Fiscalization 2.0: what it is, obligations and deadlines

What Fiscalization 2.0 is, the obligations, the 2026 and 2027 deadlines, and the difference from Fiscalization 1.0.

Published: June 25, 2026

What is Fiscalization 2.0?

Fiscalization 2.0 extends Croatian fiscalization with mandatory e-invoicing (B2B/B2G), e-reporting and fiscalization of bank-transfer invoices.

Deadlines: 2026 and 2027

From 1 Jan 2026: VAT payers issue and receive e-invoices; everyone else must be able to receive them; B2C bank-transfer invoices are fiscalized. From 1 Jan 2027: non-VAT payers also start issuing e-invoices.

1.0 vs 2.0

1.0 = B2C fiscal receipt (JIR/ZKI). 2.0 = structured e-invoice for business buyers + fiscalization of cashless invoices. They are different documents.

Frequently asked questions

What changes on 1 Jan 2026?
Mandatory e-invoicing for VAT payers, receiving obligation for all, and fiscalization of bank-transfer B2C invoices.
Who is exempt?
Few full exemptions; deadlines differ for VAT vs non-VAT payers.
Own certificate needed?
For B2C yes; e-invoices are signed/sent via the intermediary.

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