# Croatia — eRačun & HR-FISK

# Croatia — eRačun and Fiscalization (Fiskalizacija)

**Last Updated:** 2026-02-20
**Confidence Level:** HIGH (Croatia is EU member with well-documented regulations)

## Overview

Croatia, as an EU member state, implements a comprehensive e-invoicing and fiscalization system. **Two parallel systems operate as of January 1, 2026:**
1. **Fiscalization 1.0** — B2C (end consumer) transactions with real-time cash register fiscalization
2. **Fiscalization 2.0** — B2B and B2G electronic invoicing with mandatory use of the eRačun platform

---

## Croatia Dual Fiscalization System

```mermaid
graph TD
    HR["Republika Hrvatska<br/>EU Member State<br/>VAT: PDV<br/>Currency: EUR (since 2023)"]

    HR --> FISC1["Fiskalizacija 1.0<br/>B2C transakcije<br/>Već na snazi (postojeći zahtjev)"]
    HR --> FISC2["Fiskalizacija 2.0<br/>B2B transakcije<br/>Obavezno od 01.01.2026"]

    FISC1 --> F1_REQ["Zahtjevi:<br/>Certificirani fiskalni uređaji<br/>Real-time veza s Poreznom upravom<br/>JIR (Jedinstveni identifikator računa)<br/>Odmah"]

    FISC2 --> F2_VAT["PDV Obveznici:<br/>Obavezno izdavati i primati<br/>e-račune od 01.01.2026<br/>Real-time reporting na eRačun"]
    FISC2 --> F2_NOVAT["Ne-PDV Obveznici:<br/>Primati e-račune od 01.01.2026<br/>Izdavati e-račune od 01.01.2027"]

    FISC2 --> FINA["FINA (Financijska agencija)<br/>Operator eRačun platforme<br/>Centralni hub za B2G i B2B<br/>www.fina.hr"]

    FISC2 --> B2G["B2G (Servis eRačun za državu)<br/>Obavezno od 01.07.2019<br/>UBL 2.1 (preporučeno)<br/>ili CII format"]

    style HR fill:#e74c3c,color:#fff
    style FISC1 fill:#fd7e14,color:#fff
    style FISC2 fill:#dc3545,color:#fff
    style FINA fill:#0d6efd,color:#fff
    style B2G fill:#198754,color:#fff
    style F2_VAT fill:#dc3545,color:#fff
    style F2_NOVAT fill:#ffc107,stroke:#e0a800
```

## 1. VAT/PDV Rate and Rules **[HIGH]**

### Rate Structure (2026)
- **Standard Rate:** 25% **[HIGH]** — one of the highest in the EU
- **First Reduced Rate:** 13% **[HIGH]** — applies to:
  - Food products
  - Accommodation services
  - Utilities
- **Second Reduced Rate:** 5% **[HIGH]** — applies to:
  - Books
  - Medicines
  - Daily newspapers
- **Zero Rate (0%):** **[HIGH]** — applies to:
  - Intra-EU passenger transport
  - International passenger transport (excluding rail and road)

**NOTE:** Croatia does NOT use a super-reduced rate below 5% as of 2026.

### Filing Requirements **[MEDIUM]**
- **Monthly VAT filing:** Standard for most taxpayers **[MEDIUM]**
- **Annual tax return:** Required **[MEDIUM]**

### Tax Authority
- **Porezna uprava** (Tax Administration) — Croatian Tax Authority **[HIGH]**
- VAT compliance monitored through eRačun platform and Fiscalization 2.0 system

