Croatia - e-invoicing mandate
B2B mandatory since 1 January 2026 (Fiskalizacija 2.0)
Croatia's Fiskalizacija 2.0 made B2B e-invoicing compulsory on 1 January 2026: VAT-registered taxable persons must both issue and receive electronic invoices, while non-VAT persons must at least receive them — and must start issuing from 1 January 2027. The invoice is fiscalised in real time, and must be reported within 5 working days of receipt. Invoices follow the CIUS HR specification of EN 16931 and travel over AS4 access points.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2026-01-01B2BVAT-registered taxable persons issue and receive; non-VAT persons must receive
- 2027-01-01B2BNon-VAT persons that only received in 2026 begin to issue
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Access points (AS4) / FINA / MIKROeRAČUN
National specification
CIUS HR
Legal basis
Zakon o fiskalizaciji (Narodne novine br. 89/25)
Official sources
- porezna-uprava.gov.hr — Phase 1 01/01/2026 (VAT persons issue+receive; non-VAT receive), Phase 2 01/01/2027 (non-VAT issue); real-time e-reporting
- porezna-uprava.gov.hr — Legal basis Zakon o fiskalizaciji (NN 89/25); EN 16931 + Croatian CIUS, UBL/AS4
Last verified: 2026-07-12
Fiskalizacija 2.0 is in force since 1 January 2026: VAT-registered taxable persons issue and receive eRačun, with real-time fiscalisation baked into the flow.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Croatia?
Status in Croatia: B2B mandatory since 1 January 2026 (Fiskalizacija 2.0). Croatia's Fiskalizacija 2.0 made B2B e-invoicing compulsory on 1 January 2026: VAT-registered taxable persons must both issue and receive electronic invoices, while non-VAT persons must at least receive them — and must start issuing from 1 January 2027. The invoice is fiscalised in real time, and must be reported within 5 working days of receipt. Invoices follow the CIUS HR specification of EN 16931 and travel over AS4 access points.
Which e-invoice formats are accepted in Croatia?
The accepted formats in Croatia are: EN 16931, UBL, CIUS HR. They are exchanged over Access points (AS4) / FINA / MIKROeRAČUN. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Croatia?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Croatia without transmitting anything.