E-invoicing in Croatia from 1 January 2027: what non-VAT sole traders must do

From 1 January 2027, sole traders and companies outside the VAT system in Croatia must issue e-invoices to business customers. What changes, the free MIKROeRAČUN option and six steps before the holidays.

If you are a flat-rate sole trader (paušalni obrt) or a company outside the VAT system in Croatia, in 2026 you have probably only been receiving e-invoices. That changes in seven weeks: from 1 January 2027 you must also issue them to other businesses. Here is what it means and what to do before the holidays.

What exactly changes on 1 January 2027

Croatia's new Fiscalisation Act (Official Gazette 89/2025) introduced e-invoice exchange in two phases. VAT payers have issued and received e-invoices since 1 January 2026. For everyone else, the Tax Administration states that from 1 January 2027 taxpayers not registered for VAT will also be required to issue e-invoices.

• Already (since 2026): you must be able to receive e-invoices and fiscalise their receipt.
• From 1 Jan 2027: invoices to other businesses and the public sector are issued as e-invoices and fiscalised.
• Invoices to consumers (cash, card) still go through the existing till fiscalisation – that is not the same thing as an e-invoice.

According to the Tax Administration's guidance, failing to issue an e-invoice where required is among the most serious offences under Article 71 of the Act. In other words: from January, emailing a PDF to a business customer is no longer enough.

The free option: MIKROeRAČUN

The Tax Administration offers MIKROeRAČUN, a free app in which the Administration itself acts as the information intermediary. Key points:

• it is meant for issuers and recipients who are not in the VAT register and are not public contracting authorities;
• you access it through ePorezna (login via NIAS), with no digital certificate and no contract;
• issuing and fiscalising outgoing e-invoices has been available since 20 October 2026;
• besides issuing, it covers receiving, rejecting, payment reporting and storing e-invoices.

If you enter the VAT system during the year, access ends on the first day of the following year – then you need a commercial intermediary.

The alternative: the software you already use

If you issue invoices from accounting or invoicing software, check whether it supports e-invoicing through an intermediary on the Tax Administration's list of information intermediaries. In that case you authorise the intermediary and confirm your receiving address in FiskAplikacija. The upside is one system for everything; the downside is a subscription. For a sole trader with a handful of invoices a month, MIKROeRAČUN is often enough.

What you need to do

1. List who you invoice. If all your customers are consumers, the change barely affects you. If you have even one business customer, it does.
2. Choose: MIKROeRAČUN or an intermediary. Ask your accountant: "Can my software issue and fiscalise e-invoices from 1 January 2027?"
3. Log in to ePorezna and try it. Create a test e-invoice in December, not on 2 January when a real invoice is waiting.
4. Check receiving. A received e-invoice must be fiscalised within five working days of receipt, and data on rejected e-invoices reported by the 20th of the month for the previous month.
5. Prepare customer data. Having each business customer's OIB (tax number) and exact name in one place speeds up invoicing.
6. Tell your business customers that from January you will invoice electronically, so they don't also ask for a PDF.

Tip: don't wait for the last week of December. Systems get busy and accountants are closing the year.

If you need help setting up software, ePorezna access or the computer you work on, see our IT support. For tax questions, the Tax Administration and your accountant always have the final word.

IT Sektor helps small businesses and sole traders adopt AI and digital tools where they actually pay off — get in touch.