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Croatia Invoice Template (Račun)

A free, editable invoice (račun) layout for sales that involve Croatia. It has fields for your OIB and your customer's OIB or EU VAT number, the date of supply, each line's PDV rate, the taxable base and PDV per rate, and the wording a reverse-charge or exempt supply needs. Since 1 January 2026, Croatia's Fiscalisation Act (Zakon o fiskalizaciji, NN 89/25) has changed which documents count as invoices. A taxpayer in the VAT system with its seat or residence in Croatia must issue domestic business invoices as an eRačun, a structured electronic invoice, and report them to the Tax Administration (Porezna uprava); a PDF sent by email is not an eRačun. Invoices to consumers must be fiscalised whatever the payment method. This layout does neither. Use it for cross-border invoices that fall outside eRačun fiscalisation, such as a Croatian studio billing a client abroad or a foreign supplier billing a Croatian company, or as a planning copy. It downloads as an HTML file you edit in a browser and print or save as PDF.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Your OIB (osobni identifikacijski broj)
  • Customer's OIB or EU VAT number (business customers)
  • Date of supply (if different from the issue date)
  • Reverse-charge or exemption note (cross-border and exempt supplies)

How to fill in this Croatia Invoice (Račun)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

Print the due date and your IBAN: the issuer's bank account is one of the items an eRačun reports to the Tax Administration. Agree payment terms in your contract and print them, for example "Rok plaćanja: 30 dana od datuma računa" (payment within 30 days of the invoice date). Croatia uses the euro, so domestic invoices are normally in EUR.

Tax Information

PDV rates (Zakon o porezu na dodanu vrijednost, article 38, as amended by NN 39/2022): 25% standard, 13% and 5% reduced for listed goods and services. Show the taxable base per rate, the PDV rate and the PDV amount. For a reverse-charge supply to a business in another EU country, show no Croatian PDV and the customer's VAT number. Under Fiskalizacija 2.0, an eRačun also reports the KPD 2025 product classification for each line and the issuer's bank account. InvoiceQuickly applies one tax percentage per invoice, labels it "Tax" rather than "PDV", copies saved tax IDs to new invoice PDFs, and cannot issue an eRačun or fiscalise a receipt.

Industry context (2026)

Croatia's fiscalisation now covers business invoices as well as consumer sales. Under the Fiscalisation Act (NN 89/25), from 1 January 2026 VAT-registered taxpayers with a seat or residence in Croatia issue and receive domestic business invoices as eRačuns, and both the issuer and the recipient send the invoice data to the Tax Administration. Taxpayers outside the VAT system can receive eRačuns through the Tax Administration's MIKROeRAČUN app in 2026 and must issue them from 1 January 2027. Consumer invoices are fiscalised regardless of how the customer pays and carry the Tax Administration's JIR code and a QR code. The system adds eIzvještavanje: issuers report payment of eRačuns and recipients report rejections. On 21 October 2026 the Tax Administration announced that its MIKROeRAČUN app now issues eRačuns free of charge (sources accessed 27 October 2026).

Worked example

Studio Jadran d.o.o. in Zagreb, registered for PDV, redesigns the website of a Split hotel company and finishes on 23 October 2026 (an illustrative example). Lines: website redesign, fixed fee €3,200.00; technical SEO audit, 8 hours at €100.00 = €800.00. Taxable base at 25%: €4,000.00. PDV 25%: €1,000.00. Total: €5,000.00. Because both companies are in the Croatian VAT system and the sale is domestic, Studio Jadran issues this as an eRačun from its e-invoicing software, with a KPD code on each line, and both sides fiscalise it; this layout is only useful as a draft. The same work for a VAT-registered company in Munich is different: the invoice shows €4,000.00 with no Croatian PDV, the German customer's VAT number and a reverse-charge note, and it is outside eRačun fiscalisation, so a PDF from this layout or from InvoiceQuickly can be sent.

Common mistakes to avoid

Emailing a PDF to a Croatian business customer

From 1 January 2026, a VAT-registered Croatian seller's domestic B2B invoice must be an eRačun. A PDF by email is not one.

Forgetting KPD codes

Each eRačun line needs a KPD 2025 classification code, except on advance invoices. Map your products before you start issuing.

Treating card payments as outside fiscalisation

Consumer invoices are fiscalised whatever the payment method, not only for cash.

Charging Croatian PDV on an intra-EU service

For a business customer in another EU country, show no Croatian PDV, the customer's VAT number and a reverse-charge note.

Not reporting payment

Under eIzvještavanje the issuer reports when an eRačun is paid, and the recipient reports a rejection.

Invoicing Tips

  • 1Selling to a Croatian VAT-registered business from a Croatian seat? That invoice must be an eRačun with fiscalisation from 1 January 2026. Use e-invoicing software, not a PDF.
  • 2Not in the VAT system? The Tax Administration's free MIKROeRAČUN app lets you receive eRačuns now; your duty to issue them starts on 1 January 2027.
  • 3Map each product or service to its KPD 2025 code before you start issuing eRačuns. The Tax Administration publishes the classification.
  • 4Billing a client in Germany or the US? eRačun fiscalisation covers domestic transactions only, so a cross-border invoice can still be a PDF with the reverse-charge note where it applies.
  • 5Consumer sales need fiscalised invoices with a JIR and QR code, whether the customer pays in cash, by card or by bank transfer, unless your activity is exempt from fiscalisation.

Related Resources

Frequently Asked Questions

Is a PDF invoice still valid in Croatia in 2026?

Not for domestic business-to-business sales by a VAT-registered taxpayer with its seat or residence in Croatia. Since 1 January 2026 those invoices must be issued, sent and received as an eRačun and fiscalised by both the issuer and the recipient, and the Tax Administration says a PDF sent by email is not an eRačun. PDFs remain usable for cross-border invoices, because eRačun fiscalisation applies to domestic transactions only.

What does an eRačun have to contain?

The Tax Administration lists: issue date, invoice number and payment due date; the issuer and recipient; the quantity and type of goods or services with the KPD code (except for advance invoices) and the unit price without PDV; the date of supply or of the advance; the taxable base per rate or exemption; the PDV rate and amount; the original invoice number and date for corrections; and the issuer's bank account.

When do businesses outside the VAT system have to issue eRačuns?

From 1 January 2027. During 2026 they can receive eRačuns from VAT-registered businesses through the Tax Administration's free MIKROeRAČUN app, which since October 2026 also issues eRačuns.

What are the VAT (PDV) rates in Croatia?

25% standard, with reduced rates of 13% and 5% for the goods and services listed in article 38 of the VAT Act (rates checked 27 October 2026). Supplies under the reverse charge show no Croatian PDV.

Can InvoiceQuickly issue an eRačun or a fiscalised receipt?

No. InvoiceQuickly creates PDF invoices with one tax percentage and has no Fiskalizacija, eRačun or JIR support. A Croatian business can use it for invoices to clients abroad, with its OIB and VAT number typed into the notes, because the app copies saved business and client tax IDs to new invoice PDFs.