means |
|---|---|
| Specification identifier | urn:cen.eu:en16931:2017#compliant#urn:mfin.gov.hr:cius-2025:1.0#conformant#urn:mfin.gov.hr:ext-2025:1.0 |
| HR business terms and rules | fields and rules marked HR-BT and HR-BR, such as the operator label |
| KPD 2025 | a six-digit product classification code on every item |
| Extensions | Croatian VAT breakdowns and totals for fiscalisation, in an HR extension namespace |
| Syntax | UBL Invoice and CreditNote |
| Property | Value |
|---|---|
| Authority | Porezna uprava, the Croatian Tax Administration, Ministry of Finance |
| Applies | from 1 January 2026, domestic B2B; also covers B2G |
| Exchange | through an access point; addresses are published in a metadata directory (AMS) |
| Checking | the Tax Administration's validator, in use from 15 March 2026 |
The Ministry of Finance's specification sets out the CIUS, the extensions, the identifier and the UBL paths for every term (Ministry of Finance). The Tax Administration's eRačun page explains who must issue and receive, the KPD codes and the technical documents, including the validator and the AS4 access point profile (Porezna uprava). Its leaflet describes the steps to prepare, such as choosing an access point (Porezna uprava leaflet).
What does Klarbon do with Croatian eRačun?
Opening and checking Croatian eRačun against the national rules is planned, not available yet. Klarbon opens UBL invoices that follow EN 16931; see the invoice viewer. It does not fiscalise invoices or report to the Tax Administration.
Related
Frequently asked questions
What is Fiskalizacija 2.0?
Croatia's system, under the Fiscalization Act, in which invoices between businesses are exchanged as structured eRačun e-invoices and their data is reported to the Tax Administration. It applies from 1 January 2026.
Who has to issue and receive eRačun in 2026?
Every business in the VAT register must issue and receive eRačun for domestic B2B transactions from 1 January 2026. Businesses outside the VAT register must receive them and fiscalise the receipt, and can use the Tax Administration's free MIKROeRAČUN application.
What is the KPD code on a Croatian e-invoice?
Each item must carry a six-digit code from the Croatian classification of products by activity, KPD 2025. Changes to the KPD codes take effect on 1 January 2027.
Which format does a Croatian eRačun use?
A UBL invoice or credit note that follows EN 16931, the national CIUS and Croatian extensions. Its specification identifier names urn:mfin.gov.hr:cius-2025:1.0 and urn:mfin.gov.hr:ext-2025:1.0.