12. Sept. 2025
Croatia’s Ministry of Finance Tax Administration has launched the free e-invoice application MIKROeRAČUN for taxpayers outside the VAT system. Version 1.0, effective September 1, 2025, will also offer invoice issuance features from 2027.
Croatia’s digital invoicing ecosystem is expanding with a new service. The MIKROeRAČUN application developed by the Tax Administration is specifically designed for small businesses and freelancers outside the VAT system.
Who Can Use It?
The application is designed for taxpayers meeting the following criteria:
Freelance income tax obligees
Corporate tax obligees
Businesses without VAT registration
Taxpayers without electronic invoicing obligations in public procurement
Invoice Issuance Feature in 2027
The system, currently providing only e-invoice receiving and fiscalization services, will begin offering invoice issuance features from January 1, 2027 in accordance with the Fiscalization Law (NN 89/2025).
Technical Requirements and Access
For users to access the system:
Windows 7 or higher operating system
Updated internet browsers (Chrome 45.0+, Firefox 57.0+, Edge 80.0+)
ePorezna portal access credentials
Login through the National identification and authentication system
Important: If a taxpayer becomes VAT-liable or a public procurer during a tax period, the right to use MIKROeRAČUN ends on the first day of the following year.
The application represents Croatia’s commitment to providing tailored digital solutions for different taxpayer categories while ensuring compliance with fiscalization requirements.