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)