Published:
The short version
- Since 1 January 2026, every invoice to a private person is fiscalized at the moment it is issued, whatever the payment method. That includes bank transfers.
- Since 1 January 2026, VAT-registered schools issue eRačuni to businesses and public bodies, and every school must be able to receive eRačuni.
- From 1 January 2027, schools that are not in the VAT system must also issue eRačuni to businesses.
- The VAT exemption for education does not release you from the duty to fiscalize.
This guide sets out the rules as we read them in October 2026. It is not legal or tax advice, so please check your own situation with your accountant.
Invoices to private persons (F1)
Each invoice is signed and sent to the Tax Administration the moment it is issued. The Tax Administration returns a JIR, which is printed on the invoice together with the ZKI and a QR code. For a bank transfer, what counts is the moment the invoice is issued. When the money arrives makes no difference.
If the Tax Administration can’t be reached, the invoice is issued without a JIR and must be sent again within two working days. Invoices more than 30 days old are refused, so leaving invoicing until later is no longer an option.
To correct a mistake, you issue a cancellation (storno) invoice. The original invoice is never edited.
Invoices to companies (F2, eRačun)
An eRačun is a structured XML invoice (EN 16931 with the Croatian extension), exchanged through an intermediary such as ePoslovanje. Every line needs a KPD code, VAT-exempt lines need an exemption code, and a credit note has to refer to the original invoice.
Issuing the invoice is only half the job. The school must also report to the Tax Administration every payment it receives for an eRačun, by the 20th of the following month (eIzvještavanje).
What this means in practice for a school
- Every bank transfer from a parent now produces a fiscalized invoice. Ideally your software issues these in bulk, straight from the bank statement.
- Companies that pay for courses need eRačuni, so the customer record should show who receives them.
- Payment slips and pro-forma documents must state clearly that they are not fiscalized invoices.
- Institutions outside the VAT system should start preparing now to issue eRačuni from 2027.
How Amber handles it
Amber fiscalizes cash, card and bank-transfer invoices from your fiscal locations and generates invoices in bulk from imported bank statements. For customers who receive e-invoices, it creates eRačuni automatically and sends them through ePoslovanje with one click (Send now). It also reads incoming e-invoice XML and supports HUB3 statements and HUB-3A payment slips. Receiving eRačuni and payment reporting are done in your own ePoslovanje account. See how fiscalization and eRačun work in Amber.
Sources
- Zakon o fiskalizaciji, Narodne novine 89/2025
- Pravilnik o fiskalizaciji računa u krajnjoj potrošnji, Narodne novine 153/2025
- Porezna uprava, technical specifications for fiscalization (2026)