Knowledge base

    Guide to issuing invoices: Fiscalisation 2.0 and invoice types

    With the introduction of new rules (Fiscalisation 2.0) and different types of clients, it is important to choose the correct invoicing option in SmartAccount.

    This guide will help you quickly determine whether to issue a Standard invoice, Fiscalised invoice or E-invoice.

    Invoice type calculator

    1. Are you VAT-registered?

    Answer the questions above to find out which type of invoice you need to issue.

    Fiscalisation 1.0 requires a certificate

    Issuing fiscalised invoices requires a fiscalisation certificate and setup in SmartAccount. If you have not set up fiscalisation yet, get in touch so we can help you configure it.

    Detailed instructions by invoice type

    If you are not VAT-registered

    Companies and sole trader businesses that are not VAT-registered:

    • For domestic consumers (B2C in Croatia): You must issue a fiscalised invoice — Fiscalisation 1.0 is mandatory regardless of VAT status.
    • For companies (B2B) and foreign customers: Issue a standard invoice, with no obligation to fiscalise it or send an e-invoice.
    • Receiving invoices: You must be able to receive e-invoices from VAT-registered suppliers (MIKROeRAČUN)

    When should you use a "Standard invoice"? (if you are VAT-registered)

    If you are VAT-registered, use this option for foreign clients. These invoices are not subject to fiscalisation.

    • Case A: You are invoicing a company (B2B) based in the EU, the USA or any other third country.
    • Case B: You are invoicing an individual or end customer located outside Croatia (in the EU or a third country), regardless of how they pay.

    When should you use a "Fiscalised invoice"?

    This option is intended exclusively for domestic individuals (consumers).

    • Use this option for all invoices to end customers within Croatia, whether they pay in cash, by card or by bank transfer.
    • Important: To use this option, you must have a fiscalisation certificate. See our guide to obtaining a certificate.

    When should you use an "E-invoice"?

    This is the standard for all domestic legal entities and government bodies.

    • For companies (B2B): All Croatian companies, whether or not they are VAT-registered.
    • For government bodies (B2G): When invoicing a ministry, school, municipality or any other public body.

    Troubleshooting e-invoices

    If you receive the following error when sending an e-invoice: "Klijent nije u AMS sustavu" (the client is not in the AMS system), this indicates one of two possible causes:

    1. The client has no intermediary: The company you are invoicing has not yet selected its information intermediary (such as Fina, ePoslovanje, etc.) and is not registered to receive e-invoices.
    2. Technical error: The e-invoice exchange system is temporarily unavailable due to technical difficulties.

    What should you do? If this error occurs, please contact our customer support. Our team will check the recipient's status and help you issue the invoice successfully.

    For further questions, please contact us.