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Flag of Croatiae-Invoicing CroatiaMandatory, phasedLast reviewed October 2026

e-Invoicing in Croatia: eRacun explained

Croatia combines e-Invoicing with fiscalisation. Under Fiscalization 2.0, domestic B2B invoices are exchanged as structured eRacun through access points, and each invoice is reported to the Tax Administration (fiscalised). From 1 Jan 2026 VAT-registered taxpayers must issue and receive; from 1 Jan 2027 the issuing duty extends to other income tax and profit tax payers.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The mandate

Fiskalizacija 2.0 / eRacun (Fiscalization Act amendments of 2025, Tax Administration / Porezna uprava)

Who must issue

Domestic B2B between VAT-registered taxpayers from 1 Jan 2026, and all income tax and profit tax payers plus budget users from 1 Jan 2027. Transactions with taxpayers in other EU countries or third countries are not covered, and neither are cash or card sales to consumers, which stay under Fiscalization 1.0. Non-profits that are neither VAT-registered nor profit tax payers are exempt.

How it works

ERP creates eRacun as UBL XML → sent to the buyer through an access point or information intermediary (AS4) → issuer reports fiscalisation data to the Tax Administration → buyer receives the invoice and reports its own fiscalisation message within 5 working days → buyer reports rejected invoices by the 20th of the next month

System type

Mixed

Different channels and rules apply to different types of invoice.

Public sector (B2G)

Mandatory since 1 Jan 2019 (via FINA)

Business to business (B2B)

VAT payers from 1 Jan 2026; others from 1 Jan 2027

Consumers (B2C)

Not e-invoiced; receipts fiscalised (Fiscalization 1.0)

Key dates for Croatia

  1. Jan 2019
    B2G e-Invoicing mandatory through the FINA central platform (Act on Electronic Invoicing in Public Procurement)
  2. Jun 2025
    Amendments to the Fiscalization Act published, creating Fiscalization 2.0
  3. 1 Jan 2026
    VAT-registered taxpayers must issue, receive and fiscalise eRacun; wider group of obligated parties must receive
  4. 1 Jan 2027
    All listed obligated parties, including non-VAT income tax and profit tax payers, must issue and fiscalise eRacun

What the invoice contains

The eRacun is a structured XML document based on UBL semantics. It is exchanged between access points or authorised information intermediaries using AS4 messaging. Besides the invoice, the issuer sends a signed fiscalisation message to the Tax Administration at the time of issue, and the buyer sends one within 5 working days of receipt. Amounts in fiscalisation data must be in EUR, even where the invoice is in another currency. Self-billing is allowed, with document type codes 389 (invoice) and 261 (credit note) and process code P12.

What your ERP has to deliver

The ERP has to create valid UBL eRacun, connect to an access point or intermediary, and sign and send fiscalisation messages with a certificate that carries the OIB. It must also handle received eRacun, send the buyer-side fiscalisation message, and report rejections monthly. Both sides need the counterparty OIB and, where used, the endpoint identifier. Invoices and fiscalisation confirmations have to be archived; one secondary source states 11 years.

The data flow, step by step

ERP creates UBL eRacun
sent via issuer's access point (AS4)
delivered to buyer's access point
issuer sends signed fiscalisation message to Tax Administration
buyer fiscalises receipt within 5 working days
buyer reports rejections by the 20th of next month
Tax Administration holds data for VAT and audit checks

Practical insights

  • Receiving is the first obligation. Many companies had to be able to receive eRacun on 1 Jan 2026 even if they were not yet required to issue, for example non-VAT profit tax payers.
  • Fiscalisation is a separate step from exchange. An invoice can be delivered correctly and still be non-compliant if the fiscalisation message is missing or late.
  • The Tax Administration offers a free app, MIKROeRACUN, as its own access point. It is for parties that are not VAT-registered and not public contracting authorities.
  • A cash or card B2B sale can still use Fiscalization 1.0 if the buyer's OIB is sent, but the same supply cannot also be issued as an eRacun.

Common pitfalls

  • Treating a PDF sent by email as the invoice for domestic B2B supplies after 1 Jan 2026.
  • Forgetting the buyer-side duties: fiscalising received eRacun within 5 working days and reporting rejections by the 20th.
  • Sending fiscalisation amounts in a foreign currency instead of EUR.
  • Using the wrong route for the same sale, for example issuing an eRacun and also a fiscalised receipt for it.

Linked obligations in Croatia

B2G e-Invoicing: Public sector invoices still run through the FINA platform under the public procurement act, and fiscalisation applies where the Fiscalization Act covers the parties.
Fiscalization 1.0: Cash and card sales to consumers continue to be fiscalised through the older receipt system.
VAT returns: Fiscalisation data gives the Tax Administration invoice-level data to compare with VAT filings.
ViDA: The Croatian model is described as aligned with EU ViDA rules by secondary sources; the exact link is not confirmed.

e-Invoicing Croatia: questions, answered

Official sources

Keep this guide

Download the Croatia e-Invoicing guide as a PDF. It has the same content as this page.

More e-Invoicing guides

All e-Invoicing countriese-Invoicing Belgiume-Invoicing Francee-Invoicing Germanye-Invoicing Greecee-Invoicing Hungarye-Invoicing Italye-Invoicing Polande-Invoicing Romaniae-Invoicing SpainAll countries in the Tax Tracker

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