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Croatia — Regulatory Summary

Croatia (HR) Regulatory Requirements

Overview

  • Country Code: HR
  • Currency: EUR (adopted January 2024,2023, 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)
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