Guidelines for Exiting VAT System and Using MIKROeRAČUN Application from January 2026

• New fiscalization law provisions apply from January 1, 2026.
• Taxpayers with annual domestic turnover under €60,000 can exit the VAT system and use the MIKROeRAČUN app for e-invoice reception from January 1, 2026.
• Requests to exit the VAT system must be submitted by January 15, 2026; early submission is encouraged.
• From December 22, 2025, an indicator for intent to exit VAT can be entered, allowing early activation of MIKROeRAČUN.
• If the exit request is denied, the right to use MIKROeRAČUN is lost and another information intermediary must be chosen.

Source: porezna-uprava.gov.hr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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