Big change for Croatian sole traders from 1 January 2027

What changes on 1 January 2027?

Fiscalization 2.0 (F2) introduces an obligation to issue and receive e-invoices (eRačun) in domestic B2B transactions. An e-invoice is a structured XML file (UBL 2.1, the Croatian CIUS) exchanged through an information intermediary, and the invoice data is fiscalized with the Tax Administration. A plain PDF invoice sent by email does not count as an e-invoice.

VAT payers have been issuing and receiving e-invoices since 1 January 2026. For taxpayers outside the VAT system – including many flat-rate sole traders – the obligation to receive e-invoices applies from 1 January 2026, while the obligation to issue e-invoices and fiscalize them with F2 starts on 1 January 2027.

So if your business issues invoices to legal entities (d.o.o., j.d.o.o., associations, institutions) based in Croatia, from 1 January 2027 those invoices must be e-invoices fiscalized with F2. The same applies to invoices to other Croatian businesses, including other sole traders.

What does not change

• Invoices to individuals (B2C) are still fiscalized with F1 (ZKI and JIR), as are cash and card payments.
• Invoices to clients outside Croatia are out of scope, because the obligation covers domestic transactions between taxpayers based in Croatia.
• Your business can keep its F1 certificate – F2 is added alongside it, not instead of it.

What to do before 1 January 2027

1. Pick an information intermediary and sign a contract directly with it. The Tax Administration publishes the list of intermediaries.
2. Confirm the intermediary in FiskAplikacija (ePorezna) and authorize it for fiscalization – confirming the address for receiving e-invoices does not grant that authorization on its own.
3. Prepare KPD codes (product classification by activity, at least six digits) for your services and products – they have been a mandatory part of e-invoices since 2026.
4. Choose software that generates a valid e-invoice and connects to your intermediary, so you don't retype invoices by hand.
5. Test everything in the test environment well before the deadline, not in the last week of December.

The Tax Administration also offers a free app, MIKROeRAČUN, for taxpayers outside the VAT system, where e-invoices can be issued manually from 1 January 2027. If you only issue the occasional invoice, that may be enough. If you invoice regularly, keep clients and items, still send offers or want F1 and F2 in one place, software that does it all for you is more practical.

How Moj Obrt handles F2 fiscalization

Moj Obrt is built for Croatian sole traders and supports both fiscalization regimes in one app. For every invoice it suggests which regime applies – F1 for invoices to individuals, F2 for domestic B2B invoices – and you just issue the invoice.

• F2 fiscalization (e-invoicing) through ePoslovanje.hr: connect your account with an API key, and Moj Obrt generates the e-invoice (UBL 2.1, Croatian CIUS) and tracks its status.
• Automatic conversion of your invoice into an e-invoice (UBL 2.1, Croatian CIUS) – no retyping of data.
• A KPD code on each item: enter it once, it is copied onto your invoices, and it is only required when the invoice is F2-fiscalized.
• F1 fiscalization directly with the Tax Administration using your fiscalization certificate – ZKI, JIR and a verification link on the PDF.
• Test and production environments: try the whole flow risk-free before 1 January 2027.
• E-invoice XML import for invoices issued through intermediaries we don't support yet, so you can track revenue in one place.
• PDF invoices and offers in Croatian and English, VAT, foreign clients and an API for developers.

Moj Obrt is not an information intermediary. You sign the contract with the intermediary yourself, and our app is the technical platform that generates the e-invoice and delivers it to the intermediary with your API key – the model the Tax Administration allows. We currently support ePoslovanje.hr, with other intermediaries (Fina, Moj eRačun) coming soon.

Getting started in four steps

1. Sign up for free at Moj Obrt and add your business, business premises and payment device.
2. Sign a contract with ePoslovanje.hr and download your API key.
3. Paste the API key into Moj Obrt on the Fiscalization page.
4. Issue an invoice to a legal entity – Moj Obrt generates the e-invoice and fiscalizes it with F2.