Document format and locale facts for Croatia

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: hr, it, vec.

Selected national claims reviewed

Document vocabulary and checks

Croatia's ordinary VAT-invoice particulars, eleven-year accounting-document baseline, special six-year successfully-fiscalized-eInvoice rule, structured eRačun boundary, phased 2026/2027 domestic scope and consumer-sale fiscalization distinction are reviewed. Simplified invoices, exemptions and special schemes, KPD mapping, transaction-specific scope, access-point setup, transmission, fiscalization responses and correction workflows remain case-specific checks.

Evidence snapshot: 9 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: PDV (VAT). Business identifier labels: OIB.

• Guidance: Croatia's VAT Act Article 79 requires the invoice number and issue date; supplier and customer names, addresses and applicable OIB or VAT identifiers; goods quantity and usual commercial name or the type and quantity or scope of services; supply or advance date when different; tax-exclusive unit prices or consideration by VAT rate; discounts not included in unit price; VAT rate and amount; and the total. Exemption, margin-scheme, self-billing, reverse-charge, fiscal-representative and new-transport particulars apply only in the relevant cases.Evidence HR_VAT_ACT, HR_VAT_ACT_2016_AMENDMENT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Croatia's 2024 Accounting Act Article 10 sets an at-least eleven-year baseline for accounting documents underlying journal, general-ledger and subsidiary-book entries, counted from the last day of the business year to which they relate. A 2025 amendment expressly makes that baseline subject to any different rule in the fiscalization law.Evidence HR_ACCOUNTING_ACT_2024, HR_ACCOUNTING_ACT_2025_AMENDMENT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: The special Fiscalization Act rule is narrower: issued and received eInvoices for which eInvoice fiscalization was completed must be kept in original form for six years after the end of the year in which they were issued. Do not substitute that special period for the ordinary accounting-document baseline without confirming that the eInvoice condition is met.Evidence HR_FISCALIZATION_ACT_2025 · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Croatia's eRačun is a structured EU-norm invoice exchanged through access points, not a PDF sent by email. The 2026 phase covers domestic VAT-registered businesses' issuance and receipt; non-VAT businesses receive in 2026 and the listed non-VAT issuance phase begins in 2027. Cash or card transactions fiscalized under the separate receipt procedure can be excluded, and an AMS-identifier outage can trigger a paper fallback plus eReporting. This preview does not create or exchange eRačun, classify lines by KPD, connect to an access point, fiscalize either party's data, or produce the JIR/ZKI/QR evidence used by the consumer-sale regime.Evidence HR_FISCALIZATION_ACT_2025, HR_TAX_ADMIN_FISCALIZATION_GUIDE · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.