Glossary

Key Croatian e-invoicing and fiscalization terms used in the nRačuni application.

OIB — Personal Identification Number

A unique identifier for every legal entity and individual in the Republic of Croatia. Consists of exactly 11 digits.

• Used in the app: Required for the company profile; optional for partners, but required for B2B e-invoices and CIS fiscalization.
• Legal basis: OIB Act (NN 60/08, 119/12, 98/19), Croatian Tax Administration.

JIR — Public Identification Serial Number

A UUID assigned by the CIS (Central Information System) after a successful fiscalization of a cash invoice.

• Format: UUID (e.g. a1b2c3d4-e5f6-7890-abcd-ef1234567890)
• Use: Must be printed on every cash invoice alongside the ZKI.
• Legal basis: Cash Fiscalization Act (NN 133/12 and amendments).

ZKI — Source Protection Code

A 32-character hexadecimal MD5 hash calculated locally on the server by signing the invoice data with the FINA certificate, before submitting to CIS.

• Format: 32 hex characters (e.g. a1b2c3d4e5f6...)
• Inputs: Operator OIB, date/time, invoice number, premises code, device code, amount.
• Use: Integrity proof — CIS uses ZKI to verify the request and as the basis for assigning the JIR.

eRačun (Electronic Invoice)

A structured electronic document in UBL 2.1 (ISO/IEC 19845) format exchanged via the moj-eRačun platform.

• B2B: Mandatory for invoicing domestic companies since the law came into force; the buyer receives the invoice in their moj-eRačun inbox.
• B2G: Mandatory for invoicing public sector entities (Electronic Invoicing in Public Procurement Act, NN 94/18).
• Document types: 380 — Invoice, 381 — Credit note, 384 — Corrective invoice.
• EU basis: Directive 2014/55/EU.

PDV — Value Added Tax (VAT)

Croatian abbreviation for Porez na dodanu vrijednost. Rates are set by law (NN 73/13):

KPD — Classification of Products and Activities

Croatian classification aligned with the European CPA (Classification of Products by Activity). Code format: XX.XX.XX (6 digits in three groups of two).

• Used in the app: Required on line items in B2B e-invoices (UBL XML); assigned to products in the catalog.
• Browse: Settings → KPD codes (reference data, read-only).
• Source: DZS — Croatian Bureau of Statistics.

Fiscalization

The legal obligation to electronically report cash transactions to the Tax Administration in real time via CIS, aimed at combating the grey economy.

• CIS: Centralni Informacijski Sustav (Central Information System), operated by the Tax Administration with FINA as technical operator.
• Applies to: Cash and card payments — not bank transfers.
• Legal basis: Cash Fiscalization Act (NN 133/12, 115/16, 106/18, 121/19).

Poziv na broj (Payment Reference)

A structured payment reference printed on the invoice and QR code that helps the recipient (buyer) match incoming payments.

• Format: Model code + number (e.g. HR01 2025-PP1-NU1-0001)

• Models:

  Model	Description
  HR99	No payment reference
  HR00	Content only, no check digit
  HR01	Content + MOD11INI check digit (recommended)
  HR05	Invoice number only + MOD11INI check digit

• Algorithm: MOD11INI — weights 2,3,4,5… from right to left; remainder mod 11; if ≤1 returns “0”, otherwise (11 − remainder).

• Important: The payment reference must always include the model code.

• Used in the app: Auto-generated when an invoice is created; embedded in the QR code on B2C invoices; included in eInvoice XML.

Poslovnica / Naplatni uređaj (Premises / POS Device)

Poslovnica (Business premises): The physical or virtual location from which invoices are issued. Has a unique code registered with the Tax Administration.

Naplatni uređaj (POS device / cash register): A device within premises. Together with premises it determines the invoice numbering sequence.

Invoice number format:

• Per premises: {sequence}/{premises code}
• Per device: {sequence}/{premises code}/{device code}

UBL — Universal Business Language

An international open standard (ISO/IEC 19845, OASIS) for the electronic exchange of business documents.

• Version in app: UBL 2.1
• Used in the app: Format for submitting eInvoices via the moj-eRačun API; format in which inbound e-invoices are received.
• Contents: Invoice metadata + line items + VAT summary + embedded PDF attachment.

Storno / Credit Note

Storno: The process of canceling a finalized or fiscalized invoice by creating a new P10 document with negated amounts referencing the original invoice (UBL document type 381 — Credit Note).

The Storno is triggered via the Storno button on the invoice detail page and does not modify the original document.

Business Process Types (P1–P12, P99)

Codes describing the purpose and type of invoice, aligned with the UN/CEFACT trade document type standard: