Covered 
Croatia
eRačun
E-invoicing
B2G
Mandatory- Format
- UBL 2.1, CII (HR CIUS)
- Infrastructure
- Peppol, FINA e-Račun
- Model
- Peppol
- Scope and deadline
- January 2027 for non-VAT-registered businesses and public bodies
B2B
Mandatory- Format
- UBL 2.1, CII (HR CIUS)
- Infrastructure
- CIS, Croatia 4-corner network
- Model
- DCTCE (Hybrid)
- Scope and deadline
- Mandatory for VAT-registered businesses since 1 January 2026; January 2027 for the rest
B2C
Mandatory- Format
- Receipt fiscalization (JIR, ZKI, QR)
E-reporting
Periodic reporting
Mandatory- Format
- CIS report
- Scope and deadline
- Payments and rejections by the 20th of the following month; received invoices within 5 working days
More info
Country details
- Tax authority
- Porezna uprava
- Archiving period
- 6 years
- E-signature
- Required
- Regulation
-
- Zakon o fiskalizaciji · Croatian Fiscalization Act
1 SEPT 2025
Fiscalization Act enters into force
Croatia's new Fiscalization Act takes effect, establishing the Fiscalization 2.0 / eRačun regime.
1 JAN 2026
Mandatory for VAT-registered businesses
E-invoicing and real-time reporting became mandatory for VAT-registered businesses.
NOW
E-invoicing and reporting systems enforced to date
Fiscalization 2.0 (eRačun) is in force for VAT-registered businesses, with invoices exchanged over Croatia's four-corner network and reported to CIS.
1 JAN 2027
Extended to remaining businesses
The obligation extends to non-VAT-registered businesses and public bodies.
≈ 1 JUL 2030
VAT in the Digital Age (ViDA)
EU-wide digital reporting requirements are expected to apply.