Croatia Fiscalization — Everything You Need to Know

Introduction

Croatian fiscalization requires eligible invoices and receipts issued by accommodation providers to be registered through an approved fiscal process. Cloudbeds integrates with Fonoa to submit invoices and credit notes for fiscalization and return the completed fiscal documents to Cloudbeds.

After the integration is configured, fiscalization takes place as part of the normal invoicing workflow. Use this article to understand the document lifecycle, recipient-based fiscalization types, deposit handling, credit notes, and the records available in Cloudbeds.

Table of contents

• How Croatian fiscalization works
• Understanding the multi-file model
• Fiscalization types
• Invoice numbers and numbering
• What the fiscalized PDF includes
• Credit notes
• Deposits and prepayments
• View invoices and fiscal records
• Where files are located
• Integration cost
• Consumption tax limitation
• Related articles

How Croatian fiscalization works

When you create an invoice in Cloudbeds, the document moves through the following fiscalization process:

1. Fiscalization is triggered automatically. No additional action is required.
2. Cloudbeds sends the invoice to Fonoa in real time.
3. Fonoa determines the fiscalization type based on the invoice recipient.
4. Fonoa returns a fiscalized PDF containing the required fiscal fields.
5. Cloudbeds stores all generated documents under Accounting > Invoices and Documents.

Understanding the multi-file model

When you create an invoice, the system generates three files:

1. Fonoa-generated PDF (authoritative fiscal document)

• What it is: The official fiscal invoice generated by Fonoa and submitted to the Croatian Tax Authority.
• Fiscal validity: Fully fiscal-valid and compliant.
• Contains: JIR, ZKI, QR code, invoice number, and operator details.
• Use for: Tax compliance, audits, submissions to authorities, and guest communication.

Keep the Fonoa-generated PDF as the legal and compliance document.

2. Fiscal XML (machine-readable submission)

• What it is: Structured data submitted to the Croatian Tax Authority during fiscalization.
• Fiscal validity: Part of the fiscal submission process.
• Contains: A machine-readable version of the fiscal data.
• Use for: Technical audits and integration verification.
• Stored with: The complete fiscal record.

3. Cloudbeds internal copy

• What it is: A copy maintained in Cloudbeds for accounting and operational records.
• Fiscal validity: Not independently fiscal-valid; use it for reference only.
• Use for: Internal records, folio documentation, and operational reference.

Fiscalization types

Fonoa determines the fiscalization type from the invoice recipient's details. You do not select the type manually.

Fonoa uses the recipient's OIB or foreign VAT number to determine the fiscalization type. Incorrect or incomplete recipient details may cause the wrong type to be applied. Review Croatia Fiscalization - Troubleshooting and FAQ for recommended checks.

Invoice numbers and numbering

Fonoa generates and controls the invoice numbering sequence. Understanding how numbering works is important for compliance.

How invoice numbers are assigned

• Generator: Fonoa generates and controls the invoice numbering sequence.
• Format: Sequential numbers are assigned at the time of fiscalization.
• Uniqueness: Each transaction receives a unique, non-repeating number.
• Display: Invoice numbers appear on the Fonoa PDF and in Cloudbeds records.
• Changes: Invoice numbers cannot be manually edited or reassigned after fiscalization.

Understanding Your Invoice Number

Your invoice number is created by Fonoa, not by Cloudbeds — nothing is numbered on the Cloudbeds side. It always has three parts separated by slashes, e.g. 15/5/1:

• 15 — sequential number. A running count of invoices, managed by Fonoa for your business location. It resets to 1 automatically at the start of each calendar year; you don't need to do anything for this.
• 5 — Business Premises Code. The registration number the Tax Authority issued for this business location. Confirm it matches your e-Porezna registration.
• 1 — POS Device Code. Identifies the register the invoice was issued from. Historically every computer that produced invoices was registered separately with the Tax Authority; today most properties use a single device, so this is usually 1 — but the value is your decision, based on how your business is registered. If you're unsure, confirm with your accountant before go-live.

Since Fonoa controls the sequence, invoice numbers can't be changed or renumbered in Cloudbeds. The same number identifies all of the files that make up that document.

