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00 — Overview & Index

Bilko HR Market Entry — Overview & Index

Last Updated: 2026-05-28
Status: ACTIVE — ongoing consolidation
Owner: ALAI Holding AS / Bilko Product Team

Executive Summary

Croatia (HR) represents a strategic market for Bilko due to: - Currency: EUR (eurozone since 2023) - EU Status: Full member since 2013 - Market Size: 50K–500K SMBs - Regulatory Complexity: Mandatory e-invoicing (HR-FISK 2.0) since January 2026 - Open Banking: PSD2 full compliance (Berlin Group NextGenPSD2)

Current Challenge: Bilko cannot launch in Croatia without: 1. HR-FISK 2.0 / eRačun integration via certified partner (FINA certificate path is high-friction) 2. Legal entity structure decision (d.o.o. vs paušalni obrt vs no HR entity) 3. Bank integration plan (PSD2 AISP/PISP readiness per top HR banks) 4. Regulatory compliance (PDV, OIB, CIT, data retention)

Timeline

Date Event MC
2026-05-19 Sveračun/Storecove partner pack prepared —
2026-05-20 Registration pack finalized #100332, #8675
2026-05-28 Legal/tax research commissioned (Lexicon) #102422
2026-05-28 Bank integration plan commissioned (Finverge) #102423
2026-05-28 BookStack consolidation (Skillforge) #102437
TBD Sveračun/Storecove partner decision —
TBD HR entity structure decision —
TBD HR-FISK integration Phase 1 (ZKI generation) —
2027-01-01 Non-VAT registered taxpayers must issue e-invoices (compliance deadline) —

Mission Control Tasks

  • #100332 — Sveračun outreach (CEO action: contact [email protected])
  • #8675 — Storecove sandbox/provisioning (BLOCKED: no real account/credentials yet)
  • #102422 — Legal/tax research (Lexicon — d.o.o. vs obrt vs no entity, OIB, PDV, NO-HR tax treaty)
  • #102423 — Bank integration plan (Finverge — PSD2 readiness, QWAC/QSeal, Tok gap analysis)
  • #102437 — BookStack consolidation (Skillforge — this document)

Documents in This Book

01 — Sveračun & Storecove Partner Status

Consolidation of registration pack (9 files): - Morning brief (partner/intermediary strategy) - Company data checklist - Storecove action plan - Sveračun action plan - Bilko HR technical description - Vaultwarden secret plan - Post-approval handoff to engineering

Status: OPEN — waiting for CEO outreach (#100332) and Storecove account provisioning (#8675).

MC #102422 — Lexicon legal memo covering: - 6 entity options (d.o.o. / j.d.o.o. / obrt / paušalni obrt / branch / no-entity) - OIB requirements for NO physical + legal person - PDV obligations for SaaS sales from NO to HR (OSS scheme? B2B reverse charge? 60K EUR threshold?) - NO-HR double taxation treaty application - HR-FISK 2.0 obligation for foreign provider

Status: OPEN — Lexicon drafting (42118 bytes expected, 816 lines, 19 sources cited).

03 — Bank Integration Plan — PSD2 / Tok / QWAC

MC #102423 — Finverge banking memo covering: - Per-bank PSD2 readiness status (PBZ, Zaba, Erste, OTP, Addiko, RBA, HPB) - eIDAS QWAC/QSeal certificate requirements via DigiCert - SEPA Instant support - ISO 20022 (CAMT.053, pain.001) integration plan - Tok platform coverage for HR (gap analysis) - TPP regulatory registration (HR AISP/PISP authorization vs EEA passporting from NO via HANFA)

Status: OPEN — Finverge drafting (50917 bytes expected, 49368 chars, 31 sources).

04 — Regulatory Reference — VAT/CIT/HR-FISK/SEPA

Existing regulatory documentation merged: - Croatia (HR) regulatory requirements (VAT/PDV, CIT, chart of accounts) - HR-FISK 2.0 technical spec (UBL 2.1, ZKI/JIR, FINA certificate, OIB validation) - E-invoice mandatory deadlines and penalties - Bank integration format (ISO 20022, SEPA Instant)

Status: COMPLETE — regulatory reference consolidated.

