Croatia: Frequently asked questions

Taxpayers with a seat or residence in Croatia, and public bodies, must exchange e-invoices (eRačun) for domestic transactions with each other.

• VAT-registered taxpayers issue and receive e-invoices from 1 January 2026.
• Income tax and profit tax payers outside the VAT system receive e-invoices from 1 January 2026, and issue them from 1 January 2027.

Foreign companies that only have a Croatian VAT number are not covered.

No. Receipts to consumers are fiscalized when they are issued, and carry a JIR and a QR code (Fiscalization 1.0). E-invoices between businesses have neither. See B2C (Fiscalization 1.0) in the guide.

The e-invoicing obligation covers domestic transactions only. An invoice to a customer abroad can be a paper invoice or another suitable form, and it isn't fiscalized.

If your customer has no e-invoicing address in the Tax Administration's address registry (AMS), you issue the invoice another way, for example by e-mail. Unimaze then reports it as a taxable delivery (eIzvještavanje).

The invoice is issued only once. It isn't sent again if the customer registers an address later.

Fiscalization sends a set of data from each e-invoice to the Tax Administration, separately from the delivery of the invoice itself. Both sides do it:

• Invoices you issue are fiscalized when they are issued. Self-billed invoices within 5 working days.
• Invoices you receive are fiscalized within 5 working days of receipt.

Once you have authorised Unimaze, Unimaze fiscalizes for you. See Guide: Croatia Onboarding.

• Payments: as the supplier, you report each paid e-invoice by the 20th of the month after the payment.
• Rejections: as the customer, you report each rejected e-invoice by the 20th of the month after the rejection.

You register both through Unimaze, which reports them to the Tax Administration. See Supplier must register a payment and Customer may register a rejection.

No. Payments received in one month must be reported by the 20th of the next month. For example, invoices paid in March 2026 must be reported by 20 April 2026.

Yes, but the fiscalization data is in euro. The amounts, including the VAT amount, are converted at the exchange rate that applies under the VAT rules.

An invoice can't be changed after it has been delivered, and the same invoice can't be sent twice. Cancel it (storno) and issue a new invoice. You can cancel it in two ways:

• A credit note (381) for the full amount, with business process P9.
• A corrective invoice (384) for the full amount with negative values, with business process P10.

A correction must refer to every invoice it covers.

Issue a credit note (381) that refers to all the invoices the discount applies to.

No, there is no deadline for rejecting an invoice. But each rejection must be reported by the 20th of the month after the rejection.

By rejecting an invoice, you declare that you won't claim input VAT on it.

A debit note adds a charge to the original invoice, so the VAT due increases. A corrective invoice can have both positive and negative lines, and corrects the original invoice in either direction.

Every e-invoice carries a business process code (field BT-23). It describes the business situation, and it has to fit the document type:

• Invoice (380): P1 for orders under a contract, P2 for periodic invoicing under a contract, P3 for a standalone order, P5 for immediate payment, and P7 or P8 when the invoice refers to a delivery note (and a goods receipt).
• Prepayment invoice (386): P4 for advance payment, or P6 for payment before delivery of a specific order.
• Partial and final invoices, for example in construction: P11.
• Credit note (381) or an invoice with negative amounts: P9.
• Corrective invoice (384): P10.
• Self-billed invoice (389) or credit note (261): P12.

If you set neither the process nor the document type, Unimaze uses P1 for invoices and P9 for credit notes. See Use of profile identifiers for the full list.

The invoice number has three parts: the sequential number, the business premises and the issuing device. You can add other marks after them. E-invoices need their own number sequence, separate from retail receipts.

You define what counts as business premises and devices in an internal act. You don't need to register them with the Tax Administration.

A proforma is an offer, not an invoice, and has no effect for VAT. A prepayment invoice is a real invoice, issued after the customer has paid in advance, with business process P4 (or P6 for a specific order). It is cancelled (storno) when the final invoice is issued.

Yes, except on prepayment invoices (386) and credit notes (381 or 261). Every line of any other e-invoice needs a KPD 2025 code. See Product classification in the guide.