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Croatia · Fiscalisation 2.0 · Live since January 2026

E-Invoicing in Croatia

Fiscalisation 2.0 asks for two things at once: structured invoices exchanged with your customers, and transaction data reported separately to the Tax Administration in real time.

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In short

E-invoicing in Croatia requires domestic B2B invoices to be issued as structured electronic documents through access points and authorised information intermediaries, using UBL 2.1 aligned to the Croatian CIUS. From 1 January 2026, Croatia mandates domestic B2B e-invoicing for VAT-registered businesses under Fiscalisation 2.0, with non-VAT-registered businesses following from 1 January 2027. Businesses must issue and receive structured e-invoices in UBL 2.1 aligned with Croatia's CIUS, exchange them via secure access points and authorised information intermediaries, and separately submit fiscalisation and e-reporting data to the Croatian Tax Administration in the Tax Authority's dedicated XML formats. Paper invoices are being phased out, though they remain permitted for cross-border transactions. Whatever the local mechanism, the invoice still has to come out of your ERP correctly — and in our experience that is where projects actually succeed or fail. ROSTAN builds the integration into Oracle EBS and Fusion Receivables so compliance is generated from the invoice the business already raises.

The deadline
Live for VAT-registered

Dates reported from published guidance. Confirm your own obligation with your tax adviser — ROSTAN implements the ERP integration and does not provide tax or legal advice.

What Croatia requires

From 1 January 2026, Croatia mandates domestic B2B e-invoicing for VAT-registered businesses under Fiscalisation 2.0, with non-VAT-registered businesses following from 1 January 2027. Businesses must issue and receive structured e-invoices in UBL 2.1 aligned with Croatia's CIUS, exchange them via secure access points and authorised information intermediaries, and separately submit fiscalisation and e-reporting data to the Croatian Tax Administration in the Tax Authority's dedicated XML formats. Paper invoices are being phased out, though they remain permitted for cross-border transactions.

EDICOM — Croatia mandatory B2B e-invoice 2026
What makes Croatia different

The details that change the integration

Two obligations, two formats

The invoice you exchange with your customer is UBL 2.1 under the Croatian CIUS. The data you report to the Tax Administration uses the Tax Authority's own XML formats. They are separate deliverables, and a project that builds only the first is half done.

Reporting is real time

Invoice data is transmitted to the Tax Administration as it happens rather than in a periodic return. That rules out a month-end batch and makes failure handling part of the design rather than an afterthought.

Non-VAT-registered follow in 2027

VAT-registered businesses were in scope from January 2026; everyone else follows from January 2027. Groups with mixed entity types in Croatia will have two dates internally.

Cross-border is the exception

Paper remains permitted for cross-border transactions while domestic B2B moves to structured invoicing — so the domestic and export flows out of the same ERP need different treatment.

The portal is rarely the problem

Statutory e-invoicing is the single largest workload on our own Oracle service desk. These are the causes we see behind rejections, wherever the mandate is.

Tax or product master data that does not match what the schema expects — the most common single cause.
Party identifiers (VAT numbers, registration IDs, addresses) missing or formatted for a human rather than a validator.
A payload that validates in test and fails in production because a real invoice carries a case the sample never did.
No controlled retry path — a rejected invoice is not a valid invoice, and manual re-keying does not scale.
Nobody owning reconciliation: invoices issued in the ERP but never confirmed as accepted downstream.
The receiving side left out of scope, so supplier invoices arrive in a format Accounts Payable cannot process.
FAQ

E-invoicing in Croatia

Is e-invoicing mandatory in Croatia?
What is Fiscalisation 2.0?
What format does Croatia require?
How does this work with Oracle EBS or Fusion?
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