Compliance · 🇭🇷 Croatia Live mandate

Croatia — Fiscalisation 2.0 B2B mandate

Fiscalisation 2.0 B2B mandate live since 1 January 2026 — regulator: Porezna uprava (Tax Administration). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Croatia's Fiscalisation 2.0 framework extended pre-existing B2C real-time fiscalisation to B2B on 1 January 2026.
All VAT-registered businesses must issue structured e-invoices and report each one to the national portal in real-time.
Domestic format: UBL 2.1 with the HR-CIUS; cross-border via Peppol BIS 3.0.
Flowie's HR access point handles the fiscalisation handshake transparently — your call to /v1/documents/send emits the JIR/ZKI tokens automatically.

Deadlines

Date	Who	What
2013-01-01	All cash-register B2C	Real-time fiscalisation (OIB, JIR, ZKI) — already live.
2026-01-01	All VAT-registered B2B	Structured e-invoice + real-time fiscalisation report.
2027-01-01	Non-VAT businesses (planned)	Smaller taxpayers absorbed; legislation pending.

Background

Croatia has run real-time B2C fiscalisation since 2013 — every retail receipt is reported to the Porezna uprava, which echoes back a JIR (unique invoice identifier) and the seller stamps a ZKI (issuer protection code). Fiscalisation 2.0, in force since 1 January 2026, ports the same model to B2B: the invoice itself becomes structured (UBL 2.1) and is fiscalised in the same step.

Practically: when Flowie sends a domestic HR invoice, our AP signs it, transmits to the recipient via Peppol, and posts the fiscalisation envelope to the Porezna uprava service — all inside one /v1/documents/send call. The response includes the JIR + ZKI as complianceReceipt.

Format profile

UBL 2.1 with HR-CIUS for domestic B2B; Peppol BIS 3.0 for cross-border (HR is OpenPeppol member).
OIB (Croatian tax ID, 11 digits) is mandatory on both seller and buyer. Plain VAT is not accepted in lieu.
JIR + ZKI are returned by the fiscalisation service and embedded into the invoice as cbc:UUID and a custom signature element.

Required fields

seller.taxId.oibstring (11 digits)required

Croatian OIB. Validated by check-digit.
buyer.taxId.oibstring (11 digits)required for B2B

Buyer OIB; mandatory for any domestic B2B invoice.
fiscalisation.operatorOibstringrequired

OIB of the natural person operating the cash-register / issuing system.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
Servis e-Račun (FINA)	`9934:HR-FINA-<authority-id>`	https://www.fina.hr/e-racun

Public-sector recipients route via FINA's Servis e-Račun, mandatory since 2019. Flowie resolves the Peppol ID for you.

B2B reporting / clearance

Porezna uprava — Fiscalisation 2.0 — Real-time invoice register; every domestic B2B invoice posted within seconds of issue.

Lifecycle status	Reported as
`issued`	Fiscalisation request sent → JIR + ZKI returned.
`cancelled`	Storno fiscalisation message; original JIR referenced.
`paid`	Optional payment confirmation; not always required.

Error codes

Code	Meaning	Fix
`HR-FISC-101`	OIB unknown to Porezna uprava.	Verify the OIB; if newly registered, wait 24h for the registry to propagate.
`HR-FISC-205`	ZKI signature does not match the seller's certificate.	Sandbox uses a Flowie test cert; production needs the seller's FINA-issued cert linked to their organisation.
`HR-CIUS-031`	Missing operator OIB.	Set `fiscalisation.operatorOib`.

Testing in sandbox

What you want to test	How
Domestic B2B happy path	Use `seller.taxId.oib = "12345678901"` in sandbox; JIR `SBX-...` echoed back.
Force fiscalisation rejection	Send with `simulateCompliance: "reject_HR_FISC_101"`.

FAQ

Is the OIB the same as the VAT number?

The OIB is the 11-digit tax identifier; the VAT number is HR + OIB for VAT-registered entities. Send the OIB as seller.taxId.oib and Flowie derives the VAT representation when needed.

What about non-resident sellers invoicing into HR?

If the seller is not OIB-registered, the invoice is not domestic — it follows EU cross-border rules and Peppol BIS without fiscalisation.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Croatia — Pan-EU reference factsheet.
FINA · Servis eRačun za državu — National B2G platform operated by FINA.
Ministarstvo financija · Porezna uprava — Tax administration — Fiscalization 2.0.
Fiskalizacija portal — Official Fiscalization 2.0 portal.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Croatia Fiscalization 2.0 — Industry tracker — 2026 B2B mandate.