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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Croatia — Fiscalizacija 2.0: universal B2B mandate 2026

Croatia extends its Fiscalizacija scheme (B2C, in force since 2013) to the full B2B perimeter, with a universal e-invoicing obligation taking effect on 1 January 2026. The Porezna uprava (Tax Administration) operates the clearance layer; the reference format is UBL 2.1 or UN/CEFACT CII 16B with HR extensions, transmitted through accredited platforms (informacijski posrednik).

Regulatory timeline

  • 2 November 2012 — Fiscalisation Act. Croatia enacts its fiscalisation law, laying the foundations for the Fiskalizacija scheme initially applied to B2C cash registers.
  • 1 January 2013 — B2C Fiskalizacija in force. Every cash register must sign each receipt, send it in real time to the Porezna uprava which returns a JIR (Jedinstveni identifikator računa) — unique invoice identifier, and prints it on the receipt along with a ZKI (Zaštitni kod izdavatelja) seller-side.
  • 1 December 2018 — Mandatory B2G. Application of EU Directive 2014/55. The FINA e-Račun portal is designated national PEPPOL access point and B2G official hub.
  • 1 January 2025 — Fiskalizacija 2.0 update. New version of the scheme, opened to the B2B e-invoice layer.
  • September 2025 — B2B law adopted. The Hrvatski sabor (Parliament) passes the amendment extending Fiskalizacija to universal B2B.
  • 1 January 2026 — Universal mandatory B2B. All B2B invoices between Croatian taxable persons must go through Fiskalizacija 2.0: signature, real-time transmission to the Porezna uprava, and routing via an accredited intermediary informacijski posrednik.

Deep dives — 10 dedicated pages

Ten dedicated pages drill into every dimension of the Croatian e-invoicing and EDI ecosystem — the pioneering reforms (Fiskalizacija 2013, Fina e-Račun B2G 2018-2019, e-Građani 2014, ViDA roadmap), the technical specifications (OIB universal identifier, 25% PDV, Fina e-Poslovanje B2B), and the real-world B2B usage that long pre-dates and complements EU regulation (retail EDIFACT Konzum/Lidl, industrial verticals Pliva/INA/Đuro Đaković, CEMS customs).

Pioneering reforms

  • Fina e-Račun — B2G mandate 2018-2019 · Croatian B2G mandate operated by Fina since 1 Dec 2018 (state agencies) then 1 Jul 2019 (all contracting authorities). Zakon o elektroničkom izdavanju računa u javnoj nabavi NN 94/2018, transposing 2014/55/EU. Peppol BIS + national e-Račun.
  • Fiskalizacija — real-time cash registers since 2013 · Croatian CTC system, world pioneer on cash receipts since 1 January 2013 — ten years before the European e-invoice CTC wave. JIR + ZKI + QR code, Zakon NN 133/2012, ~3.8B receipts/year, ~98% compliance.
  • e-Građani — citizen portal since 2014 · Unified Croatian public-service portal launched 10 June 2014. NIAS + SDLI + Fina/AKD certificates for eIDAS "high" authentication. ~80 services connected, ~1.8M active users. Functional Southeast-EU equivalent of e-Estonia.
  • ViDA Croatia 2026-2030 · ViDA HR trajectory: no B2B mandate in 2026, CTC infrastructure already in place (Fiskalizacija 2013, Fina e-Račun 2018). Porezna uprava consultation 2026-2027, target mandate 2028-2029, cross-border DRR 1 July 2030.

Technical specs

  • OIB — universal 11-digit identifier · Universal 11-digit identifier issued by Porezna uprava since 2009 (Zakon NN 60/2008). Serves as tax ID, Peppol ICD 0208, Fina key, e-Građani access. MOD-11 checksum, distinct from generic Luhn. HR VAT = HR + OIB.
  • PDV — VAT regimes (25 / 13 / 5%) · Standard 25% PDV — among the highest in the EU after HU 27%, FI 25.5%, DK/SE 25%. Reduced 13% (restaurant, hospitality, energy), super-reduced 5% (books, medicines). Zakon NN 73/2013. €40,000 threshold since 2023. EUR since 1 January 2023.
  • Fina e-Poslovanje — B2B platform 2024+ · Voluntary B2B extension of the e-Račun platform, launched by Fina in 2024. UBL Peppol BIS + HR CIUS e-Račun, Servis24 + mojaCRO banking integration, EUR payments. ~20,000 companies connected by end-2025. No universal mandate.

