What is Croatia e-invoicing (Fiscalisation 2.0)?
Croatia e-invoicing, known as Fiscalisation 2.0, requires businesses in the VAT system to issue and receive structured e-invoices, called eRačun, from 1 January 2026. Both the seller and the buyer report each invoice's data to the Tax Administration, Porezna uprava. Businesses outside the VAT system receive e-invoices from 2026 and issue them from 1 January 2027.
Also calledFiskalizacija 2.0eRačun
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- VAT payers
- Issue and receive from 1 January 2026
- Non-VAT payers
- Receive 2026, issue 2027
- Reporting
- Seller and buyer fiscalise
How Fiscalisation 2.0 works
Under the Fiscalisation Act, eRačun invoices are structured XML/UBL messages based on the EU standard with a Croatian extension. They travel between businesses through access points and information intermediaries over AS4, and each participant is registered in the AMS address registry, which shows where to deliver an invoice. Alongside the exchange, both sides fiscalise: the seller sends a fiscalisation message with the prescribed invoice data to the Tax Administration when the invoice is issued, and the buyer does the same within five working days of receipt. Rejected invoices are reported by the 20th of the following month. Issued invoices carry a KPD product classification code for each item. Where an eRačun cannot be sent because the buyer has no address in AMS, the seller reports the data instead, which is called eIzvještavanje. Businesses outside the VAT system can use the Tax Administration's free MIKROeRAČUN app in ePorezna. Taxpayers registered for VAT without a seat or residence in Croatia do not have to issue eRačun. From 1 January 2026, fiscalisation of receipts to consumers also covers all payment methods, including bank transfers. By 20 February 2026 around 15 million eRačun had been fiscalised and around 310,000 taxpayers had confirmed a receiving address. The Tax Administration publishes its list of certified information intermediaries, which includes Fonoa and Comarch.
Common questions
When does e-invoicing start in Croatia?+
On 1 January 2026 for businesses in the VAT system, which must issue and receive eRačun. Businesses outside the VAT system must receive e-invoices from 1 January 2026 and issue them from 1 January 2027.
What is fiscalisation of an eRačun?+
An automated message with the prescribed invoice data sent to the Tax Administration. The seller sends it when the invoice is issued and the buyer within five working days of receiving it.
What is an information intermediary in Croatia?+
A service provider that meets the Tax Administration's conditions to exchange and fiscalise eRačun for businesses. The Tax Administration publishes the list on its website.
Are there penalties for Croatia e-invoicing?+
Yes. Failing to issue an eRačun where required is the most serious offence under Article 71 of the Fiscalisation Act. In the first months of 2026 the Tax Administration did not fine unintentional errors made in good faith.
Software for Croatia e-invoicing
Fonoa and Comarch are certified information intermediaries in Croatia; Sovos offers Croatian e-invoicing.
More eRačun platforms
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