E-invoicing is no longer optional in Croatia. Since 1 January 2026, Fiskalizacija 2.0 requires VAT-registered companies to issue and receive structured eRačun invoices for domestic B2B and B2G transactions - and to fiscalize each one in real time. If your accounting or ERP software still emails PDFs, it is already out of step. The rules are published by the Porezna uprava.
What Fiskalizacija 2.0 requires
An eRačun is not a PDF. It is a structured XML invoice (UBL 2.1 with the Croatian HR-EXT extensions) that machines read, validate, and report to the Tax Authority automatically. The obligation rolls out in two waves:
- VAT-registered businesses - issue and receive eRačun for domestic B2B/B2G since 1 January 2026, with mandatory fiscalization of every invoice.
- Businesses outside the VAT system (small traders, many obrti) - must receive eRačun from 1 January 2026, and must issue them from 1 January 2027.
- Every line needs a KPD 2025 product/service code, so classify your catalogue now.
Cross-border invoices use the EU standard (EN 16931 / Peppol BIS 3.0).
How an eRačun actually moves
Most companies never talk to the Tax Authority directly. An information intermediary (informacijski posrednik) runs an access point that formats your invoice into valid UBL 2.1, signs it, delivers it to your customer, and forwards the fiscal message to the central system. You have two integration paths:
- Via an intermediary - the common route. Your software connects once to the intermediary’s API, which handles delivery, rejection, and fiscalization.
- Direct ERP to Tax Authority - you implement the web services yourself. No certification needed, but you own schema compliance and uptime.
Micro-businesses can use the free MIKROeRAČUN app instead of dedicated software.
Getting your software ready
The real work is integration: connecting your invoicing, ERP, or accounting tools to an intermediary, mapping KPD 2025 codes, and validating every field against the schema before go-live. For custom software, eRačun exchange is a clean API integration - testable, automatable, and worth doing once, properly.
This article is general information, not tax or legal advice. Confirm your exact obligations with the Porezna uprava or your accountant.
Frequently Asked Questions
Do I need new software for eRačun? Not necessarily. Most accounting and ERP tools are adding eRačun support, usually through an information intermediary. The work is connecting and configuring it correctly, not always replacing the system.
Is a PDF invoice still valid? Not for domestic B2B between VAT payers. A PDF is not a structured eRačun and cannot be fiscalized. You need the XML format exchanged through a registered channel.
What if I’m not in the VAT system? You must be able to receive eRačun now, and issue them from 1 January 2027. The free MIKROeRAČUN app covers the basics if you invoice rarely.
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