applies from 1.1.2027. Croatia Issuing e-invoices to businesses (VAT-registered)

Do I have to issue e-invoices as a flat-rate trader?

Yes, from 1 January 2027, if you are not VAT-registered. You already have to receive e-invoices from other businesses from 1 January 2026. If you are VAT-registered, you issue them from 1 January 2026. Checked by the Tax Administration.

Who must?: Everyone under the Fiscalisation Act who is not VAT-registered: flat-rate trades, sole traders, freelancers. VAT-registered businesses from 1 January 2026.
What to do?: Choose a solution: the free MIKROeRAČUN or a tool from the shelf.
Set the authorisations in FiskAplikacija.
From 1 January 2027 send every invoice to another business or public body as an e-invoice and fiscalise it.
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?: If you are VAT-registered, your obligation applies from 1 January 2026: start now. Outside the VAT system you have until 1 January 2027.

What gets said wrong online

Wrong: "All flat-rate traders must issue e-invoices from 1 January 2026."

Right: Outside the VAT system issuing starts only on 1 January 2027. From 1 January 2026 you only have to receive them.

Wrong: "I have to send e-invoices to consumers too."

Right: E-invoices are for invoices to other taxpayers and public bodies. Consumers get receipts as before, with fiscalisation.

Wrong: "I need expensive software."

Right: The Tax Administration has the free MIKROeRAČUN. You need a tool only if you want more: appointments, a price list, registers.

Sort it out

The free solution comes first, then tools. Nobody calls you.

MIKROeRAČUN free · Tax AdministrationThe Tax Administration's free app for businesses outside the VAT system: receiving during 2026, issuing from 1 January 2027. Authorisations are set in FiskAplikacija.

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digime360 our toolEU hosting, support in CroatiaE-invoices and fiscalisation, appointments and online booking, a price list with base prices and CSV/XML, working time records, travel orders.

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All tools for this obligation on the shelf

Checked 24 Oct 2026 Sources

Tax Administration: Guide to Fiscalisation 2.0 (Croatian), read on 24 Oct 2026
Tax Administration: Issuers and recipients of e-invoices and the obligation to issue (Croatian), read on 24 Oct 2026
Fiscalisation Act, Official Gazette (NN) 89/2025

Author: 3D&TECH LAB d.o.o. editors · Version 1

This is not legal advice. Deadlines and fines come from the sources listed; check the source before you decide.