HR-CIUS: the Croatian e-invoice standard

HR-CIUS: the Croatian e-invoice standard based on EN 16931, mandatory since January 2026.

HR-CIUS is the Croatian Core Invoice Usage Specification, the national implementation of the European standard EN 16931. Since 1 January 2026, HR-CIUS has been the mandatory format for B2B e-invoicing in Croatia as part of the Fiscalization 2.0 programme.

Characteristics
PropertyValueManagerCroatian governmentBasisEN 16931SyntaxUBL 2.1ScopeCroatiaB2B mandateYes, since 1 January 2026B2G mandateYes, since 1 January 2026NetworkPeppol eDelivery
What is HR-CIUS?

HR-CIUS adds Croatian business rules on top of the European standard EN 16931 and Peppol BIS Billing V3. Similar to NLCIUS in the Netherlands and XRechnung in Germany, HR-CIUS concretises the European standard for the Croatian market.

Invoices that comply with HR-CIUS automatically comply with Peppol BIS Billing V3 and EN 16931 as well. The reverse does not apply: a generic BIS 3.0 invoice may not meet the additional Croatian rules.

Specific requirements

HR-CIUS sets additional requirements on top of BIS Billing V3:

  • OIB (Osobni identifikacijski broj): mandatory identifier for all Croatian parties
  • Digital signature: mandatory, linked to the issuer's OIB
  • Product classification codes (KPD): mandatory at invoice level
  • Payment terms and bank account: mandatory on the invoice
Fiscalization 2.0

HR-CIUS is inseparably linked to Croatia's Fiscalization 2.0 programme, which combines e-invoicing with real-time fiscalisation at the tax authority (Porezna uprava). Both the sender and the receiver must fiscalise each transaction, enabling the tax authority to perform cross-checks.

BIS 3.0 acceptance

Although HR-CIUS is the official format, Peppol BIS Billing V3 invoices are also accepted. Foreign suppliers invoicing Croatian recipients can use BIS 3.0 without having to convert specifically to HR-CIUS, provided the invoice contains the mandatory identifier (OIB).

eConnect and HR-CIUS

eConnect supports invoicing to Croatia via the Peppol network. The PSB routes invoices automatically in Peppol BIS Billing V3 and adapts the format based on the recipient's expectations.