Fiskalizacija 2.0 in short
| Date | Who | Obligation |
|---|---|---|
| 1 January 2026 | VAT-registered businesses in Croatia | Issue and receive domestic B2B and B2G invoices as eRačun; every eRačun is fiscalised and reported (eIzvještavanje) |
| 1 January 2026 | Businesses outside the VAT system | Must be able to receive eRačun |
| 1 January 2027 | Businesses outside the VAT system | Must also issue eRačun |
An eRačun is a UBL 2.1 XML file built to the Ministry of Finance Specifikacija osnovne uporabe eRačuna s proširenjima, identified by urn:cen.eu:en16931:2017#compliant#urn:mfin.gov.hr:cius-2025:1.0#conformant#urn:mfin.gov.hr:ext-2025:1.0. Exchange and fiscalisation go through an information intermediary (informacijski posrednik) or the free MIKROeRAČUN app.
What is checked
- EN 16931: the official CEN schematron for UBL (BR-xx, BR-CO-xx rules).
- Croatian extension: the Porezna uprava schematron
HR-CIUS-EXT-EN16931-UBLin force since 15 March 2026: issue time, process code P1–P12, operator name and OIB, OIB check digits, KPD 2025 classification on every line, HR VAT category names (HR:PDV25, HR:PDV13, HR:PDV5, HR:E, HR:AE, HR:O …), Croatian VAT amounts, electronic addresses (scheme 9934).
All 62 HR-BR rules are listed, in Croatian, with fixes on the eRačun error codes page. UBL-CR warnings that conflict with the Croatian specification (for example IssueTime and SellerContact, which HR requires) are not shown.
For ERP and invoicing software vendors
The same validation is available as a REST API (POST /v1/validate) and as an MCP server for AI agents. Run it before handing an invoice to the intermediary: the JSON report gives the rule id (e.g. HR-BR-25), message and XPath of the failing element.
Frequently asked questions
Does this tool send the invoice to the Croatian Tax Administration?
No. It only validates and displays the file. Sending and fiscalisation are done by your information intermediary or the MIKROeRAČUN app.
Why do the official sample files fail?
The samples published in December 2025 have 2025 issue dates and placeholder OIBs without valid check digits. The validator in force since 15 March 2026 reports them as HR-BR-40, HR-BR-9 and HR-BR-53, which is the expected result.
Do foreign suppliers have to issue Croatian eRačun?
Fiskalizacija 2.0 covers domestic transactions between businesses established in Croatia. Invoices to and from foreign businesses are outside the eRačun obligation, although a Croatian buyer may ask for a Peppol or eRačun file.
Developers: same engine as an API
curl -F file=@invoice.pdf https://einvoicechecker.com/v1/validatecurl -F file=@invoice.xml https://einvoicechecker.com/v1/parsecurl -F file=@invoice.xml "https://einvoicechecker.com/v1/render?lang=en" -o invoice.html