E-invoicing in Croatia
Croatia's Fiscalization 2.0 is the most comprehensive e-invoicing mandate in Europe: B2B and B2G e-invoicing plus real-time reporting to the tax authority, live since 1 January 2026 for all VAT-registered businesses. Invoices must conform to HR-CIUS (the Croatian CIUS built on EN 16931); UBL 2.1 with Peppol BIS 3.0 is the recommended serialization. Exchange runs through certified information intermediaries, Fina e-Račun or the Peppol network, and both the sender and the receiver report invoice data to the tax authority's FiskAplikacija in real time.
Next obligation: 1 January 2027
non-VAT-registered businesses, micro-enterprises and public bodies must issue e-invoices (phase 2 of Fiscalization 2.0).
…System: Peppol / FiskAplikacija · Formats: HR-CIUS (EN 16931, UBL 2.1), Peppol BIS 3.0 · All countries
Full timeline
all VAT-registered businesses must issue structured e-invoices for B2B and B2G (HR-CIUS).
all VAT-registered businesses must receive structured e-invoices for B2B and B2G.
non-VAT-registered businesses must be able to receive e-invoices.
all VAT-registered businesses must real-time fiscal reporting to FiskAplikacija on issuing (and within 5 business days on receiving).
non-VAT-registered businesses, micro-enterprises and public bodies must issue e-invoices (phase 2 of Fiscalization 2.0).
Formats accepted
HR-CIUS (EN 16931, UBL 2.1), Peppol BIS 3.0. All must conform to EN 16931.
Penalties
The Fiscalization Act carries fines for missed fiscalization and reporting; the tax authority stated that technical errors (e.g. wrong dates) do not trigger penalties or tax liability during the implementation period.
Make a compliant invoice
Questions about e-invoicing in Croatia
When does e-invoicing become mandatory in Croatia?
From 1 January 2027, all VAT-registered businesses must issue structured e-invoices for B2B and B2G (HR-CIUS) (from 1 January 2026); all VAT-registered businesses must receive structured e-invoices for B2B and B2G (from 1 January 2026); non-VAT-registered businesses must be able to receive e-invoices (from 1 January 2026); all VAT-registered businesses must real-time fiscal reporting to FiskAplikacija on issuing (and within 5 business days on receiving) (from 1 January 2026); non-VAT-registered businesses, micro-enterprises and public bodies must issue e-invoices (phase 2 of Fiscalization 2.0) (from 1 January 2027).
Which e-invoice format is required in Croatia?
Croatia requires HR-CIUS (EN 16931, UBL 2.1), Peppol BIS 3.0. All must conform to EN 16931.
What happens if a business in Croatia does not comply?
The Fiscalization Act carries fines for missed fiscalization and reporting; the tax authority stated that technical errors (e.g. wrong dates) do not trigger penalties or tax liability during the implementation period.
Source: porezna-uprava.gov.hr. Not legal advice.