Croatia — non-VAT businesses issue e-invoices

What changes?

Issue covered e-invoices when the non-VAT taxpayer phase begins.

Who is affected?

Croatian covered businesses not registered for VAT, including small service firms

When?

2027-01-01.

What to do

1. Check whether your business matches this scope: Croatian covered businesses not registered for VAT, including small service firms
2. Use the free MIKROeRAČUN application or a compatible provider.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

MIKROeRAČUN (official free tool for eligible non-VAT firms)

Primary source

Croatia Fiscalisation Act 2025 (Fiskalizacija 2.0)

Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.