---

## Croatia PDV Rate Structure

```mermaid
graph TD
    PDV_HR["PDV (VAT) — Hrvatska<br/>Porezna uprava"]

    PDV_HR --> STD["Osnovna stopa<br/>25%<br/>Jedna od najviših u EU<br/>Opća primjena"]
    PDV_HR --> RED1["Smanjena stopa 1<br/>13%<br/>Hrana<br/>Smještaj (hoteli)<br/>Komunalije"]
    PDV_HR --> RED2["Smanjena stopa 2<br/>5%<br/>Knjige<br/>Lijekovi<br/>Dnevne novine"]
    PDV_HR --> ZERO["Nulta stopa<br/>0%<br/>Intra-EU putnički prevoz<br/>Međunarodni prevoz"]

    PDV_HR --> CIT["Porez na dobit"]
    CIT --> CIT_SMALL["10%<br/>Prihodi &lt; 1M EUR<br/>Malo poduzetništvo"]
    CIT --> CIT_LARGE["18%<br/>Prihodi &ge; 1M EUR<br/>Veliko poduzetništvo"]

    PDV_HR --> REG["Prag PDV registracije<br/>60.000 EUR<br/>(EU 2025 usklađeno)"]

    style PDV_HR fill:#e74c3c,color:#fff
    style STD fill:#dc3545,color:#fff
    style RED1 fill:#fd7e14,color:#fff
    style RED2 fill:#ffc107,stroke:#e0a800
    style ZERO fill:#198754,color:#fff
    style CIT fill:#0d6efd,color:#fff
```

## 2. Electronic Invoicing — Dual System **[HIGH]**

### A. B2G (Business-to-Government) — Mandatory Since July 1, 2019 **[HIGH]**

#### Legal Basis
- **Law:** Act on eInvoicing in Public Procurement (OJ 94/2018) **[HIGH]**
- **EU Directive:** Transposes Directive 2014/55/EU **[HIGH]**
- **Mandatory since:** July 1, 2019 **[HIGH]**

#### Technical Requirements **[HIGH]**
- **Platform:** Servis eRačun za državu (eRačun Service for the State) **[HIGH]**
- **Format:** Must comply with European Standard EN 16931 **[HIGH]**
- **Supported syntaxes:**
  - **UBL 2.1** (OASIS Universal Business Language) — recommended **[HIGH]**
  - **CII** (Cross-Industry Invoice) **[HIGH]**

#### Scope **[HIGH]**
- All suppliers to public sector entities must issue structured e-invoices
- Extended beyond EU requirements to include:
  - Procurement below EU thresholds (goods/services < €26,540, works < €66,360)
  - Direct award procedures (purchase orders)
- **Paper or non-compliant digital invoices are NOT accepted** since July 1, 2019 **[HIGH]**

### B. B2B (Business-to-Business) — Mandatory Since January 1, 2026 **[HIGH]**

#### Legal Basis
- **Law:** New Fiscalization Act 2026 (Fiscalization 2.0) **[HIGH]**
- **Effective Date:** January 1, 2026 **[HIGH]**

#### Mandatory Requirements **[HIGH]**
- All VAT-registered taxpayers MUST issue and receive structured e-invoices for domestic B2B transactions
- Real-time reporting to tax authorities through national platform
- **Non-VAT registered taxpayers:**
  - MUST receive electronic invoices from January 1, 2026 **[HIGH]**
  - MUST issue and fiscalize e-invoices from January 1, 2027 **[HIGH]**

#### Technical Format **[HIGH]**
- **Standard:** EN 16931 compliance mandatory **[HIGH]**
- **Format:** UBL 2.1 or CII **[HIGH]**
- **Platform:** National eRačun monitoring system **[HIGH]**

#### Real-Time Reporting **[HIGH]**
- All B2B e-invoices must be transmitted to Croatian Tax Authorities in real time
- Centralized monitoring via eRačun platform (operated by FINA)

