Croatia
HRCroatia runs public-procurement e-invoicing through FINA’s central platform and, since 2026, requires domestic B2B e-invoices (eRačun) that are fiscalised in real time with the Tax Administration.
Guide reviewed .
Invoicing and electronic documents
Servis eRačun za državu (FINA)
The Financial Agency’s central platform for public-procurement e-invoices. Public contracting authorities must entrust e-invoice intermediation to FINA, and other intermediaries connect to it. FINA also runs a Peppol Access Point for cross-border exchange.
Structured e-invoices conforming to EN 16931-1:2017 · Official source: Narodne novine · Act on electronic invoicing in public procurement, NN 94/2018
Sustav za fiskalizaciju (fiscalisation system)
The Tax Administration’s central system. It receives fiscalisation messages from both the issuer and the recipient of each eRačun, plus e-reporting data, and cross-checks them. It does not carry the invoice itself.
Fiscalisation and eIzvještavanje messages defined by the Tax Administration · Official source: Narodne novine · Zakon o fiskalizaciji (Fiscalisation Act), NN 89/2025
AMS (Adresar metapodatkovnih servisa)
The address directory run by the Ministry of Finance and the Tax Administration. Issuers look up the recipient’s delivery address in it before sending an eRačun.
Directory of taxpayer identifiers and their metadata services · Official source: Narodne novine · Zakon o fiskalizaciji (Fiscalisation Act), NN 89/2025
Access points and information intermediaries
Domestic eRačun are exchanged between access points (pristupne točke). Businesses build their own or use an information intermediary that has passed the Tax Administration’s conformity tests and appears on its published list.
eRačun under EN 16931-1:2017 with the Tax Administration’s national specification and extensions · Official source: Porezna uprava · guide to Fiskalizacija 2.0
FiskAplikacija and MIKROeRAČUN
Free Tax Administration applications. FiskAplikacija shows fiscalised data, invoice statuses and an informative pre-filled VAT return. MIKROeRAČUN lets taxpayers outside the VAT system receive eRačun in 2026 and issue them from 2027.
Web applications accessed through ePorezna · Official source: Porezna uprava · guide to Fiskalizacija 2.0
Peppol
Used for cross-border exchange. FINA acts as a Peppol service provider for users of its e-invoicing service. The Fiscalisation Act does not mention Peppol; domestic B2B exchange follows the national access-point model.
Document types approved for the Peppol network; no status exchange or electronic signatures in cross-border traffic · Official source: FINA · terms of use for the e-Račun za državu web application, including Peppol exchange
Domestic B2B e-invoicing in Croatia is a national model, not a Peppol one. The supplier looks up the buyer in AMS and sends the eRačun from an access point. Both parties then fiscalise the invoice with the Tax Administration, and the supplier later reports the payment. To comply, a system must produce the national EN 16931 specification with KPD codes, send the fiscalisation messages and meet the e-reporting deadlines. Delivery alone is not enough. See the Fiscalisation Act.
Peppol matters mainly for foreign trade and public procurement. FINA’s service can exchange e-invoices with Peppol Access Points abroad. The Act covers taxpayers established in Croatia, so check separately how a foreign supplier with a Croatian VAT number is treated before choosing a channel.
Legal guide
B2G · public procurement invoices
MandatoryContracting authorities have had to receive, process and pay EN 16931 e-invoices since 1 December 2018. Suppliers have had to issue them since 1 July 2019. The act also covers contracts below the EU thresholds. The European Commission lists UBL 2.1 and CII as the accepted syntaxes.
Official source: European Commission · eInvoicing in CroatiaB2B · domestic business invoices
Mandatory from 1 January 2026, phasedVAT-registered taxpayers established in Croatia must issue and receive eRačun for domestic transactions. Income or profit taxpayers outside the VAT system, and non-VAT public bodies, must receive eRačun from 1 January 2026 and issue them from 1 January 2027. A PDF or an email attachment is not an eRačun. Transactions paid in cash or by card for which a fiscal receipt was issued are excluded.
Official source: Narodne novine · Zakon o fiskalizaciji (Fiscalisation Act), NN 89/2025Fiscalisation of eRačun
Mandatory with the B2B obligationThe issuer’s and the recipient’s systems each send a fiscalisation data set to the Tax Administration, which cross-checks them in real time. Goods and services on the eRačun must be classified with KPD product codes. Businesses must notify the Tax Administration of their chosen access point.
Official source: Porezna uprava · guide to Fiskalizacija 2.0E-reporting (eIzvještavanje)
Mandatory with the B2B obligationIssuers report payment of eRačun by the 20th of the following month. Recipients report rejected eRačun by the same deadline. Issuers also report supplies to businesses for which an eRačun could not be issued.
Official source: Narodne novine · Zakon o fiskalizaciji (Fiscalisation Act), NN 89/2025Fiscal receipts
MandatoryReceipts issued to final consumers remain subject to fiscalisation. The Fiscalisation Act of 2025 covers them alongside eRačun and replaced the earlier act on fiscalisation of cash transactions.
Official source: Narodne novine · Zakon o fiskalizaciji (Fiscalisation Act), NN 89/2025
Timeline
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Public buyers must receive e-invoices
Contracting authorities must receive and process EN 16931 e-invoices (historical).
Official source: Narodne novine · Act on electronic invoicing in public procurement, NN 94/2018 -
Suppliers must e-invoice public buyers
Issuers in public procurement must send e-invoices only (historical).
Official source: Narodne novine · Act on electronic invoicing in public procurement, NN 94/2018 -
Fiscalisation Act enters into force
Zakon o fiskalizaciji (Narodne novine 89/2025) takes effect; its eRačun and e-reporting provisions apply from 2026.
Official source: Narodne novine · Zakon o fiskalizaciji (Fiscalisation Act), NN 89/2025 -
Fiskalizacija 2.0, first phase
VAT-registered taxpayers issue and receive eRačun; taxpayers outside the VAT system receive them; fiscalisation and e-reporting start.
Official source: Porezna uprava · guide to Fiskalizacija 2.0 - Upcoming at review
Fiskalizacija 2.0, second phase
Upcoming. Taxpayers that only received eRačun in 2026 start issuing them, including through MIKROeRAČUN.
Official source: Porezna uprava · guide to Fiskalizacija 2.0
Peppol in Croatia
- Directory participants
- 84
- Document families
- 8
Peppol Authority: OpenPeppol.
1 certified service provider based in Croatia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 72 participants
- 71 participants
- ApplicationResponse21 participants
- CrossIndustryInvoice10 participants
- 5 participants
- 5 participants
- 5 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.