Complete guide to Croatia's OIB (Osobni identifikacijski broj) — 11-digit format, ISO 7064 Mod 11,10 checksum, PDV-ID, VAT registration for foreigners, Fiscalization 2.0, and compliance requirements.
Croatia's e-invoicing mandate explained — Fiskalizacija 2.0 has required structured eRačun between Croatian VAT-registered businesses since 1 January 2026, with near-real-time fiscalisation by both issuer and recipient; non-VAT taxpayers and public bodies start issuing on 1 January 2027. Legal basis, scope, EN 16931 / CIUS-HR / UBL 2.1 format, the national eRačun-AS4 network, onboarding, and the fines in the Fiscalization Act.