Croatia changes KPD invoice codes from 1 January 2027

Croatia changes KPD invoice codes from 1 January 2027

29 October 2026: Croatian businesses that print KPD product codes on their invoices under the Fiscalisation Act must switch to a corrected code list on 1 January 2027, the Tax Administration has told taxpayers. The change amends the 2025 national product classification, and any invoicing system that holds those codes in its item master will need updating before the first invoice of the new year.

Not yet independently verified. We read the Tax Administration's notice and its table of changes, but the Official Gazette host did not answer, so the decision text itself is unread. The list of affected codes below is our own reading of the table. We will update this when it can be confirmed, and remove this note.

What the Tax Administration has announced

The Porezna uprava says the Decision amending the Classification of Products by Activities of the Republic of Croatia 2025, known as KPD 2025, was published in Narodne novine no. 119/26. The amendments enter into force on 1 January 2027 and apply to the product codes listed in a table the Tax Administration has prepared.

The obligation is stated in one sentence. Taxpayers who, under the Fiscalisation Act (Narodne novine 89/25), show KPD classification codes on their invoices are required from 1 January 2027 to show the correct codes in line with the amending decision. The notice sets no transition period and says nothing about invoices issued in 2026 but corrected in 2027.

Which codes move

The table has three columns: the code, its current name and its name from 1 January 2027. Most entries are renamed. By our reading of the extracted text, 19 lines are marked for deletion, among them 63.10.2 and 63.10.21, which cover video on demand and linear television, while the 63.10.3x codes for crypto-asset services are reworded.

A deleted code is the harder case, because a renamed code still validates and a deleted one may not. A business that invoices under one of those lines needs to know its replacement before January, and the notice itself does not give a mapping.

Work for ERP and invoicing vendors

A business that shows KPD codes normally holds them against its products in an accounting or ERP system, so the correction lands there rather than on the invoice itself. Two checks follow from that. One is whether a vendor's code list is maintained centrally or typed in by each customer, since the second means every customer has to act. The other is what happens to recurring invoices and subscription templates that were created under an old code and will generate new documents in January without anyone reopening them.

Finance teams that have not used the table yet can start by filtering their own item list against its code column, which will show quickly whether any active product is affected at all.

Where to look in our catalogue

Our catalogue lists 15 products in sales tax software and 4 in billing and invoicing software, and vendors serving Croatia will need to confirm their list is updated. The amending decision itself is in Narodne novine 119/26, and the change applies from 1 January 2027.

Related on TrustList:

• Pakistan FBR opens route to amend digital invoices after the 72-hour limit
• Ireland puts B2B eInvoicing into law, with Peppol as the default network
• Slovakia tells businesses to get ready for mandatory e-invoicing on 1 January 2027

Sources

• Porezna uprava: Izmjene KPD oznaka od 1. siječnja 2027., 29 October 2026
• Porezna uprava: Tablica s izmjenama Klasifikacije proizvoda po djelatnostima 2025 (read 2026-11-08), 8 November 2026