Croatia — Regulatory Summary
Croatia (HR) Regulatory Requirements
Overview
- Country Code: HR
- Currency: EUR (adopted January 2023, fixed rate 7.53450 HRK/EUR per NN 57/22, previously HRK)
- EU Status: Member since 2013
- Open Banking: PSD2 full compliance (Berlin Group NextGenPSD2)
- Payment System: SEPA (full member)
VAT (PDV - Porez na dodanu vrijednost)
| Rate Type | Rate | Description |
|---|---|---|
| Standard | 25% | General goods and services (opća stopa) |
| Intermediate | 13% | Certain foods, water supply, accommodation (srednja stopa) |
| Reduced | 5% | Books, newspapers, baby food (snižena stopa) |
| Zero | 0% | Exports, intra-EU supply |
Registration Threshold: 60,000 EUR annual turnover Return Frequency: Monthly Filing Deadline: Last day of following month Portal: ePorezna
Corporate Income Tax (CIT - Porez na dobit)
- Standard Rate: 18%
- Reduced Rate: 10% (if annual revenue <1M EUR)
- Filing Deadline: April 30 (for previous fiscal year)
- Payment: Annual (no advance payments for small entities)
Withholding Tax (WHT)
| Type | Rate |
|---|---|
| Dividends | 10% |
| Interest | 12% |
| Royalties | 15% |
Small Business Regime (Pausalni obrt)
- Threshold: <60,000 EUR annual turnover
- Taxation: Simplified lump-sum based on activity
- Benefits: Reduced compliance, simplified VAT rules
E-Invoice (HR-FISK 2.0 / eRacun)
Platform: https://hr-fisk.fina.hr Status: Operational (launched January 2026) Mandatory Since: January 1, 2026 (B2B/B2G/B2C)
Format: UBL 2.1 XML with HR-CIUS (Croatian Implementation User Specification) Protocol: AS4 Network: Peppol-compatible Certificate: FINA certificate required
API: Available (HR-FISK docs)
Penalties: Up to 500,000 EUR for non-compliance (SEVERE)
Archive Requirement: 11 years
Fiscal Devices (B2C)
Required for: Cash sales (retail, restaurants, etc.) System: Fiskalizacija 1.0 (legacy) + Fiskalizacija 2.0 (launched 2026 alongside HR-FISK)
Chart of Accounts (Kontni plan)
Standard: RRiF (most widely used) Structure: 10-class system (0-9)
- Class 0: Fixed assets & long-term placements
- Class 1: Inventory
- Class 2: Short-term receivables, cash
- Class 3: Capital
- Class 4: Long-term liabilities
- Class 5: Operating expenses
- Class 6: Revenue
- Class 7: Financial income
- Class 8: Financial expenses
- Class 9: Off-balance sheet accounts
Accounts: 3-digit base accounts, 4-5 digit analytical accounts
Financial Statement Filing
Institution: FINA (Financijska agencija) URL: https://www.fina.hr Format: RGFI (Registar godišnjih financijskih izvještaja) Deadline: April 30 Required Statements:
- Balance Sheet (Bilanca)
- Income Statement (Račun dobiti i gubitka)
- Cash Flow Statement (large entities)
- Statement of Changes in Equity (large entities)
- Notes to Financial Statements
Document Retention: 11 years
Bank Integration
Format: ISO 20022 (CAMT.053, pain.001) Instant Payments: SEPA Instant (full support) SEPA: Full member
Accounting Standards
Mandatory for PIEs: IFRS (International Financial Reporting Standards) For SMEs: Croatian Financial Reporting Standards (CFRS) based on IFRS for SMEs Micro entities: Simplified CFRS
Key Dates
| Event | Deadline |
|---|---|
| VAT return | Last day of following month |
| CIT annual return | April 30 |
| Financial statements filing | April 30 |
Implementation Notes
- Package:
@bilko/country-hr - HR-FISK integration: Critical for Jan 2026 launch
- Peppol network: Enables cross-border e-invoicing (EU advantage)
- FINA certificate: Required for HR-FISK — integration needed
- Croatian language: Latin script only
- Euro formatting: Use Croatian locale (1.234,56 EUR)