# 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
DateEventMC
2026-05-19Sveračun/Storecove partner pack prepared—
2026-05-20Registration pack finalized\#100332, #8675
2026-05-28Legal/tax research commissioned (Lexicon)\#102422
2026-05-28Bank integration plan commissioned (Finverge)\#102423
2026-05-28BookStack consolidation (Skillforge)\#102437
TBDSveračun/Storecove partner decision—
TBDHR entity structure decision—
TBDHR-FISK integration Phase 1 (ZKI generation)—
2027-01-01Non-VAT registered taxpayers must issue e-invoices (compliance deadline)—
--- ## Mission Control Tasks - **\#100332** — Sveračun outreach (CEO action: contact `info@sveracun.hr`) - **\#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](./01-sveracun-storecove) 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). ### [02 — Legal & Tax — Entity Options & OIB](./02-legal-tax) **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](./03-bank-integration) **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](./04-regulatory-reference) 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) ### Phase 1 — Legal Entity Structure - **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 (`info@sveracun.hr` / `+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](https://docs.alai.no/books/bilko-hr-market-entry/page/00-overview-index)