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🇭🇷 Croatia - E-Invoicing Specifications (Fiscalization 2.0)

Status: 🟢 Mandatory | Active since January 1, 2026 Authority: Tax Administration (Porezna uprava) Platform: Central Information System (CIS) / e-Račun

1. Context & Overview

Croatia implemented mandatory e-invoicing under the "Fiscalization 2.0" reform. The law was passed in mid-2025 with one of the shortest implementation timelines in Europe - just 6 months. The mandate covers B2B, B2C, and B2G transactions.

DateScopeObligation
January 1, 2026B2G + Large enterprisesMandatory e-invoicing
January 1, 2027All businessesFull mandatory e-invoicing

2. Technical Workflow

flowchart TD
    S["Supplier/Invoicerr"] -->|1. Send e-invoice XML| CIS[Croatia CIS Platform]
    CIS -->|2. Validate & Sign| CIS
    CIS -->|3. Deliver to Buyer| C[Client]
    CIS -.->|4. Status Update| S

    subgraph "Real-time Reporting"
    S -.->|Transaction Data| CIS
    end

Key Components

  1. CIS (Central Information System) - Government platform for e-invoice validation and delivery
  2. e-Račun Portal - Web interface for invoice management
  3. Fiscalization 2.0 - Real-time transaction reporting

3. Data Standards & Formats

Format Requirements

  • EN 16931 standard compliant XML
  • UBL 2.1 syntax
  • National XML schema (e-Račun format)

Mandatory Fields

  • Supplier and buyer OIB (Croatian tax ID)
  • Invoice number (sequential)
  • Date and time of issue
  • Description of goods/services
  • VAT rates and amounts
  • Total amounts

4. Implementation Timeline

PhaseDateScope
Phase 1January 1, 2026B2G + Large enterprises (over 40M HRK revenue)
Phase 2January 1, 2027All businesses

Technical Issues

The launch faced challenges with complex invoices (10+ line items) and data access issues in early January 2026.

5. Business Model

  • Clearance Model: All invoices must be validated by CIS before delivery
  • Real-time reporting: Transaction data must be transmitted to tax authority
  • QR Code: Each invoice receives a unique QR code for validation

6. Implementation Checklist

  • Register with CIS/e-Račun portal
  • Implement EN 16931 XML format generation
  • Set up API connection to CIS
  • Configure digital signature (if required)
  • Update invoice workflows for real-time submission
  • Test with sandbox environment
  • Train staff on new processes

7. Resources