Croatia e-Invoicing Mandate 2027
Decentralised model · Fiskalizacija 2.0 (eRačun + real-time fiscalisation)
E-invoicing is mandatory in Croatia: VAT-registered businesses established in Croatia must issue, receive and fiscalise structured domestic B2B and B2G e-invoices from 1 January 2026 under the Fiscalisation Act, the Fiskalizacija 2.0 reform. Invoices move through certified information intermediaries on Peppol infrastructure while invoice data is reported to the Tax Administration in real time. Non-VAT-registered issuers join on 1 January 2027.
| Status | Phased |
|---|---|
| Legal basis | Fiscalisation Act (Zakon o fiskalizaciji), Official Gazette NN 89/2025, published on 13 June 2025 and in force from 1 September 2025, with implementing rulebooks and technical specifications issued by the Croatian Tax Administration. Domestic mandates no longer require a derogation following Directive (EU) 2025/516 (VAT in the Digital Age). |
| Phase-in | 6 phases, 2019 to 2027 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Voluntary |
| Format | UBL 2.1 XML, UN/CEFACT CII XML · EN 16931 with the Croatian core invoice usage specification (HR CIUS) and Peppol BIS Billing 3.0 |
| Platform | Certified information intermediaries and Peppol access points, with fiscalisation messages to the Tax Administration · Decentralised exchange with continuous transaction control reporting |
| Penalties | Failure to issue an e-invoice or breaches of the core fiscalisation duties: EUR 3,980 to EUR 66,360 for legal entities, EUR 3,980 to EUR 39,810 for sole traders and EUR 660 to EUR 6,630 for the responsible person (Fiscalisation Act, Article 71); other fiscalisation breaches carry EUR 2,650 to EUR 66,360 (Article 72). |
Phase-in timeline
2019 to 2027- 2019Require suppliers to issue e-invoices in public procurementall public procurement contracts
- 2025Bring the Fiscalisation Act (NN 89/2025) into force and open the test environmentvoluntary testing
- 2026Require VAT-registered taxpayers to issue, receive and fiscalise e-invoicesVAT-registered taxpayers established in Croatia
- 2026Require non-VAT-registered taxpayers to receive and report inbound e-invoicessmall businesses, freelancers and certain public bodies
- 2026Extend fiscalisation to all consumer invoices regardless of payment methodincluding bank transfer paymentsToday
- 2027Require non-VAT-registered taxpayers to issue and fiscalise e-invoicessmall businesses, freelancers and certain public bodies
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C voluntary
- Non-residents: out of scope
- UBL 2.1 XML
- UN/CEFACT CII XML
- EN 16931 with the Croatian core invoice usage specification (HR CIUS) and Peppol BIS Billing 3.0
- Certified information intermediaries and Peppol access points, with fiscalisation messages to the Tax Administration
- Real-time clearance
- 6 years
- Digital signature: not-required
- Storage: Any (with access)
- Failure to issue an e-invoice or breaches of the core fiscalisation duties: EUR 3,980 to EUR 66,360 for legal entities, EUR 3,980 to EUR 39,810 for sole traders and EUR 660 to EUR 6,630 for the responsible person (Fiscalisation Act, Article 71); other fiscalisation breaches carry EUR 2,650 to EUR 66,360 (Article 72).
- Failure to report invoice data and breaches of record-keeping or retention rules: EUR 1,320 to EUR 26,540 for legal entities and EUR 260 to EUR 2,650 for the responsible person, with higher ranges for repeat offences (Article 73).
- Producers or maintainers of software that enables fiscalisation to be avoided face fines of EUR 3,980 to EUR 66,360, and the Tax Administration can temporarily close business premises by sealing for up to eight days where invoices are not being fiscalised (Articles 66 and 71).
Full technical breakdown: Croatia guide on e-Invoice.app
Is e-invoicing mandatory in Croatia?
Partly. The mandate is being phased in. E-invoicing in Croatia is mandatory for B2G, B2B transactions (voluntary for B2C). Croatia operates a decentralised model via Certified information intermediaries and Peppol access points, with fiscalisation messages to the Tax Administration. Non-resident businesses are outside the scope of the mandate.
What are the Croatia e-invoicing deadlines?