Pre-release document limitation

Documents issued before the Croatia Fiscalization feature was released in Cloudbeds do not receive retroactive Cloudbeds copies.

• Invoices created after integration setup: Copies are available in Cloudbeds.
• Pre-release invoices: Work with your accountant or contact Cloudbeds Support if you need records issued before fiscalization was active.
• New invoices: Copies are stored automatically after the integration is active.

What the fiscalized PDF includes

Fonoa generates the fiscalized PDF and includes the information required for the Croatian fiscal record.

Credit notes

When you issue a credit note in Cloudbeds, the document is automatically sent to Fonoa for fiscalization. No separate submission is required.

A fiscalized invoice cannot be automatically canceled. Issue a credit note to reverse the fiscal document.

For canceled reservations, including Booking.com reservations, verify that the corresponding credit note was fiscalized. Go to Accounting > Invoices and Documents and confirm the document's fiscalization status.

Croatia's document model: no original/duplicate pair

Croatia does not use an original/duplicate document pair model. The original invoice and its reversal remain separate fiscal records.

• Original invoice: It is recorded with the Tax Authority with its JIR and remains in the fiscal record.
• Credit note: It is issued as a separate fiscal document with its own JIR.
• Audit trail: Both documents remain in the fiscal record, showing the original transaction and its reversal.
• No cancellation: The original invoice is reversed by the credit note; it is not replaced or removed.

This model maintains a complete audit trail with the Tax Authority.

Deposits and prepayments

Fiscalization is triggered when an invoice is created, not when a payment is recorded.

• Create a separate invoice manually when a deposit or prepayment is received.
• Recording a payment without an associated invoice does not trigger fiscalization.

View invoices and fiscal records

All fiscalized invoices and credit notes are stored under Accounting > Invoices and Documents.

• Open an invoice to view the complete fiscalized PDF, including the JIR, ZKI, and QR code.
• Review credit notes and their associated original invoices.
• Use the Fonoa-generated PDF as the authoritative fiscal record.
• Use the Cloudbeds internal copy for reference and internal use only.

Where files are located

Fiscalized documents are accessible in multiple locations for convenience and compliance.

Accounting (primary location)

Path: Accounting > Invoices and Documents

• Fiscalized invoices and credit notes.
• Fonoa-generated PDFs.
• Cloudbeds internal copies for reference.
• Fiscal XML records.
• Fiscal metadata, including JIR, ZKI, and submission timestamps.

Reservation

Path: Reservation > Documents or Attachments

• The Fonoa PDF linked to the guest's reservation.
• The Cloudbeds internal copy, where applicable.
• Credit notes linked to their original invoices.
• Files added automatically after fiscalization is complete, typically within one to two minutes.

Guest emails

When an invoice or credit note is sent to a guest:

• The Fonoa PDF is included as the fiscal-document attachment.
• The Cloudbeds internal copy may be used for delivery purposes.
• The guest receives the complete fiscal-valid document, including the JIR, ZKI, and QR code.

Choose the correct document

Integration cost

Croatia fiscalization through Fonoa is included with the property's current Cloudbeds subscription at no additional cost.

Consumption tax limitation

In addition to VAT (PDV), certain beverages sold at a property may be subject to a separate local consumption tax. This can include alcoholic drinks, wine, beer, and non-alcoholic beverages.

General considerations include:

• The rate may be up to 3% and is calculated on the price before VAT.
• The applicable rate is set by the local city or municipality and may differ by location.
• The tax applies to the affected beverage categories, not to room charges or general service fees.

The following examples are for reference only. The integration does not currently calculate these amounts:

Example 1: Standard beer or house wine

Example 2: Premium spirits or quality wine

Contact your accountant or local municipality to confirm the consumption tax rate that applies to your property. For official tax information, visit the Croatian Tax Authority website.

Related articles

Review these resources for configuration instructions and help resolving Croatian fiscalization errors or unexpected document results:

• Croatia Fiscalization - Set up guide
• Croatia Fiscalization - Troubleshooting and FAQ