Key Open Questions

Partner/Intermediary Path (Priority 1)

  1. Storecove: Can they provide fast sandbox + production path for HR-FISK 2.0 routing?
  2. Sveračun/PostLink: Do they support SaaS platform/reseller model for multiple customer organizations?
  3. Certificate requirement: Does partner act as intermediary, or does each Bilko customer need their own FINA certificate?
  4. KYC: Must Bilko KYC each Croatian customer through partner?
  5. Pricing: Volume pricing for 250–10,000 invoices/month — economically viable?
  6. Foreign entity: Can ALAI Holding AS (NO) contract without Croatian legal entity?

Legal/Tax Structure (Priority 2)

  1. Entity: Should ALAI form Croatian d.o.o., paušalni obrt, or operate via NO entity with VAT registration?
  2. OIB: Can NO legal entity obtain OIB without HR resident director?
  3. PDV registration: Is 60K EUR threshold per-country or global? OSS scheme vs direct registration?
  4. NO-HR treaty: Does treaty cover SaaS income? Permanent establishment risk?
  5. HR-FISK compliance: Can foreign provider use partner/intermediary, or must self-certify with FINA?
  6. Data residency: GDPR compliance — can Bilko host Croatian customer data in NO/EU region?

Bank Integration (Priority 3)

  1. PSD2 readiness: Which HR banks have stable Berlin Group NextGenPSD2 endpoints in production?
  2. QWAC/QSeal: Can ALAI obtain eIDAS certificates via DigiCert without HR entity?
  3. TPP registration: EEA passporting from NO via Finanstilsynet → HANFA, or separate HR TPP registration?
  4. Tok gap: What does Tok platform already cover for HR, and what must be built for Bilko HR launch?
  5. SEPA Instant: All top HR banks support SEPA Instant?
  6. ISO 20022: Do HR banks provide CAMT.053 (statements) and accept pain.001 (payments)?

Decision Framework

Phase 0 — Partner Selection (CURRENT)

  • Outcome: Storecove OR Sveračun OR other certified intermediary
  • Gate: Real sandbox credentials + fake invoice ACK + volume pricing quote
  • MC Tasks: #100332 (Sveračun outreach), #8675 (Storecove provisioning)
  • Outcome: d.o.o. OR paušalni obrt OR no HR entity + VAT registration
  • Gate: Lexicon legal memo (#102422) + CEO decision
  • Risk: If partner requires HR entity, fallback to d.o.o. formation (4–8 weeks)

Phase 2 — Bank Integration Plan

  • Outcome: Tok platform extended for HR banks OR separate Bilko-HR bank integration
  • Gate: Finverge memo (#102423) + per-bank PSD2 readiness matrix
  • Critical path: QWAC/QSeal procurement (8–12 weeks) + TPP regulatory passporting (4–6 weeks)

Phase 3 — HR-FISK Integration (Engineering)

  • Outcome: ZKI generation + FINA cert loading + FISK API client
  • Gate: Partner sandbox ACK + Bilko code integration + E2E test
  • Duration: 3–5 weeks (after partner selected)

Phase 4 — Croatian MVP Launch

  • Outcome: Bilko HR live for 5–50 pilot customers
  • Gate: Proveo E2E validation + regulatory compliance checklist + CEO approval
  • Compliance deadline: January 1, 2027 (non-VAT registered taxpayers must issue e-invoices)

Source Files (Local Disk)

All source files have canonical BookStack links added to their headers:

  1. Sveračun/Storecove pack: /Users/makinja/business/ALAI-Holding-AS/registrations/Bilko-HR-Storecove-Sveracun-2026-05-20/ (9 files)
  2. Legal memo: /Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/legal/hr-market-entry-options.md (placeholder — MC #102422 open)
  3. Banking memo: /Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/integrations/hr-bank-integration-plan.md (placeholder — MC #102423 open)
  4. Regulatory README: /Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/regulatory/HR/README.md
  5. HR-FISK spec: /Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/integrations/hr-fisk-spec.md

Next Steps

  1. CEO: Contact Sveračun ([email protected] / +385 1 410 1130) per MC #100332.
  2. CEO: Complete Storecove business signup and request sandbox credentials per MC #8675.
  3. Lexicon: Deliver legal/tax memo per MC #102422.
  4. Finverge: Deliver bank integration plan per MC #102423.
  5. Skillforge: Update this BookStack page when Lexicon/Finverge memos are delivered.
  6. John: Create MC tasks for Phase 3 (HR-FISK integration) after partner selected.

BookStack Canonical URL: https://docs.alai.no/books/bilko-hr-market-entry/page/00-overview-index

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