Croatia Launches Free e-Invoice Issuing in MIKROeRAČUN Ahead of 2027 Deadline

Croatia’s Tax Administration has activated free e-Invoice issuing and fiscalization in MIKROeRAČUN for eligible taxpayers outside the VAT system. Available from October 20, 2026, the upgrade lets small businesses prepare for their mandatory eInvoice issuing obligations starting January 1, 2027.

Croatia’s Tax Administration announced on October 21, 2026, that an upgraded version of its free MIKROeRAČUN application had entered production. From October 20, eligible users can create, issue and fiscalize electronic invoices (eRačuni) through the same application they already use to receive and manage incoming invoices.

The launch is intended to help smaller taxpayers prepare for January 1, 2027, when the obligation to issue eInvoices extends to covered taxpayers outside the Croatian VAT system. This is a functioning application upgrade, not a newly announced postponement or change to the statutory deadline.

What has changed in MIKROeRAČUN?

Previously, MIKROeRAČUN supported receiving, viewing, searching, rejecting, and storing eInvoices, together with fiscalization of incoming invoices and reporting their rejection. The production upgrade adds the ability to prepare outgoing e-invoices and fiscalize their issuance.

The application also supports recording invoice payments and transmitting the corresponding eReporting information. Eligible users can therefore manage key stages of the eInvoice lifecycle in one place, rather than purchasing an additional application solely to perform these covered eInvoicing functions.

Version 4.0 of the Tax Administration’s user guide, updated October 19, 2026, describes the new issuing functions and their operation. The application is accessible through the ePorezna portal: users sign in and select MIKROeRAČUN under “Services.” First-time users must accept the conditions of use.

Who can use the free application?

MIKROeRAČUN is intended for taxpayers who are not registered for VAT and are not public contracting authorities subject to public-procurement e-invoicing rules. It is particularly relevant to smaller businesses and self-employed operators that fall within those eligibility conditions.

The January 2027 obligation does not mean that every retailer must use MIKROeRAČUN. Eligible businesses may choose the free service, while others may need commercial e-invoicing software or services appropriate to their status and operations. The upgrade also should not be confused with a replacement for every POS or consumer-receipt obligation.

How are e-Invoices created and sent?

The updated application guides users through four groups of information: transaction participants, document details, invoice lines and payment details.

After the recipient’s OIB (Croatian identification number) is entered, available recipient information can be retrieved automatically. The issuer must provide a document number in the prescribed three-part structure, and the system checks for a number already used to reduce duplicate entries. Users also select the business process and document type.

For each product or service line, the user enters its description, quantity, unit, price, and applicable tax category. The application supports selection or searching of the appropriate KPD product classification code; the user guide identifies exceptions to the usual line-level KPD requirement for advance invoices and credit notes. Certain totals and VAT-related values are calculated automatically.

Payment details are added in the last stage, with bank-account information retrieved automatically where applicable. Companies must also manually enter any required additional legal information, such as registration and share-capital details, in the “Additional legal information about the issuer” field.

Saving an invoice does not send it to the recipient. Users can first review its PDF visualization and then explicitly confirm sending. Prepared or issued documents remain accessible in the outgoing-invoice list, and existing invoices may be used as templates after updating the invoice-specific data, including number and date.

What happens after sending?

MIKROeRAČUN checks whether the recipient is registered in the relevant electronic address system (AMS). Where a recipient can receive an e-Invoice, the application handles the associated delivery and issuance-fiscalization processes and displays their progress.

Where the recipient is not available in AMS, the guidance describes an alternative: users can download the invoice visualization for delivery by another method, while the required information is reported to the Tax Administration through eReporting. This does not mean a PDF is automatically equivalent to a successfully exchanged structured e-Invoice.

Users can track preparation, delivery, fiscalization, errors and payment status. Successfully issued documents can be downloaded in XML and PDF formats; the PDF includes a 2D barcode for payment. Incoming and outgoing eInvoices are stored free of charge for the prescribed retention period.

The application also permits recording payment information, including the amount, date, and payment method. The corresponding collection information is sent through eReporting, and the user guide confirms that multiple payments may be recorded against the same invoice.

Impact on affected businesses

For eligible small businesses, the immediate benefit is access to an operational, no-fee eInvoice issuing channel before the January 2027 deadline. Automatic data retrieval, built-in validations, reusable templates and status tracking may reduce manual work and common entry errors.

For accountants, POS providers, and ERP or invoicing software vendors, the release is important when assessing customers’ future invoicing workflows. Businesses already using retail software should determine how sales, customer identification, invoice classifications, and payment records will be coordinated with their chosen eInvoice process.

What should businesses do?

Businesses should first confirm their eligibility for MIKROeRAČUN, access the application through ePorezna, and review the updated issuing procedure. They should check customer OIB and electronic-address information, invoice numbering, KPD classifications, and any additional company disclosures before issuing invoices.

Retailers and software providers should also verify how invoice status, alternative delivery, and payment e-reports fit their existing processes. The Tax Administration provides a video tutorial, an information leaflet and updated user instructions; application-specific support is available through the “Pišite nam” form under “Fiskalizacija eRačuna” or by telephone on 0800 913 065.

The main source confirming the upgrade and its implementation dates is the Croatian Tax Administration’s October 21, 2026, announcement, available at

https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/bezgotovinski-racuni-novosti/o/korisinicma-aplikacije-mikroeracun

Further explanations of the issuing process are provided on the Tax Administration’s official page, available at: https://porezna-uprava.gov.hr/hr/izdavanje-eracuna/9013

 Filip Kalaba, Junior Legal Consultant at Fiscal Solutions