For flat-rate sole traders (paušalni obrt), freelancers and small companies in Croatia outside VAT

Croatian eRačun ready before 1 January 2027, without the guesswork

Croatian income-tax and profit-tax payers who are not registered for VAT, including flat-rate sole traders, must issue and fiscalise eRačun e-invoices to other businesses from 1 January 2027, and have had to receive them since 1 January 2026. Spremni za eRačun sets up the Tax Administration's free MIKROeRAČUN app or your current software in one video call, checks receiving and issues your first eRačun with you. The first step, a check of what applies to you, costs €5 and is credited in full against setup if you order within 30 days.

Updated

  • A written check for €5: what applies to you from 1 January 2027, what you already must do since 2026 and the simplest route for your business.
  • MIKROeRAČUN or your invoicing software set up and tested on a real eRačun, received and issued.
  • No subscription and no commission: if you choose paid software, you pay its provider directly.
No card needed to requestDelivered within 2 business daysPay once, no subscription
SummaryOne page: what was set up, where incoming eRačun arrive,…
1 Jan 2027

Croatian Tax Administration: in 2026 only businesses on the VAT register must issue and fiscalise eRačun; from 1 January 2027 income-tax and profit-tax payers outside VAT must do so too.

Source: porezna-uprava.gov.hr
€0

MIKROeRAČUN is the Tax Administration's free app for issuers and recipients outside the VAT system; issuing eRačun through it has been possible since 20 October 2026.

Source: porezna-uprava.gov.hr
€3,980

For not issuing or not receiving eRačun, or not fiscalising them, the Fiscalisation Act sets a fine of €3,980 to €39,810 for a sole trader (Article 71).

Source: narodne-novine.nn.hr
Why now

From 1 January 2027 a PDF sent by email is no longer enough

Croatia's Fiscalisation Act (Zakon o fiskalizaciji, NN 89/2025) introduced Fiskalizacija 2.0. VAT-registered businesses have issued and fiscalised eRačun since 1 January 2026. Income-tax payers from self-employment and profit-tax payers who are not on the VAT register have had to receive eRačun since 1 January 2026, and must also issue and fiscalise them from 1 January 2027. The law does not name flat-rate sole traders (paušalisti), but they pay income tax from self-employment, so the obligation covers them too.

It applies to invoices to other businesses in Croatia. Invoices to consumers are not eRačun; they are fiscalised as ordinary invoices, which since 1 January 2026 applies whatever the payment method, bank transfers included. The Tax Administration offers a free app, MIKROeRAČUN, which has been able to issue eRačun since 20 October 2026, and the paid tools we checked start at €8 a month excluding VAT.

None of the steps is hard, but they are scattered across ePorezna, the NIAS login, MIKROeRAČUN's terms of use, FiskAplikacija and, if you use other software, authorising an information intermediary, and the official guidance is in Croatian. Spremni za eRačun goes through them with you in one call and checks everything works before January.

Without it

  • On your own, with MIKROeRAČUN and the official guides: Free: the Tax Administration provides MIKROeRAČUN, user instructions and leaflets, in Croatian. For many flat-rate…
  • Invoicing software (for example Solo or mer): Solo offers a free plan for up to 3 invoices or quotes a month with sending and receiving eRačun, and its solo plan…
  • Your bookkeeping firm: The right choice if your bookkeeper offers the setup and has time before year end. We can also work for the…

With Spremni za eRačun

  • A written check for €5: what applies to you from 1 January 2027, what you already must do since 2026 and the simplest route for your business.
  • MIKROeRAČUN or your invoicing software set up and tested on a real eRačun, received and issued.
  • No subscription and no commission: if you choose paid software, you pay its provider directly.
  • Obligation check
  • MIKROeRAČUN set up
How it works

How it works

  1. 1

    A short questionnaire

    Your legal form, whether you are VAT-registered, what you invoice with today, how many invoices you send to businesses each month and who keeps your books. Five minutes.

