Croatia
Croatia's Fiscalization 2.0 fuses e-invoicing with central tax reporting: since January 2026 every domestic B2B invoice is both exchanged and fiscalized to the Tax Administration - Peppol Access Point status alone does not satisfy the regulated flow.
Profile last verified 2026-07
At a glance
B2G and cross-border flows served over Peppol today; regulated domestic B2B runs through Croatia's Fiscalization 2.0 intermediary model.
- Exchange model
- Mixed
- B2B mandate
- Mandatory for VAT-registered businesses since 1 January 2026; non-VAT taxpayers follow in 2027
- B2G e-invoicing
- Mandatory for suppliers to public bodies since 1 July 2019
- Formats
- UBL 2.1 with Croatian extensions (HR-FISK 2.0 CIUS) · Peppol BIS Billing 3.0 (B2G and cross-border)
- Peppol identifier schemes
9934Croatian OIB (personal identification number / VAT basis)Croatian public-sector buyers on Peppol are addressed as 9934:<buyer's OIB>- E-reporting
- In force via Fiscalization 2.0: issuers fiscalize invoice data to the Tax Administration at issuance, recipients within 5 working days, plus monthly rejection and payment reports
- What to know
- Regulated domestic B2B requires a Croatian access point or information intermediary with Tax Administration conformance, ISO 27001 evidence and EU data-location commitments; Recommand serves B2G and cross-border flows over Peppol today, and the Croatian intermediary leg is handled via integration or partnership.
Mandate timeline
How Recommand serves Croatia
- Send Peppol invoices to Croatian public-sector buyers today, addressed as 9934:<OIB> - Recommand is a certified Peppol Access Point and SMP
- Exchange cross-border and non-regulated Peppol traffic with Croatian trading partners without a Croatian accreditation
- Regulated domestic B2B needs the Croatian intermediary and fiscalization leg - Recommand covers it through integration with or partnership on a confirmed Croatian intermediary, not by Peppol alone
- Built-in validation and the API keep your invoice data structured and ready as the Croatian requirements evolve
Frequently asked questions
01Is e-invoicing mandatory in Croatia?
Yes. Since 1 January 2026, VAT-registered Croatian businesses must exchange structured e-invoices and fiscalize the invoice data to the Tax Administration for domestic B2B transactions. Non-VAT business taxpayers follow from 1 January 2027. B2G e-invoicing has been mandatory since July 2019.
02Can I comply with the Croatian B2B mandate over Peppol alone?
No. Regulated domestic flows run through Croatian access points and information intermediaries using the national AMS/MPS directory, with invoice data fiscalized to the Tax Administration's central system. Peppol covers B2G and cross-border exchange, but the domestic Fiscalization 2.0 leg needs a conformant Croatian intermediary.
03What is fiscalization, and what deadlines apply?
Fiscalization means reporting prescribed invoice data to the Croatian Tax Administration. Issuers fiscalize at the moment of issuance; recipients fiscalize receipt within 5 working days. Rejected invoices and payment data are reported monthly, by the 20th of the following month.
04Which format and identifier do Croatian e-invoices use?
Domestic invoices follow EN 16931 as UBL 2.1 with Croatian extensions (the HR-FISK 2.0 CIUS). Businesses are identified by their OIB; on Peppol, Croatian public buyers are addressed under scheme 9934 with the buyer's OIB.
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