---

## eRačun B2B Flow — Fiscalization 2.0

```mermaid
sequenceDiagram
    participant BILKO as Bilko
    participant CA as Certifikat<br/>(Croatian CA)
    participant ERACUN as eRačun platforma<br/>(FINA)
    participant BUYER as Kupac<br/>(B2B primatelj)
    participant POREZNA as Porezna uprava<br/>(Tax Authority)

    Note over BILKO,POREZNA: B2B obavezno od 01.01.2026<br/>Real-time reporting na Poreznu upravu

    BILKO->>BILKO: Kreirati e-Račun<br/>UBL 2.1 ili CII format<br/>EN 16931 validacija
    BILKO->>BILKO: Dodati PDV<br/>(25% / 13% / 5% / 0%)
    BILKO->>CA: Potpisati digitalno<br/>(kvalificirani certifikat)
    CA-->>BILKO: Potpisani račun

    BILKO->>ERACUN: POST e-račun<br/>(FINA API)
    ERACUN->>ERACUN: Validacija<br/>EN 16931 usklađenost<br/>Format i potpis

    alt Uspješna validacija
        ERACUN-->>BILKO: 200 OK + račun ID
        ERACUN->>POREZNA: Real-time reporting<br/>(porezni podaci odmah)
        ERACUN->>BUYER: Notifikacija: novi račun
        BUYER->>ERACUN: Preuzimanje e-računa
        ERACUN-->>BUYER: UBL 2.1 XML
        BUYER->>BUYER: Procesiranje i knjiženje
    else Neuspješna validacija
        ERACUN-->>BILKO: Greška validacije<br/>(EN 16931 kršenje)
        BILKO->>BILKO: Ispraviti i ponovo poslati
    end

    Note over BILKO: B2G (servis eRačun za državu):<br/>Isti tok, obavezno od 01.07.2019<br/>Svi dobavljači javnog sektora
```

## 3. FINA (Financijska agencija) **[HIGH]**

### Role in E-Invoicing
- **FINA** is Croatia's national financial agency **[HIGH]**
- **Operator:** Manages the eRačun platform for B2G invoices **[HIGH]**
- **Function:** Central hub for invoice transmission, validation, and tax reporting
- **Website:** www.fina.hr

---

## Croatia HR-FISK 2.0 Integration Architecture

```mermaid
graph TD
    subgraph BILKO_STACK["Bilko Internal Stack"]
        INV_ENGINE["Invoice Engine<br/>UBL 2.1 / CII Generator"]
        VAT_CALC["PDV Calculator<br/>25% / 13% / 5% / 0%"]
        CHART_HR["Računski plan (RRiF)<br/>HR Chart of Accounts"]
        CERT_MGR["Certifikat Manager<br/>Qualified CA Croatia"]
        EN16931["EN 16931 Validator<br/>EU standard compliance"]
    end

    subgraph FINA_PLATFORM["FINA eRačun Platform"]
        B2B_API["B2B API<br/>(Fiscalization 2.0)<br/>od 01.01.2026"]
        B2G_API["B2G API<br/>(Servis eRačun za državu)<br/>od 01.07.2019"]
        MONITOR["Monitoring sustav<br/>(Porezna uprava)"]
    end

    INV_ENGINE --> EN16931
    VAT_CALC --> INV_ENGINE
    CHART_HR --> INV_ENGINE
    CERT_MGR --> INV_ENGINE
    EN16931 --> B2B_API
    EN16931 --> B2G_API
    B2B_API --> MONITOR
    B2G_API --> MONITOR

    subgraph FUTURE["Fiskalizacija 1.0 — B2C (Buduće)"]
        CASH_REG["Fiskalni uređaji<br/>Certificirani cash register<br/>JIR identifikator"]
    end

    BILKO_STACK -.->|"Phase 2 if retail"| FUTURE

    style BILKO_STACK fill:#f8f9fa,stroke:#dee2e6
    style FINA_PLATFORM fill:#e74c3c,color:#fff,stroke:#c0392b
    style FUTURE fill:#adb5bd,color:#fff,stroke:#6c757d
    style B2B_API fill:#dc3545,color:#fff
    style B2G_API fill:#198754,color:#fff
```

## 4. Chart of Accounts Standard **[MEDIUM]**

### Governing Framework **[MEDIUM]**
- **Primary Source:** RRiF (Računovodstvo i financije) — Croatian accounting association **[MEDIUM]**
- **Document:** RRiF's Chart of Accounts for Entrepreneurs (Računski plan za poduzetnike) **[MEDIUM]**
- **Multiple editions published:** 18th (2014), 25th (2021), 26th (2023) **[MEDIUM]**

### Accounting Standards **[HIGH]**
Croatia, as an EU member, follows:
- **EU Regulation 1606/2002:** Application of International Accounting Standards **[HIGH]**
- **IFRS Standards (EU-adopted):** Mandatory for:
  - Consolidated financial statements of publicly traded companies
  - Companies whose securities trade on a regulated market
- **SMEs:** May use simplified standards **[MEDIUM]**

