What a compliant invoice must show in Croatia.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in EUR Legal format EN 16931 UBL (Peppol BIS 3.0) Requires a structured e-invoice

What the invoice must show

The content Croatia's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title

Račun Invoice

Tax shown in

EUR

Payment terms

Due date or payment terms required

How each party is identified

The registration numbers and their formats the Croatia rules expect on the invoice.

Seller

OIB / PDV ID VAT number · HR + 11 digits (OIB) · always

Seller

MBS / Trgovački sud court register number · 9 digits · companies

Buyer

OIB / PDV ID buyer VAT number · HR + 11 digits (OIB) · when registered for the tax

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargeofficial source · verify ↗

prijenos porezne obveze — čl. 75. st. 1. t. 6. Zakona o PDV-uReverse charge

Intra-Community supplystatute ↗

Oslobođeno PDV-a — isporuka dobara unutar EU, čl. 41. st. 1. Zakona o PDV-uVAT exempt intra-Community supply

Exportstatute ↗

Oslobođeno PDV-a — izvoz, čl. 45. Zakona o PDV-uVAT exempt export

Exemptstatute ↗

Oslobođeno PDV-a — čl. 39./40. Zakona o PDV-uVAT exempt

Out of scopestatute ↗

Nije predmet oporezivanja u RH — mjesto isporuke u inozemstvu (čl. 17. Zakona o PDV-u)Not taxable in Croatia

Foreign seller (import)statute ↗

Bez hrvatskog PDV-a — isporuka iz treće zemlje; PDV pri uvozu plaća uvoznik (čl. 4. st. 1. t. 4. Zakona o PDV-u)VAT not charged — supply outside the scope of Croatian VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).

The client's step: Fiskalizacija 2.0: domestic B2B invoices between Croatian VAT payers are exchanged as eRačun and fiscalised since 1 January 2026 — the client's step.

Čl. 79. Zakona o PDV-u: broj i datum, OIB obiju strana, naziv/adresa, količina i vrsta, datum isporuke, jedinična cijena, popusti, porezna osnovica po stopi, stopa, iznos PDV-a, ukupno; napomene o oslobođenju.

The format, and who sends it

Croatia requires a structured e-invoice — a plain PDF is not the legal document.

Legal format(s)

EN 16931 UBL (Peppol BIS 3.0) · PDF invoice

Transmission

A clearance platform or accredited channel — the seller's own step (see above)

Don't just look these rules up. Generate them.

Invoice by Juros-AI builds the Croatia e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Croatia invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.