Croatia lets small firms issue e-invoices free before the 2027 mandate

Croatia lets small firms issue e-invoices free before the 2027 mandate

21 October 2026: Croatia's Tax Administration has upgraded MIKROeRAČUN, its free e-invoicing app, so that businesses outside the VAT system can now issue and fiscalise eRačuni in it, not just receive them. The change prepares them for the legal obligation to issue e-invoices that starts on 1 January 2027, without buying a separate system, the authority says.

Not yet independently verified. This rests on the Tax Administration's announcement alone; it does not say how many taxpayers the free app is expected to serve. We will update this when it can be confirmed, and remove this note.

What the app does now

Until this release MIKROeRAČUN only handled the receiving side: users could receive, view, search, reject and store eRačuni and fiscalise their receipt or rejection. Now they can also issue eRačuni and fiscalise the issuing, so both directions sit in one place. Fiscalisation here means reporting each invoice to the Tax Administration as part of the transaction, which the app now handles for issued invoices as well as received ones. The app is part of ePorezna, the Tax Administration's online portal, under the "Usluge" (services) menu, and it costs nothing. The authority has published video instructions and updated user guides for issuing.

Who can use it, and who cannot

The app is meant for taxpayers who are not registered for VAT and are not public contracting authorities. That covers many sole traders, craft businesses and small companies under the VAT threshold. VAT-registered businesses, and public bodies that buy under procurement law, are not its audience and will need e-invoicing through their own software or a provider. A day earlier the Tax Administration also published a guide to its business process codes, meant to help issuers choose the right labels on an eRačun.

The pressure on invoicing software sellers

A free state tool for the smallest firms changes the sales pitch for invoicing vendors in Croatia: their market for the 2027 mandate is VAT-registered companies, which need integration with accounting and bulk issuing, rather than micro-businesses that can now meet the rule at no cost. For those micro-businesses the remaining work is practical: setting up access to ePorezna, getting customer details right for electronic delivery, and practising on real invoices before January. Croatia is one of several countries with mandates in the next year; our survey of e-invoicing deadlines lists 14 in nine countries.

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Sources

• Porezna uprava: Korisnicima aplikacije MIKROeRAČUN omogućeno besplatno izdavanje eRačuna, 21 October 2026
• Porezna uprava: Izdavanje eRačuna putem aplikacije MIKROeRAČUN, 21 October 2026