### Chart Structure **[MEDIUM]**
The Croatian Chart of Accounts (Računski plan) follows traditional structure:

- **Class 0:** Long-term assets (Stalna imovina)
- **Class 1:** Current assets (Obrtna imovina)
- **Class 2:** Short-term liabilities (Kratkoročne obaveze)
- **Class 3:** Capital/Equity (Kapital)
- **Class 4:** Long-term liabilities (Dugoročne obaveze)
- **Class 5:** Expenses (Rashodi)
- **Class 6:** Revenue (Prihodi)
- **Class 7:** Cost (Troškovi)
- **Class 8:** Off-balance sheet (Vanbilansna evidencija)
- **Class 9:** Internal accounting

### Industry Bodies **[MEDIUM]**
- **HGK (Hrvatska gospodarska komora):** Croatian Chamber of Commerce — account codes for receivables **[MEDIUM]**
- **RRiF:** Professional accounting guidance and chart publication **[MEDIUM]**
- **Ministry of Finance:** Sets official accounting standards **[HIGH]**

---

## 5. Record Keeping Requirements **[MEDIUM]**

### Retention Period **[MEDIUM]**
- **UNVERIFIED — needs confirmation from Croatian Accounting Law**
- Likely 5-10 years based on EU standards and neighboring country practices
- **RECOMMENDATION:** Consult Croatian accounting advisor for exact retention periods per document type

### Electronic Storage **[MEDIUM]**
- **Allowed:** Yes, electronic storage permitted in Croatia **[MEDIUM]**
- **EU Compliance:** Must follow EU standards for electronic archiving
- **Requirements:**
  - Original format preservation
  - Integrity and authenticity guarantees
  - Audit trail maintenance

---

## 6. Fiscalization 1.0 (B2C) **[HIGH]**

### Real-Time Cash Register Fiscalization **[HIGH]**
- **Applies to:** All B2C (end consumer) transactions **[HIGH]**
- **Requirement:** Tax receipt (or electronic equivalent) must be transmitted to Croatian Tax Authorities in real-time **[HIGH]**
- **Effective:** Existing requirement, continues alongside Fiscalization 2.0

### Technical Requirements **[MEDIUM]**
- Certified fiscal devices (cash registers)
- Real-time connection to Tax Authority servers
- Unique receipt identifier (JIR — Jedinstveni identifikator računa)

---

## 7. MVP Impact Assessment

### MVP-CRITICAL (Must Have for Legal Operation in Croatia)

1. **eRačun B2B Integration (Fiscalization 2.0)** **[HIGHEST PRIORITY]**
   - UBL 2.1 or CII XML invoice generation
   - EN 16931 standard compliance
   - Real-time transmission to eRačun platform API
   - FINA platform integration
   - **WITHOUT THIS: B2B invoicing is ILLEGAL in Croatia as of Jan 1, 2026**

2. **PDV (VAT) Calculation** **[HIGH PRIORITY]**
   - Support for 25% / 13% / 5% / 0% rates
   - Automatic rate selection based on product/service type
   - VAT report generation for monthly filing

3. **Croatian Chart of Accounts** **[HIGH PRIORITY]**
   - RRiF-compliant account structure
   - Croatian language support for account names
   - IFRS-aligned for publicly traded clients (if targeting them)

4. **eRačun B2G Integration (if targeting public sector clients)** **[HIGH PRIORITY]**
   - Servis eRačun za državu platform API
   - UBL 2.1 format (recommended)
   - EN 16931 compliance
   - Mandatory since 2019 — mature system

### FUTURE (v2 or Later)

1. **Fiscalization 1.0 (B2C Cash Registers)** **[MEDIUM PRIORITY]**
   - Only needed if Bilko targets retail/POS segment
   - Most B2B SaaS accounting software does NOT need this
   - Fiscal device certification required

2. **Advanced IFRS Features** **[LOW PRIORITY]**
   - Full IFRS reporting for PIEs (Public Interest Entities)
   - Consolidated financial statements
   - Multi-entity accounting

