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: 
 
 Fiscalization 1.0 — B2C (end consumer) transactions with real-time cash register fiscalization 
 Fiscalization 2.0 — B2B and B2G electronic invoicing with mandatory use of the eRačun platform 
 
 
 Croatia Dual Fiscalization System 
 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 
 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 
 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 
 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) 
 
 
 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 
 
 
 
 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 
 
 
 
 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) 
 
 
 
 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) 
 
 
 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 
 
 
 
 Advanced IFRS Features [LOW PRIORITY] 
 
 Full IFRS reporting for PIEs (Public Interest Entities) 
 Consolidated financial statements 
 Multi-entity accounting 
 
 
 
 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 
 
 
 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) 
 
 
 
 UBL 2.1 Generator 
 
 Same engine can serve B2G and B2B 
 EN 16931 validation library required 
 Consider open-source UBL libraries (Java, PHP, Python) 
 
 
 
 Digital Certificates 
 
 Qualified certificates required for invoice signing 
 Croatian CA (Certification Authority) needed 
 May require Croatian company registration 
 
 
 
 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 
 
 Exact record retention period per document type: Likely 5-10 years, needs confirmation 
 Non-VAT registered taxpayer e-invoicing delay: Confirmed Jan 1, 2027 — verify this is still valid 
 FINA API technical specifications: Requires registration and Croatian company status? 
 Digital certificate requirements: Type, issuing CA, cost 
 Penalties for non-compliance: Fine amounts for missing/late B2B e-invoices 
 
 
 Sources 
 
 Croatia Confirms Mandatory B2B E-Invoice Launch for 2026 | EDICOM 
 Croatia mandatory eInvoicing 2026 | Fintua 
 Mandatory e-Invoicing in Croatia starting January 1, 2026 | Fiscal Solutions 
 eInvoicing in Croatia: What to Expect from the 2026 B2B Mandate | VATit 
 Croatia requires B2G e-invoicing as of 1 July 2019 | SEEBURGER 
 2025 Croatia eInvoicing Country Sheet | European Commission 
 E-Invoicing in Croatia (B2B, B2G) | DDDInvoices 
 Croatia VAT Rates and Compliance (2026) | Numeral 
 Global VAT Rates by Country (2026) | VATupdate 
 RRiF's Chart of Accounts for Entrepreneurs | RRiF 
 IFRS in Croatia | IFRS Foundation