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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