3. **Multi-Currency Support** **[LOW PRIORITY]**
   - Croatia uses Euro (€) since January 1, 2023 **[HIGH]**
   - Initial MVP: Euro only
   - Foreign currency: Phase 2

---

## Implementation Notes for Bilko

### Critical Path for Croatia

1. **eRačun API Integration**
   - Priority #1 — B2B invoicing is MANDATORY since Jan 1, 2026
   - Study FINA eRačun API documentation
   - Sandbox testing environment available
   - **FINA Documentation:** www.fina.hr (Croatian language)

2. **UBL 2.1 Generator**
   - Same engine can serve B2G and B2B
   - EN 16931 validation library required
   - Consider open-source UBL libraries (Java, PHP, Python)

3. **Digital Certificates**
   - Qualified certificates required for invoice signing
   - Croatian CA (Certification Authority) needed
   - May require Croatian company registration

4. **Language Localization**
   - Croatian language MANDATORY for:
     - Chart of accounts
     - Invoice templates
     - Tax reports
     - User interface (if targeting Croatian SMBs)

### Risks

- **Mature Market:** Croatia has had B2G e-invoicing since 2019 — competitors exist
- **Complexity:** Dual system (1.0 + 2.0) adds overhead
- **EU Compliance:** Stricter standards than Serbia/BiH
- **FINA Dependency:** Single national platform — downtime = business stoppage

### Competitive Advantage

- **EU Standards:** Croatia's EN 16931 compliance means Bilko could expand to other EU markets more easily
- **First-Mover (Balkan SaaS):** Few Balkan-region SaaS products support Croatian Fiscalization 2.0
- **Cross-Border:** Croatian companies doing business in Serbia/BiH could use Bilko for all three markets

---

## UNVERIFIED ITEMS — NEEDS LOCAL ADVISOR REVIEW

1. **Exact record retention period per document type:** Likely 5-10 years, needs confirmation
2. **Non-VAT registered taxpayer e-invoicing delay:** Confirmed Jan 1, 2027 — verify this is still valid
3. **FINA API technical specifications:** Requires registration and Croatian company status?
4. **Digital certificate requirements:** Type, issuing CA, cost
5. **Penalties for non-compliance:** Fine amounts for missing/late B2B e-invoices

---

## Sources

- [Croatia Confirms Mandatory B2B E-Invoice Launch for 2026 | EDICOM](https://edicomgroup.com/blog/croatia-electronic-invoicing-b2b)
- [Croatia mandatory eInvoicing 2026 | Fintua](https://fintua.com/blog/croatia-fiscalization-law-mandatory-einvoicing/)
- [Mandatory e-Invoicing in Croatia starting January 1, 2026 | Fiscal Solutions](https://www.fiscal-requirements.com/news/4822)
- [eInvoicing in Croatia: What to Expect from the 2026 B2B Mandate | VATit](https://vatit.com/blog/e-invoicing-in-croatia-what-to-expect-from-the-2026-b2b-electronic-invoice-and-fiscalisation-mandate/)
- [Croatia requires B2G e-invoicing as of 1 July 2019 | SEEBURGER](https://blog.seeburger.com/croatia-requires-b2g-e-invoicing/)
- [2025 Croatia eInvoicing Country Sheet | European Commission](https://ec.europa.eu/digital-building-blocks/sites/spaces/einvoicingCFS/pages/881983568/2025+Croatia+2025+eInvoicing+Country+Sheet)
- [E-Invoicing in Croatia (B2B, B2G) | DDDInvoices](https://dddinvoices.com/learn/e-invoicing-croatia)
- [Croatia VAT Rates and Compliance (2026) | Numeral](https://www.numeral.com/blog/croatia-vat-rates-and-compliance)
- [Global VAT Rates by Country (2026) | VATupdate](https://www.vatupdate.com/2026/01/05/global-vat-rates-by-country-2026-standard-and-reduced-rates/)
- [RRiF's Chart of Accounts for Entrepreneurs | RRiF](https://www.rrif.hr/dok/preuzimanje/RRIF-RP2021-ENG.PDF)
- [IFRS in Croatia | IFRS Foundation](https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/croatia/)