Real-world B2B usage

  • Retail EDIFACT — Konzum, Lidl, Plodine, Studenac · Konzum (Fortenova, Agrokor heir 2017-2019), Lidl HR, Plodine, Studenac, Tommy, Spar HR, KTC, Kaufland HR. EANCOM 2002 GS1 Croatia subset, ORDERS/DESADV/INVOIC, VANs Editel + Combis + IN2. ~80% of dominant retail flows.
  • Industrial EDI — Pliva, Podravka, INA, Đuro Đaković · Pliva (TEVA Pharmaceutical Industries since 2008), Podravka (Vegeta), INA d.d. (MOL Hungary majority), Adris Group (TDR tobacco, Maistra), Đuro Đaković Slavonski Brod, Brodograđevna industrija Split. OFTP2 + EDIFACT + GS1 by vertical.
  • CEMS / e-Carina — modernised customs post-2013 · EU accession 1 July 2013, internal EU border dismantling (SI/HU). UCC Regulation EU 952/2013, NCTS / AES / ICS2 / EORI systems. Land Schengen 2023. Port of Rijeka pivotal for maritime ICS2. EU external borders BA/RS/ME (1,268 km).

Technical schema

The Croatian B2B 2026 format is UBL 2.1 aligned with PEPPOL BIS Billing 3.0 with HR extensions for Fiskalizacija. UN/CEFACT CII 16B is also accepted. The HR profile adds:

  • JIR: 32-character unique identifier returned by the Porezna uprava after transmission; mandatory on the visual representation, encapsulated in a QR Code.
  • ZKI: 32-character code generated seller-side (MD5 of OIB, date, sequence concatenation); acts as logical signature proving emission before the Porezna uprava response.
  • OIB: Osobni identifikacijski broj, 11 digits with a MOD 11 check digit. Mandatory for seller AND buyer in B2B.
  • HR VAT codes: 25% standard, 13% intermediate (energy, cultural ticketing), 5% (staple food, pharmaceuticals).
xmlhr-fiskalizacija-snippet.xml
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
         xmlns:hrfs="urn:hr:porezna-uprava:fiskalizacija:2026">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:hr.porezna-uprava:fiskalizacija:2026</cbc:CustomizationID>
  <cbc:ID>HR-2026-0142</cbc:ID>
  <cbc:IssueDate>2026-05-19</cbc:IssueDate>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <hrfs:JIR>00000000-0000-0000-0000-000000000000</hrfs:JIR>
  <hrfs:ZKI>a1b2c3d4e5f6a7b8c9d0e1f2a3b4c5d6</hrfs:ZKI>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="9934">12345678901</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Hrvatska d.o.o.</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>
</Invoice>

Submission flow

Real-time clearance integrating fiscalisation model: the seller computes ZKI and signs the payload, then submits to the Porezna uprava which returns the JIR. The signed payload + JIR is then routed to the buyer through the informacijski posrednik (accredited intermediary).

texthr-fiskalizacija-flow.txt
┌──────────────┐    ┌──────────────────┐    ┌──────────────┐    ┌──────────────┐
│ Seller HR    │───>│ Porezna uprava   │───>│ Posrednik    │───>│ Buyer HR     │
│ (signed ZKI) │    │ (assigns JIR)    │    │ (HR routing) │    │ (ERP + QR)   │
└──────────────┘    └──────────────────┘    └──────────────┘    └──────────────┘

The Porezna uprava keeps a copy of each B2B invoice and uses it to pre-populate VAT returns. Absence of JIR on a B2B invoice = fiscal invalidity for the buyer (no input VAT deduction).

Validation

Common pitfalls

  1. ZKI vs JIR computation. ZKI is computed seller-side (proof of emission), JIR is assigned by the Porezna uprava (proof of reception). A visual representation embedding only the ZKI without JIR means the invoice was not received by the PU: mandatory re-submission.
  2. OIB MOD 11 check digit. The OIB uses MOD 11 ISO 7064 (Slovenian-similar variant). Manual data entry regularly passes an OIB of 11 digits with wrong check digit that clears length checks but is rejected by the PU.
  3. HR encoding with ć, č, đ, š, ž. UTF-8 mandatory; avoid legacy ISO-8859-2 or Windows-1250. ć/č/đ/š/ž must be correctly encoded, otherwise company names are corrupted in the pre-filled VAT returns.
  4. EUR since 2023, no more HRK. Croatia switched to EUR on 1 January 2023. ERPs still producing invoices in HRK or with ill-rounded HRK→EUR conversion generate CR-001 rejections.
  5. Mandatory accredited posrednik. For B2B 2026, the seller cannot transmit directly to the Porezna uprava without going through an accredited informacijski posrednik. The list is published by the PU and refreshed monthly.