eRačun 2027 in Croatia: What Trainers and Gyms Must Do

What changes with eRačun in 2027 for personal trainers and gyms in Croatia?

From 1 January 2027, businesses outside the VAT system in Croatia, including personal trainers on a paušalni obrt, must issue their invoices to other Croatian businesses as eRačuni (structured e-invoices) and fiscalize them. VAT payers, which includes every gym above the €60,000 VAT threshold, have had to issue, receive and fiscalize eRačuni since 1 January 2026, and everyone has had to be able to receive them since that date. The Tax Administration offers a free app, MIKROeRAČUN, for non-VAT businesses.

The rule comes from the new Zakon o fiskalizaciji (NN 89/25), known as Fiskalizacija 2.0, and is explained on the Porezna uprava eRačun page. This article is general information, not legal or tax advice: confirm your own obligations with an accountant or the Porezna uprava.

eRačun timeline: 2026 and 2027

The obligations came in two steps: VAT payers in 2026, everyone else in 2027.

Sources: Porezna uprava, fiskalizacija eRačuna and Porezna uprava, B2C invoices.

eRačun or fiscal receipt: which one do you need?

An eRačun is for invoices between Croatian businesses (B2B); a fiscal receipt with JIR and ZKI is for invoices to private clients (B2C).

The two systems are often mixed up, because both are called "fiskalizacija". The Porezna uprava treats them separately: eRačun obligations cover B2B between Croatian parties only, and B2C stays under the fiscal receipt rules, often called Fiskalizacija 1.0.

For the receipt side in detail, see our guide to fiscalization in Croatia for trainers and gyms.

Which trainer and gym situations need an eRačun?

Any invoice from one Croatian business to another needs an eRačun once your obligation applies; invoices to private clients do not.

The eRačun rules apply between Croatian parties. An invoice to a client or company abroad is outside this obligation, but other invoicing rules still apply, so ask your accountant.

Example: one trainer, three kinds of invoices in January 2027

A single paušalni trainer can need both systems in the same week.

Take a trainer who coaches eight private clients, teaches four classes a week at a local gym and runs a mobility workshop for a company in January 2027. The private clients each get a fiscal receipt for their monthly payment, whether they pay by card or bank transfer. The gym gets an eRačun for the classes, issued through MIKROeRAČUN or another tool. The company gets an eRačun for the workshop. If the trainer buys a set of kettlebells from a Croatian shop that is a VAT payer and asks for an invoice to the obrt, that invoice arrives as an eRačun and must be fiscalized within 5 working days.

In practice this means two tools: one for fiscal receipts and one for eRačuni. Ask your accountant whether one service can cover both.

The tools: MIKROeRAČUN, FiskAplikacija and intermediaries

A trainer on a paušalni obrt can use the free MIKROeRAČUN app; a gym with more invoices may work through billing software or an information intermediary.

• MIKROeRAČUN. Free app from the Tax Administration for non-VAT businesses. It is for receiving since 1 January 2026 and for issuing from 1 January 2027.
• FiskAplikacija. Where you manage authorisations and check the status of your eRačuni.
• AMS. The address register of recipients, used to find where a business receives its eRačuni.
• AS4. The exchange protocol that carries eRačuni between systems. You only meet it if your software provider asks.

If you use a commercial information intermediary (informacijski posrednik), the split of responsibilities between you and the intermediary matters. A practical overview is in the Arios guide to Fiskalizacija 2.0 obligations. The legal responsibility for your invoices stays with you as the taxpayer.

What personal trainers should do before 1 January 2027

A paušalni trainer who invoices gyms or companies needs a working way to issue eRačuni by the first invoice of 2027.

1. List your B2B customers. Gyms you teach for, companies you run workshops for, studios that pay you per hour. If the list is empty and you only work with private clients, the 2027 change does not affect your issuing, but you still receive eRačuni from suppliers.
2. Check that you can receive. This is already required since 1 January 2026. A supplier who is a VAT payer sends you eRačuni, and you must fiscalize them within 5 working days.
3. Choose a tool. MIKROeRAČUN is free; an accounting service may offer its own.
4. Test before January. Send a test invoice to one friendly business customer in late 2026 if your tool allows it, so the first real eRačun is not a surprise.
5. Keep your B2C receipts as they are. Private clients still get a fiscal receipt with JIR, ZKI and QR code for every payment method.

If you are still choosing your legal form, our guide to the paušalni obrt vs obrt na dohodak for trainers covers the €60,000 cap and the 2026 contributions.

What gyms should check

A gym in the VAT system has had its eRačun obligations since 1 January 2026; in 2027 the change is that the trainers and small suppliers who invoice the gym must send eRačuni too.

• Freelance trainers. From 2027, invoices from paušalni trainers who work in your gym arrive as eRačuni. Fiscalize each one within 5 working days and report rejections by the 20th of the following month.
• Corporate memberships. An invoice to a company for employee memberships is B2B, so it is an eRačun.
• Member payments. Every membership charge to a private member needs a fiscalized receipt, whatever the payment method. A card processor's payment receipt is not a fiscal invoice, so your billing must create and fiscalize an invoice for each successful charge, including online card payments.
• Gyms outside VAT. A small studio below the €60,000 VAT threshold follows the same timeline as a paušalni trainer: receive since 2026, issue from 1 January 2027.

The VAT threshold has been €60,000 since 1 January 2025 and the standard rate is 25%, according to the Porezna uprava VAT page.

Common mistakes

The most common mistake is treating eRačun and fiscal receipts as one thing.

• Sending a PDF invoice to a gym in 2027 and assuming it counts. A PDF is not a structured eRačun.
• Forgetting to fiscalize received eRačuni within 5 working days.
• Assuming a bank transfer from a private client needs no fiscal receipt. Since 2026, it does.
• Waiting for the first invoice of January to set up the tool.

Where Trainera fits

Trainera runs memberships, classes, check-ins and coaching; it does not issue fiscal receipts or eRačuni.

To be precise about what Trainera does for a Croatian gym:

• Membership packages with your own price in euros, sold online by card through your own Stripe account with a 0% Trainera platform fee. Each online package purchase is a one-off card payment.
• Payments taken at the desk (cash, bank transfer) are recorded in Trainera.
• Digital member card with QR check-in, a Leads CRM, a class planner, a gym website and a member app.

And what it does not do: Trainera does not issue fiscal receipts, is not a certified fiscal cash register and is not an eRačun information intermediary in Croatia. You keep your own fiscal solution and eRačun tool, and record membership payments in Trainera alongside them.

Prices as shown on trainera.fit/pricing for Croatia in October 2026. More on the Croatian market is in our guide to gym software in Croatia.

Your eRačun checklist for 2027

If you are a paušalni trainer: set up MIKROeRAČUN or another tool, list your business customers and issue eRačuni to them from 1 January 2027. If you run a gym: expect eRačuni from your freelance trainers, fiscalize received invoices within 5 working days and keep fiscal receipts for every member payment. For pricing context, see our guide to gym membership prices in Croatia.

Running a gym or studio in Croatia? See how Trainera works for gyms.