Croatia: eRačun and the fiscalisation workflow

Croatia’s project combines electronic invoice exchange with fiscalisation requirements. Preparing software therefore requires separating the file sent to the customer from the actions performed for fiscal processing. A readable invoice and a technical response do not necessarily meet both needs. Define the result expected at each stage before choosing a provider.

Define the route before choosing a format

Create a record for each transaction type covering the parties’ status, the domestic nature of the transaction and its recipient. Ask the provider to confirm which exchanges it supports and which responses it makes available. Identify where references are stored so that a payment or correction can be linked to the original invoice. The agreement should also establish who follows changes to national specifications.

Test reconciliation

Start with a normal sale and add a more difficult case: a discount, credit note or customer with amended details. Check that the commercial invoice number remains traceable across the responses. Simulate a failure and define a retry procedure that prevents uncontrolled duplicate submissions. An EN 16931 check may be a step when the file and profile are supported; it does not demonstrate Croatian fiscalisation. KlarFakt replaces neither the chosen intermediary nor applicable national checks.

Position checked on 6 October 2026

Since January 2026, Croatian VAT-registered taxpayers issue and receive e-invoices for covered domestic transactions. Issuing extends to further taxpayers in 2027.

Follow one invoice through to receipt

Start with one representative test invoice and the delivery channel agreed with its recipient. Record separately whether the file passed technical checks, whether transmission was accepted and whether the customer matched it to the underlying transaction. These are three different outcomes. Assign an owner to each failure and retain the original file alongside the responses. Also try a correction and a resend so that the process cannot silently create duplicate entries. A successful local validation report replaces neither a required transmission service nor an assessment of the transaction’s tax treatment. The linked country profile records the reviewed scope and unresolved points.

Sources and next steps

• Country profile and evidence : Croatia.

• Porezna uprava : eRačun.