KPD (Croatian Classification of Products by Activity)

The Classification of Products by Activity is an obligation of everyone subject to the Fiscalisation Act. A code had to be assigned to every item by 31 December 2025, and from 1 January 2026 an eInvoice cannot be sent without it.

The Classification of Products by Activity (KPD 2025) is the official statistical standard of the Republic of Croatia, used to classify all products and services by the activity they arise from. It has been in force since 2 January 2025 and is fully aligned with the European classification CPA 2.2 (Classification of Products by Activity).

KPD 2025 is used to collect, analyse and exchange data internationally, and is an important step in the digitalisation of business, particularly in the context of the mandatory exchange of eInvoices between taxpayers.

Under KPD 2025, every item of goods or services must be linked to a matching classification code of at least six digits.

At the end of April 2025 the Tax Administration called on everyone subject to the Fiscalisation Act to align and link their lists of goods and services with KPD 2025 by the end of the preparatory period, that is by 31 December 2025.

This is part of the wider reform introducing Fiscalisation 2.0, in force since 1 January 2026, which includes:

• reporting every outgoing and incoming invoice
• automatic notification of the Tax Administration about payments and collections
• recording every transaction that affects the VAT calculation

KPD 2025 is a hierarchical classification made up of six levels:

• Level 1 — Sections (one-letter code)
• Level 2 — Divisions (two-digit code)
• Level 3 — Groups (three-digit code)
• Level 4 — Classes (four-digit code)
• Level 5 — Categories (five-digit code)
• Level 6 — Subcategories (six-digit code)

Every code also carries the name of the product or service. Interpreting the content of individual categories and subcategories is the responsibility of the Croatian Bureau of Statistics.

In KPD, the term product covers all goods and all services that are the result of an economic activity. Correct classification is necessary for items to be stated properly on eInvoices and is part of the mandatory fiscal records.

The KPD code is entered in four places:

• Item — the {Product classification} field on [ Items ].
• Item group — Item Groups.
• Fixed assets — the [ fixed_assets ] form.
• Depreciation groups — the [ depreciation_groups ] form.

Brix holds an internal database of all KPD codes, searched directly on [ Items ].

1. In the {Product classification} field, type one or more syllables from the name of your product or service.
2. Review the results — the codes are organised hierarchically.
3. Click a code to assign it to the item.

The official KLASUS application of the Croatian Bureau of Statistics is an alternative way of finding a code. It allows searching by name or code, reviewing every level of the classification, and viewing descriptions, definitions and additional indexes.

1. Open the KLASUS application.
2. Click Prečice – KPD 2025., then Pretraga.
3. Type the name of your product or service into the search field.
4. Review the results; clicking an individual category gives a more detailed description.
5. Note the exact KPD code, for example 62.10.11 — IT design and application development services.

The full list is also available in the KPD 2025 Decision.

If you cannot find a suitable KPD code, contact the Croatian Bureau of Statistics at kpd@dzs.hr. State your activity codes and a description of the goods or service whose code you are looking for.

The Bureau of Statistics answers which KPD code is correct for given goods or a given service. It does not interpret the provisions of the Fiscalisation Act, nor the question of whether a business should issue an invoice or an eInvoice.

KPD 2025 covers every product and service that is the result of an economic activity. They are classified by activity within Annex 1 of the KPD 2025 Decision, beginning with section A – Agriculture, forestry and fishing.

Some of the sections:

• A – Agriculture, forestry and fishing
• C – Manufacturing
• G – Wholesale and retail trade
• I – Accommodation and food service activities
• J – Information and communication
• M – Professional, scientific and technical activities

Every activity is broken down in detail to a six-digit subcategory that identifies a specific product or service.

• G46.72.02 — Wholesale trade services of other motor vehicle parts and accessories
• G47.21.01 — Retail trade services of fresh fruit and vegetables
• G47.21.02 — Retail trade services of processed fruit and vegetables
• G47.25.10 — Retail trade services of alcoholic beverages
• G47.40.01 — Retail trade services of computers, peripheral equipment and software
• G47.82.20 — Retail trade services of other motor vehicle parts and accessories

An example of how this is stated on an eInvoice:

• Item name: Retail trade of fruit and vegetables
• KPD code: G.472401

• examples
  Rebilling of costs, delivery services and links to the Tax Administration's questions from practice.
• 4674
  A table of KPD codes for a company that sells parts alongside servicing marine engines.