Invoice format in Croatia: Račun rules

Croatia invoice facts

What a Croatia račun must show

11 fields, from the sources listed below.

• Place and date of issue
• Invoice number in three parts: sequence, business premises and billing device
• Supplier name, address and OIB
• Customer name, address and OIB for business customers
• Quantity and usual trade name of the goods, or type and extent of the services
• Date of supply or of payment, if different from the issue date
• Unit price excluding PDV
• Taxable amount per PDV rate (25%, 13% or 5%)
• PDV rate applied (25%, 13% or 5%)
• PDV amount, in EUR
• Exemption or reverse-charge reference when no PDV is charged

Sample račun in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked PDV example in EUR

A net amount of 1.000,00 € at each PDV rate of Croatia: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (hr-HR)

How hr-HR writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Croatia invoicing rules

• Croatia adopted the euro on 1 January 2023, so amounts and PDV on a račun are written in euro.
• Invoice numbers combine the sequential number, the label of the business premises and the label of the billing device, for example 1/POS1/1.
• Sales paid in cash or by card are fiscalised: the receipt carries the ZKI protective code and the JIR identifier returned by the Tax Administration.
• The 13% rate covers items such as accommodation and catering, and 5% applies to essentials such as bread, milk, books and medicines.
• Keep invoices for eleven years, longer than the record-keeping period of most other EU countries.

E-invoicing, simplified invoices and record keeping

How to make a račun for Croatia

1. 1

   Set currency and format

   Choose EUR and the hr-HR format so amounts read like 1.234,50 €.

2. 2

   Title and number

   Title the document "Račun" and number it in sequence, for example HR-2026-0022.

3. 3

   Your tax ID

   Enter your OIB / PDV identifikacijski broj (format HR12345678901) in the seller details.

4. 4

   Add PDV

   Add PDV at 25%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.