Croatia amends the KPD 2025 product codes used on eRačun invoices, applying from 1 January 2027 (NN 119/26)

What changed in detail

Croatia published in Narodne novine (the Official Gazette) No. 119/26 a Decision amending and supplementing the Decision on the Classification of Products by Activities of the Republic of Croatia 2025 (KPD 2025).

On 29 October 2026 the Croatian Tax Administration (Porezna uprava) announced on its fiscalisation page, under the heading “Izmjene KPD oznaka od 1. siječnja 2027.” (changes to KPD codes from 1 January 2027), that the amended KPD codes apply from 1 January 2027.

KPD codes are required on each line item of an eRačun electronic invoice under the Fiscalisation Act, so the amended classification determines which codes are valid on invoices issued from that date.

What it means

This is a master-data change rather than a new obligation: the duty to code each eRačun line already exists, but some of the codes are changing. Businesses should compare their item master data and invoice mappings against the amended classification in NN 119/26, and plan to switch the affected codes for invoices issued from 1 January 2027. Because the change lands on the same date as other year-end system updates, testing the new codes with the e-invoicing provider before the cut-over is the practical step.