  2. 2

    Written check

    Within one business day we send a written answer: what applies to you, from when, and which route to take, MIKROeRAČUN, your current software or something else. If the free route without us is enough, we say so.

  3. 3

    Video call with screen share

    You log in to ePorezna through NIAS; we guide each step: MIKROeRAČUN or your software, the FiskAplikacija check, receiving, and your first eRačun to one of your business customers. About 45 minutes, in English or Croatian.

  4. 4

    Summary

    One page: what was set up, where incoming eRačun arrive, how to issue the next one and what to do if a customer has no eRačun address.

What it does

Features

Obligation check

A written answer on what applies to you: whether you are VAT-registered, whether you invoice businesses and from when you must issue eRačun. If the free route is enough, we say so.

MIKROeRAČUN set up

ePorezna login through NIAS, terms of use accepted, MIKROeRAČUN confirmed as your information intermediary in FiskAplikacija, and email alerts for new eRačun.

Or your current software

If you already invoice with software that supports eRačun, we connect it and check its information intermediary's authorisation in FiskAplikacija.

Receiving checked

Where incoming eRačun arrive, how to view, accept or reject them and who forwards them to your bookkeeper. This obligation has applied since 1 January 2026.

First eRačun issued with you

We issue your first eRačun to one of your business customers together, so next time you know every step.

Plan for when things go wrong

What to do if a customer has no address for receiving eRačun: the law then allows a paper invoice, with the data sent through e-reporting (eIzvještavanje). We explain how that works in your tool.

One-page summary

What was set up, where invoices arrive, who has access and which dates apply to you. For you and your bookkeeper.

A look inside

A look inside

What you get: the working view and the delivery report.

Illustration of the layout, built from this page's own feature list. It shows no real results.

The working viewWithin one business day we send a written answer: what applies to you, from when, and which route to take, MIKROeRAČUN, your current…
Your delivery reportWe confirm your request within one business day, and most businesses are ready after one video call.
Built for

Who it's for

Foreign founders with a Croatian obrt or company

A flat-rate sole trader or small company in Croatia run in English, where the Croatian-only guidance is the main obstacle. We work in English.

Flat-rate sole traders (paušalni obrt)

A few invoices a month to companies and other sole traders, made in Word, Excel or a simple tool. From 1 January 2027 they must be eRačun.

Freelancers and sole traders on income tax outside VAT

Designers, translators, consultants and tradespeople not registered for VAT: the same obligation and the same free route as flat-rate traders.

Small companies outside VAT

A d.o.o. or j.d.o.o. that pays profit tax but is not VAT-registered also issues eRačun from 1 January 2027.

Works with

Plans

Pricing

One-time prices per business (OIB), in euros, final amount. Every plan is paid once, after we confirm by email; the €5 check is credited in full against Setup or Bookkeeping firm if you order within 30 days. No subscription and no commission: if you choose paid invoicing software, you pay its provider directly. Founding customer pricing applies to early-access orders.

Orders are subject to the Spremni za eRačun terms.

Check

€5 one-time

A written answer: what applies to you and which route to take

  • Obligation checked against your legal form and VAT status
  • The dates that apply to you
  • Recommendation: MIKROeRAČUN, your software or another tool
  • Step list for setting it up yourself
  • Email answer within one business day
  • The €5 is credited in full against Setup or Bookkeeping firm if you order within 30 days
Request service
Recommended

Setup

€9 one-time

Everything set up with you in one video call

  • Everything in Check
  • MIKROeRAČUN or your invoicing software set up
  • FiskAplikacija check and intermediary authorisation if needed
  • Receiving eRačun tested
  • First eRačun issued together with you
  • One-page summary
  • Email questions answered until 31 March 2027
Request service

Bookkeeping firm

€79 one-time

Bookkeeping firms and several businesses at once

  • Up to 10 clients (€7 per extra client)
  • Everything in Setup for each client
  • We talk to your clients directly
  • Client readiness overview
  • Priority slots before the end of December
Request service

