Croatia

Croatia already required e-invoicing for public procurement and fiscalisation for cash transactions. Fiscalisation 2.0 brings these together and extends them to B2B. Invoices between businesses must now be exchanged electronically, and their data is reported to the tax authority as part of the same flow. The model is decentralised.

Businesses exchange invoices through information intermediaries, certified service providers that send and receive invoices and report data to the tax authority. This approach is close to the EU's ViDA direction, with structured invoices and near real-time reporting. Alongside invoice exchange, businesses must also report data on payments and on invoices that are rejected, which gives the tax authority a fuller picture of each transaction

From January 2026, VAT-registered businesses established in Croatia must issue and receive e-invoices for domestic B2B transactions. Public bodies and other entities that are not registered for VAT must also be able to receive e-invoices from 2026 (verify).

Entities outside the VAT system, such as some small businesses and public bodies acting outside their economic activity, must start issuing e-invoices from 2027 (verify). Foreign businesses without a Croatian establishment should check how the rules apply to their Croatian VAT registration.

Invoices must be structured, follow EN 16931 and the Croatian national specification, and be exchanged through an information intermediary. Each invoice is fiscalised, meaning the required data is sent to the tax authority as part of the exchange.

Businesses must also report payment data and the rejection of invoices within the required deadlines. They must keep invoices in their electronic form for the legal retention period. Correct master data, including the OIB (personal identification number) of both parties, is needed for routing and reporting.

The format is UBL 2.1 following EN 16931, with Croatian extensions defined in the national specification (HR CIUS). Additional data fields are required for Croatian tax reporting. Invoices travel between information intermediaries, which also handle fiscalisation and reporting.

A national directory (AMS) identifies each business's address for receiving invoices (verify). Public-sector invoices are exchanged through the national e-invoicing service, which connects to Peppol.

HubBroker connects your ERP to the Croatian e-invoicing setup. We map your invoice data to UBL 2.1 and the Croatian specification, add the fields needed for fiscalisation, and validate every invoice before sending. Inbound invoices arrive in your ERP as structured data, ready to post, and payment and rejection events can be reported through the same connection. (Confirm HubBroker's route to a Croatian information intermediary before publishing.) For international groups with Croatian entities, this means Croatian invoicing can run from your existing ERP, alongside your other European e-invoicing flows.