Do I have to receive e-invoices?

Yes. From 1 January 2026 every business under the Croatian Fiscalisation Act, VAT-registered or not, receives e-invoices from other businesses and fiscalises the receipt within 5 working days. Checked by the Tax Administration.

Who must?

Everyone under the Fiscalisation Act: VAT-registered or not (flat-rate trades, sole traders, companies, freelancers).

What to do?

1. Choose where you will receive them: the free MIKROeRAČUN app or an information intermediary.
2. In FiskAplikacija, authorise the person who handles invoices.
3. Fiscalise every received e-invoice within 5 working days; rejections go through eIzvještavanje.

Where to file?

The Tax Administration's Fiscalisation 2.0 system, through an information intermediary or the free MIKROeRAČUN app.

Who checks?

Tax Administration (Porezna uprava)

Fine

We are checking the fine in the source; until then we do not write a number.

What if I am already late?

Switch receiving on now (MIKROeRAČUN or an intermediary) and set the authorisations in FiskAplikacija. Ask the businesses that already sent you invoices for them.