Croatia

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 139 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

18 taxes at rates of 0, 5, 13, 25

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• HR-PDV — 71 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — mandatory from 2026-01-01

Zakon o fiskalizaciji (NN 89/25) čl. 33.-57., na snazi od 1. siječnja 2026. — svaki obveznik fiskalizacije s poslovnim nastanom u Republici Hrvatskoj mora od tog dana izdavati i zaprimati eRačune u transakcijama s drugim obveznicima fiskalizacije (B2B); tuzemni eRačun se razmjenjuje preko ovlaštenog informacijskog posrednika ili pristupne točke, u formatu UBL 2.1 s hrvatskim CIUS proširenjem HR-EXT nad Peppol BIS Billing 3.0, koji je semantički model EN 16931. mandatory_from nosi datum koji obvezuje sve odjednom — obveza zaprimanja vrijedi od 1. siječnja 2026. i za obveznike PDV-a i za one koji nisu, dok obveza izdavanja za neobveznike PDV-a počinje tek 1. siječnja 2027. i nije ovdje posebno modelirana. Prema Zakonu o elektroničkom izdavanju računa u javnoj nabavi (NN 94/18), obveza zaprimanja eRačuna u javnoj nabavi (B2G) postoji već od 1. prosinca 2018., a obveza izdavanja od 1. srpnja 2019., preko središnje platforme FINA-e; ta starija obveza ne mijenja gornju riječ jer B2B obveza od 2026. postoji za sve. profile imenuje temeljni europski format; hrvatsko CIUS proširenje HR-EXT i sama razmjena preko informacijskog posrednika/FINA-e nisu ovim pack-om modelirani — vidi docs/international.md, odjeljak "From Croatia".

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 6400
• receivable no account named

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• HR-PSFI-BS — 28 lines
• HR-PSFI-IS — 9 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

16 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

hr

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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