ew amendments to the CPA -Classification of Products by Activity (KPD) Official Gazette No. 119/26 : Find out which codes are changing starting January 1, 2027. Update Your Business Operations !

In the Official Gazette No. 119/26, the Decision on Amendments to the Decision on the Classification of Products by Activity of the Republic of Croatia 2025 – CPA 2025 (KPD 2025) was published.

This Decision aligns and updates the CPA (KPD) codes used in business documents, records, and reports.

What exactly is changing?

The amendments cover the following:

New CPA codes – New codes are introduced for certain categories of products and services to enable more detailed or up-to-date market tracking.
Amendments to existing codes – A number of existing CPA codes have undergone changes to their names or scopes.
Deletion of certain codes – Some current CPA codes are being phased out and must be replaced with newly prescribed codes.

What does this mean for your business?

Invoicing and e-Invoices: When you use CPA codes on your invoices (especially when issuing e-Invoices or submitting specific reports to public/statistical bodies), you need to verify them and update the code registers in your business information system.
Product and service code registers: When creating new items or services in your system, we recommend verifying the active CPA 2025 codes in accordance with the latest updates.

Below is a table overview of the key changes, additions, and deletions from the Decision on Amendments to CPA 2025 (Official Gazette No. 119/26), which enters into force on January 1, 2027:

Type of Change	CPA (KPD) Code	Title / Description of Change according to Official Gazette 119/26
Replacement	01.24.29	Other fresh pome fruit and stone fruit, n.e.c.
Deletion	01.27.09	(Line deleted)
Replacement	02.30.3 / 02.30.30	Parts of plants, grasses, mosses and lichens suitable for ornamental purposes
Insertion	06.10.10	Petroleum oils and oils obtained from bituminous minerals, crude
Deletion	06.10.11 & 06.10.12	(Lines deleted)
Replacement	06.20.00 (and others)	Natural gas, liquefied or in gaseous state; natural gas condensates
Replacement	10.73.11	Macaroni, noodles and similar stuffed or unstuffed pasta products
Replacement	11.03.10	Other fermented beverages (e.g. cider, perry, mead) and mixtures
Replacement	15.12.1	Luggage, handbags, saddlery and harness; other articles of leather
Replacement	16.1 / 16.11.3	Wood, sawn or chipped; other wood in the rough or untreated
Insertion	16.12.9	Subcontracted operations as part of wood processing and finishing
Replacement	19.20.22 – 26	White spirit, light oils and medium petroleum oils
Replacement	25.21	Central heating radiators; superheated water and steam boilers
Insertion	46.18.29	Wholesale trade services on a fee or contract basis of other specific products, n.e.c.
Replacement	58.21 / 58.29	Copyright management and intermediation services for computer games and software
Insertion	58.29.50	Intermediation services for the publishing of other software
Insertion	60.20.10	Television broadcasting services
Section Title Change	Section K	TELECOMMUNICATIONS, COMPUTER PROGRAMMING, CONSULTING, COMPUTER INFRASTRUCTURE AND OTHER INFORMATION SERVICES
Replacement / Insertion	63.10.21 & 22	Crypto-assets without equivalent liability and services of issuing crypto-assets
Insertion	64.99.05	Central counterparty clearing services
Replacement	66.19.12	Mobile payments and digital wallets using financial information
Replacement	68.11.01 – 05	Services of buying and selling of own residential/non-residential buildings and land
Insertion	68.32.09	Real estate appraisal services and other real estate services on a fee or contract basis, n.e.c.
Replacement	69.20.29	Accounting services, n.e.c.
Replacement	85.32 / 85.33	Lower/Upper secondary technical and vocational education services (including online)
Replacement	96.21	Hairdressing and barbering services; human hair, unworked

It is adviced to review the applicable CPA changes for your business and update your code registers in time before January 1, 2027.

Author, Admin

New amendments to the CPA -Classification of Products by Activity (KPD) Official Gazette No. 119/26 : Find out which codes are changing starting January 1, 2027. Update Your Business Operations !