Fiscalization 2.0 in Croatia: eInvoices simplified issuance with MIKROeRačun

The Croatian Tax Administration’s MIKROeRačun is a free application designed for small and medium-sized entrepreneurs who are not VAT taxpayers, enabling them to issue, receive, and fiscalize eInvoices. Access is managed via the National Identification and Authentication System, with rights to use the app granted to eInvoice recipients from 1 January 2026 and issuers from 1 January 2027, provided they are eTax users and not subject to public procurement e-invoicing rules.