The next Croatia e-invoicing deadline is 1 January 2027: Require non-VAT-registered taxpayers to issue and fiscalise e-invoices (small businesses, freelancers and certain public bodies).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | Require suppliers to issue e-invoices in public procurement | all public procurement contracts | |
B2B B2G | Bring the Fiscalisation Act (NN 89/2025) into force and open the test environment | voluntary testing | |
B2B B2G | Require VAT-registered taxpayers to issue, receive and fiscalise e-invoices | VAT-registered taxpayers established in Croatia | |
B2B | Require non-VAT-registered taxpayers to receive and report inbound e-invoices | small businesses, freelancers and certain public bodies | |
B2C | Extend fiscalisation to all consumer invoices regardless of payment method | including bank transfer payments | |
Upcoming | B2B | Require non-VAT-registered taxpayers to issue and fiscalise e-invoices | small businesses, freelancers and certain public bodies |
What format and platform does Croatia require?
Croatia requires e-invoices in UBL 2.1 XML or UN/CEFACT CII XML (EN 16931 with the Croatian core invoice usage specification (HR CIUS) and Peppol BIS Billing 3.0), exchanged via Certified information intermediaries and Peppol access points, with fiscalisation messages to the Tax Administration on a real-time basis. Invoices must be retained for 6 years. For format specifications and implementation detail, see the full Croatia technical guide on e-Invoice.app.
What are the penalties in Croatia?
- Failure to issue an e-invoice or breaches of the core fiscalisation duties: EUR 3,980 to EUR 66,360 for legal entities, EUR 3,980 to EUR 39,810 for sole traders and EUR 660 to EUR 6,630 for the responsible person (Fiscalisation Act, Article 71); other fiscalisation breaches carry EUR 2,650 to EUR 66,360 (Article 72).
- Failure to report invoice data and breaches of record-keeping or retention rules: EUR 1,320 to EUR 26,540 for legal entities and EUR 260 to EUR 2,650 for the responsible person, with higher ranges for repeat offences (Article 73).
- Producers or maintainers of software that enables fiscalisation to be avoided face fines of EUR 3,980 to EUR 66,360, and the Tax Administration can temporarily close business premises by sealing for up to eight days where invoices are not being fiscalised (Articles 66 and 71).
What changed recently?
- Fiskalizacija 2.0 went live: VAT-registered established taxpayers began issuing, receiving and fiscalising structured B2B and B2G e-invoices, and all consumer invoices became subject to fiscalisation regardless of payment method, with the Tax Administration recording more than 2.5 million e-invoices in the first two weeks.
- The new Fiscalisation Act (NN 89/2025) entered into force and the Tax Administration opened its test environment and e-invoice validator ahead of the January 2026 mandate.
Need the full Croatia compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Croatia country guide on our partner site e-Invoice.app.
Croatia e-invoicing guide on e-Invoice.appCroatia e-invoicing: frequently asked questions
Do invoices to consumers have to be e-invoices in Croatia?
No. B2C e-invoicing is optional, but fiscalisation of the consumer invoice is compulsory, and since 1 January 2026 it applies regardless of how the customer pays, including bank transfers. In practice most retail invoices are still issued on paper or in PDF from a cash register while the invoice data is reported to the Tax Administration in real time.
Are foreign companies with a Croatian VAT number in scope?
The Fiskalizacija 2.0 obligations attach to taxpayers established in Croatia, so a business that holds only a Croatian VAT registration without a seat or fixed establishment is generally outside the issuing and fiscalisation obligation. Cross-border invoices are also outside the domestic mandate and may still be issued on paper or in another agreed format.
How do information intermediaries and free government tools work in Croatia?
Most businesses exchange e-invoices through an information intermediary authorised by the Tax Administration, which handles transmission, fiscalisation messages and archiving, while FINA's servis eRačun za državu remains the channel for invoices to the public sector and connects to the Peppol network. E-invoices must be kept in their original form for six years from the end of the year of issue under Article 35 of the Fiscalisation Act, and the Tax Administration retains fiscalisation data for eleven years. The state also provides MIKROeRAČUN, a free application aimed at small, non-VAT-registered issuers. The intermediary selection, onboarding and fiscalisation message detail is covered in the detailed Croatia guide on e-Invoice.app.
More detailed questions? See the full Croatia guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Zakon o fiskalizaciji, NN 89/2025 (Narodne novine)
- Rokovi čuvanja eRačuna i B2G transakcije (mišljenje) (Porezna uprava)
- Fiskalizacija eRačuna (Porezna uprava)
- eInvoicing in Croatia (European Commission)
- Dva tjedna od uvođenja novog sustava fiskalizacije (Dnevnik.hr)
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