Compared with the alternatives

On your own, with MIKROeRAČUN and the official guides
Free: the Tax Administration provides MIKROeRAČUN, user instructions and leaflets, in Croatian. For many flat-rate traders that is enough with a little time and patience; we shorten it to one call.
Invoicing software (for example Solo or mer)
Solo offers a free plan for up to 3 invoices or quotes a month with sending and receiving eRačun, and its solo plan costs €10 a month including VAT. mer has BASIC MICRO plans from €8 a month excluding VAT plus a €29 activation fee. A good choice if you issue more invoices; if your software already does it, we will tell you straight away.
Your bookkeeping firm
The right choice if your bookkeeper offers the setup and has time before year end. We can also work for the bookkeeping firm, with its clients, on the Bookkeeping firm plan.

What changed

  • Croatian Tax Administration: in 2026 only businesses on the VAT register must issue and fiscalise eRačun; from 1 January 2027 income-tax and profit-tax payers outside VAT must do so too. Source: porezna-uprava.gov.hr
  • MIKROeRAČUN is the Tax Administration's free app for issuers and recipients outside the VAT system; issuing eRačun through it has been possible since 20 October 2026. Source: porezna-uprava.gov.hr
  • For not issuing or not receiving eRačun, or not fiscalising them, the Fiscalisation Act sets a fine of €3,980 to €39,810 for a sole trader (Article 71). Source: narodne-novine.nn.hr
Getting started

From request to your first eRačun

We confirm your request within one business day, and most businesses are ready after one video call.

  1. Day 1: You fill in the 5-minute questionnaire; we email your check.
  2. Day 2: If you want the setup, we book the video call.
  3. Day 2–3: Video call: MIKROeRAČUN or your software, FiskAplikacija, receiving.
  4. Day 3: First eRačun and one-page summary.

Security and data

  • We never store passwords or NIAS credentials: you always log in to ePorezna yourself, and we guide you over screen share.
  • Invoices go only through MIKROeRAČUN or the software you chose; after setup we have no access to your invoices.
  • Questionnaire data (OIB, legal form, software) is stored encrypted and deleted 90 days after delivery, or sooner on request.
  • Only the people handling your order can access it, and every access is logged.

Questions

I have a flat-rate sole trade (paušalni obrt). Must I issue eRačun from 2027?

If you are not VAT-registered, yes, for invoices to other businesses in Croatia. The Fiscalisation Act requires income-tax payers from self-employment outside VAT to issue and fiscalise eRačun from 1 January 2027, and they have had to receive them since 1 January 2026.

Do I have to send eRačun to consumers?

No. eRačun is issued to businesses in Croatia, and invoices to consumers are fiscalised as ordinary invoices, since 1 January 2026 whatever the payment method. A transaction with a business paid in cash or by card can be exempt if a fiscalised receipt was issued for it.

Is MIKROeRAČUN really free?

Yes. The Tax Administration describes it as a free app for issuers and recipients who are not VAT-registered and are not public contracting authorities. You log in to ePorezna through NIAS, with no digital certificate.

Why pay you if the app is free?

You do not have to. Our €5 check tells you whether you need help at all, and is credited in full if you then order setup within 30 days. The €9 setup makes sense if you want everything done together in one call, in English, and your first eRačun issued with someone beside you.

What are the fines?

For not issuing or not receiving eRačun, or not fiscalising them, the Fiscalisation Act sets a fine of €3,980 to €39,810 for a sole trader who is a natural person (Article 71).

Do you need my passwords or NIAS login?

No. You always log in to ePorezna yourself, and we guide you over screen share. We do not store your credentials or invoices.

Is this tax advice?

No. Spremni za eRačun is a technical setup service. For tax questions about your business, your bookkeeper, tax adviser or the Tax Administration has the final word.

Ready when you are

Tell us about your setup. We confirm by email and get you running within 2 business days.

Request service