# eRačun for a Croatian flat-rate sole trader (paušalni obrt) from 1 January 2027

By Rotomal team · Updated 2026-10-29 · Part of [Spremni za eRačun](https://rotomal.com/en/eracun-2027/)

**Short answer:** A Croatian flat-rate sole trader (paušalni obrt) who is not VAT-registered must issue and fiscalise eRačun e-invoices to other businesses in Croatia from 1 January 2027, and has had to receive eRačun since 1 January 2026 (Fiscalisation Act, NN 89/2025). Invoices to consumers are not eRačun, but since 1 January 2026 they are fiscalised whatever the payment method. The cheapest route is the Tax Administration's free MIKROeRAČUN app in ePorezna, which has been able to issue eRačun since 20 October 2026.

## What applies and from when

The Fiscalisation Act does not use the word paušalist. It sets the eRačun issuing obligation for income-tax payers from self-employment who are not on the VAT register (Article 38(1), point 2), and a flat-rate sole trader is exactly that, just with income set at a flat rate.

| Date | What | Who |
| --- | --- | --- |
| 1 January 2026 | Issue and fiscalise eRačun | Businesses on the VAT register |
| 1 January 2026 | Receive eRačun | Also businesses outside VAT, including flat-rate sole traders |
| 20 October 2026 | MIKROeRAČUN can issue eRačun | Issuers and recipients not VAT-registered and not public contracting authorities |
| 1 January 2027 | Issue and fiscalise eRačun | Income-tax payers from self-employment and profit-tax payers outside VAT, plus public bodies and budget users outside VAT |

## Which invoices it covers

- Invoices to other businesses in Croatia: from 1 January 2027 they are issued as eRačun. The Tax Administration says the issuing and fiscalisation obligation applies only to domestic transactions.
- Invoices to consumers: not issued as eRačun; they are fiscalised as ordinary invoices. Since 1 January 2026 that applies whatever the payment method, bank transfers included (Article 3).
- A transaction with a business paid in cash or by card: can be exempt from eRačun if a receipt was issued and fiscalised for it (Article 39). In that case no eRačun can be issued for the same transaction.
- A customer with no eRačun identifier in the address register (AMS): the issuer is not liable, may issue a paper invoice, and the data is sent through e-reporting (Article 40).

## MIKROeRAČUN step by step

- Check you may use it: it is for eRačun issuers and recipients who are not on the VAT register and are not public contracting authorities.
- Log in to ePorezna (Usluge menu) through NIAS, in your browser. No digital certificate is needed.
- Accept the terms of use. That selects MIKROeRAČUN as your information intermediary, with no separate contract.
- In FiskAplikacija, check that MIKROeRAČUN shows as your information intermediary for receiving. Authorisation to fiscalise is enabled automatically.
- In the app settings, enter an email address for alerts about new eRačun.
- If you cannot register, allow pop-up windows in your browser.

In the app you receive, view, issue, reject and fiscalise eRačun, and it keeps them for the required retention periods. The Tax Administration's user instructions, in Croatian, are published on porezna.gov.hr.

The right to use it ends on the first day of the following year if you register for VAT or become a public contracting authority during the year.

## Free or paid: comparison

| Tool | Price | What it includes | Note |
| --- | --- | --- | --- |
| MIKROeRAČUN (Tax Administration) | €0 | Receive, issue, reject and fiscalise eRačun, storage for the required periods | Only for those not VAT-registered and not public contracting authorities |
| Solo, jabba plan | €0 | Up to 3 invoices or quotes a month, sending and receiving eRačun | Prices include VAT |
| Solo, solo plan | €10 a month | Up to 300 invoices or quotes a month, sending and receiving eRačun | Prices include VAT |
| mer, BASIC MICRO 10 plan | €8 a month + €29 activation | Sending and archiving 10 eRačun a month, extra eRačun €0.25 | Prices exclude VAT |

Price lists checked on 29 October 2026. Paid software makes sense if you issue more invoices or want quotes, eRačun and consumer invoices in one place.

## Fines

For not issuing or not receiving eRačun, or not fiscalising issued and received eRačun, the Fiscalisation Act sets a fine of €3,980 to €39,810 for a sole trader who is a natural person (Article 71, paragraphs 1 and 3).

## What to do by 31 December 2026

- Check whether you are on the VAT register. If not, your eRačun issuing obligation starts on 1 January 2027.
- Check that you receive eRačun: that obligation has applied since 1 January 2026.
- Choose a tool: the free MIKROeRAČUN or invoicing software with an information intermediary on the Tax Administration's list.
- If you use software, authorise its information intermediary in FiskAplikacija.
- Issue your first eRačun before January, while there is still time for mistakes. Through MIKROeRAČUN this has been possible since 20 October 2026.
- Agree with your bookkeeper who watches incoming eRačun.

## When help is worth it

You can do all of this yourself, for free. Spremni za eRačun makes sense if you want it done together, in English: for €5 we check what applies to you, and for €9 we set up MIKROeRAČUN or your software in one video call, test receiving and issue your first eRačun with you. You always log in to ePorezna yourself.

## FAQ

### As a flat-rate sole trader, must I already receive eRačun?

Yes. The law applies the obligation to receive eRačun from 1 January 2026, including to businesses outside VAT. The free MIKROeRAČUN is enough for that.

### 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.

### Do I need a digital certificate for MIKROeRAČUN?

No. You log in to ePorezna through NIAS, and the Tax Administration says no digital certificate is needed for MIKROeRAČUN.

### What if I register for VAT during the year?

Your right to use MIKROeRAČUN ends on the first day of the following year, so by then you need software with an information intermediary.

### Is this guide tax advice?

No. It summarises the law and the Tax Administration's pages as they stood on 29 October 2026. For your case, your bookkeeper, tax adviser or the Tax Administration has the final word.

## Sources

- Narodne novine: Fiscalisation Act (Zakon o fiskalizaciji, NN 89/2025), Articles 3, 38 to 41, 71 and 80 https://narodne-novine.nn.hr/clanci/sluzbeni/2025_06_89_1233.html
- Croatian Tax Administration: eRačun fiscalisation, questions and answers https://porezna-uprava.gov.hr/hr/fiskalizacija-eracuna-8049/8049
- Croatian Tax Administration: MIKROeRAČUN https://porezna-uprava.gov.hr/hr/mikroeracun/8190
- KPMG Croatia: Fiskalizacija 2.0 (1 July 2025) https://kpmg.com/hr/hr/mediji/press-releases/2025/07/fiskalizacija-2-0.html
- Fiskalopedija: Fiskalizacija 2.0 and the flat-rate sole trade (updated 26 October 2026) https://fiskalopedija.hr/baza-znanja/fiskalizacija-20-pausalni-obrt
- Solo: plans and prices https://solo.com.hr/paketi-i-cijene
- mer: price list https://mer.hr/podrska/cjenik/
- Croatian Tax Administration: user instructions for the app (in Croatian) https://porezna.gov.hr/fiskalizacija/api/dokumenti/210

[Spremni za eRačun](https://rotomal.com/en/eracun-2027/) does this for you. Request it free, no card: https://rotomal.com/en/eracun-2027/request/
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Rotomal · https://rotomal.com/en/eracun-2027/eracun-pausalni-obrt-2027/ · hello@rotomal.com