# 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](https://www.porezna-uprava.hr)

## 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](https://www.porezna-uprava.hr/HR_Fiskalizacija/Stranice/Tehni%C4%8Dke-specifikacije.aspx))

**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)