--- title: "Croatia — Fiscalisation 2.0 B2B mandate" description: "Croatia e-invoicing: Fiscalisation 2.0 B2B mandate from 1 January 2026 for VAT taxpayers, structured invoices via national portal + Peppol BIS for cross-border." canonical: "https://docs.get-flowie.com/compliance/hr" source: "https://docs.get-flowie.com/compliance/hr.html" --- # Croatia — Fiscalisation 2.0 B2B mandate 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: 2026-07-13._ 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-`| 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.