# Croatia playbook: eRačun, invoice fiscalization, KPD codes and the PDV return

Since 1 January 2026, Croatian-established VAT-registered businesses must issue and receive structured eRačun invoices for covered domestic transactions, and those invoices are fiscalized. Two things make Croatia different from a pure exchange country. Invoice exchange and fiscal reporting are separate events, and each invoice line needs a product or service classification code (KPD). A second phase follows in 2027 for businesses outside the VAT register.

**Data for Croatia on this site:** [Croatia country page](https://erplocalization.com/croatia/) · [Croatia × ERP e-invoicing support](https://erplocalization.com/croatia/#e-invoicing) · [Croatia e-invoicing status](https://erplocalization.com/e-invoicing/#status-croatia)

This playbook uses the same structure as the other country playbooks. Facts come from the [Croatia page](https://erplocalization.com/croatia/) and the Tax Administration sources it cites. ERP support is on the [Croatia e-invoicing matrix](https://erplocalization.com/croatia/#e-invoicing); half of its cells are not yet backed by verified evidence.

## What applies

- **eRačun for VAT-registered businesses.** Issue and receive structured invoices for covered domestic transactions from 1 January 2026, with fiscalization ([Tax Administration eRačun guidance](https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/eracun)).
- **Businesses outside the VAT register.** Receipt and fiscalization through MIKROeRAČUN during 2026, with issuance and the corresponding obligation from 1 January 2027 for the relevant population ([Fiscalization 2.0 implementation guide](https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/bezgotovinski-racuni-novosti/o/vodic-kroz-fiskalizacijudvanula)).
- **KPD codes.** The eRačun material identifies six-digit KPD 2025 product and service classifications as an invoice-data requirement.
- **PDV return.** As listed below.

*VAT returns and audit files for this country, from this site's data*

| Requirement | Type | Frequency (from the country page) | Status on this site |
|---|---|---|---|
| [VAT return](https://erplocalization.com/croatia/#req-hr-vat-pdv) | ordinary return | Monthly or quarterly | verified |

The PDV row gives the deadline as the last day of the month after the tax period, with payment due by the same date, filed electronically through ePorezna. Check the row and its source each cycle.

## Operating model

- The ERP creates the invoice with KPD codes on every line and the buyer's identifiers.
- The invoice is exchanged with the buyer through the address-management arrangements, not by email to a contact.
- The invoice is fiscalized; the ERP stores the fiscalization result separately from the exchange result.
- Inbound invoices are received, fiscalized where required, and matched once.
- Rejections and corrections keep a stable link to the original document. 

## ERP set-up checklist

- Every sellable item and service mapped to a maintained KPD code, with an owner for ambiguous items. Do not derive the code from free text at dispatch time.
- Buyer identifiers and confirmed receiving endpoints in the customer master.
- Separate statuses for exchange, fiscalization and rejection.
- Retries through an intermediary that do not create a new invoice.
- A plan for 2027 if any entity in the group is outside the VAT register.
- Tax codes mapped to the PDV return; see [map tax codes to VAT return boxes](https://erplocalization.com/guides/map-tax-codes-vat-return-boxes/).

## Worked example: a missing KPD code

The 25% standard rate is from the [Croatia page](https://erplocalization.com/croatia/#vat) (source: the EU's Your Europe VAT rates page). Amounts are illustrative round numbers in EUR.

A company sells a service for EUR 1,000 net. The first attempt fails because a new service item has no KPD code. The product-data owner assigns the code in the item master, the invoice is regenerated from the same accounting document and exchanged, and the fiscalization result is stored.

*Example entry: domestic service invoice after the KPD fix (EUR, illustrative)*

| Account | Debit | Credit | Note |
|---|---:|---:|---|
| Trade receivables | 1,250.00 |  |  |
| Service revenue |  | 1,000.00 |  |
| Output VAT |  | 250.00 | 25% |
| Total | 1,250.00 | 1,250.00 |  |

The accounting entry is posted once. The fix is in the item master, so the next invoice for the same service will not fail. At period end the PDV return shows output VAT of 250 for this invoice, and the population of fiscalized invoices should agree with the sales ledger.

## Exceptions to plan for

- Foreign customers and transactions outside the domestic scope; do not push every invoice into the domestic workflow.
- Retail receipts and public-sector procurement, which have their own requirements.
- Items whose KPD code is disputed.
- Correction deadlines and retention periods, which need the current legislation.
- Entities that move into or out of the VAT register.

## Worksheet

Use the [Croatia operating checklist](#template).

## Worksheet: Croatia operating checklist

Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet

Use with the [Croatia playbook](https://erplocalization.com/guides/croatia-fiscalization-eracun-playbook/).

### Scope

- Entity, tax number, in or outside the VAT register:
- Phase that applies (2026 VAT-registered, 2027 non-VAT issuance):
- Access route, credentials and support owner:
- PDV frequency and source:

### Master data

- ☐ Every item and service has a maintained KPD code; owner for disputes named
- ☐ Buyer identifiers and receiving endpoints confirmed

### Statuses tracked separately

- ☐ Exchanged ☐ Fiscalized ☐ Rejected ☐ Corrected

### Tests

- ☐ Missing KPD code blocks the invoice before sending
- ☐ Inbound invoice received, fiscalized where required, matched once
- ☐ Retry does not create a new invoice
- ☐ Correction linked to the original

### Each period

| Check | Result | Owner |
|---|---|---|
| Fiscalized population = sales ledger |  |  |
| PDV return = VAT accounts |  |  |
| Filed and paid by the deadline on the row |  |  |

**Sources checked:** 27 October 2026, through this site's Croatia page (e-invoicing section checked 17 October 2026). Exemptions, retail fiscalization, correction deadlines and retention need the applicable legislation.

## Related guides and data

- [How to prepare master data for ERP localization](https://erplocalization.com/guides/localization-master-data-readiness/)
- [Correct an e-invoice without creating duplicate tax or accounting records](https://erplocalization.com/guides/correct-cancel-replace-e-invoice/)
- [Map ERP tax codes to VAT return boxes and file the periodic return](https://erplocalization.com/guides/map-tax-codes-vat-return-boxes/)

**Data on this site:** [Croatia country page](https://erplocalization.com/croatia/) · [Croatia × ERP e-invoicing support](https://erplocalization.com/croatia/#e-invoicing) · [Croatia e-invoicing status](https://erplocalization.com/e-invoicing/#status-croatia) · [E-invoicing country × ERP matrix](https://erplocalization.com/e-invoicing/#matrix) · [VAT reporting requirements by country](https://erplocalization.com/vat-reporting/#requirements)

In [Country playbooks](https://erplocalization.com/guides/#countries): previous [Hungary playbook: online invoice-data reporting, the 65 VAT return and the A60 statement](https://erplocalization.com/guides/hungary-online-invoice-reporting-playbook/) · [Guides by task](https://erplocalization.com/guides/#by-task) · [All guides](https://erplocalization.com/guides/)

Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.

Related: [Glossary](https://erplocalization.com/glossary/) – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).

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