Fiscalization 2.0: what you need to know

Fiscalization 2.0 is the biggest change to how invoices are issued and reported in Croatia since cash-transaction fiscalization was introduced in 2013. This guide explains what changes, who it affects, and how to prepare.

What is fiscalization 2.0?

Fiscalization 2.0 is a Tax Administration project that extends the fiscalization system from cash invoices to all invoices in electronic form (e-Invoice). Alongside mandatory issuing and receiving of e-Invoices in B2B transactions, it introduces near-real-time reporting (e-reporting) of invoice data to the Tax Administration.

The goal is to cut administration, curb VAT fraud and digitalise invoice exchange between businesses — with no paper and no manual entry.

Who is obliged, and from when?

The obligation is introduced gradually, depending on the taxpayer's status:

• VAT-registered taxpayers: issuing and receiving B2B e-Invoices from 1 January 2026.
• Taxpayers not registered for VAT: required to receive e-Invoices from the start, and to issue them in a later phase (from 1 January 2027).
• B2G (invoices to public buyers): e-Invoices have been mandatory since 2019.

Don't leave it to the last minute — preparing a certificate, company details and choosing a solution takes time, and the deadlines are fixed.

What's required for compliance?

• A valid digital certificate (e.g. FINA) for signing and communicating with the Tax Administration.
• An information intermediary or the Tax Administration's free application (for the smallest taxpayers) to exchange e-Invoices.
• Software that generates and receives e-Invoices in line with the European standard EN 16931.
• An e-archive to store issued and received e-Invoices for the prescribed period.

ZKI, JIR and reporting

Cash-invoice fiscalization (fiscalization 1.0) still applies: each cash invoice gets a ZKI (issuer security code) and the Tax Administration returns a JIR (unique invoice identifier). Fiscalization 2.0 adds the fiscalization (e-reporting) of e-Invoices, so B2B invoice data is reported electronically.

How to prepare stress-free

The simplest path is to choose a solution that unifies invoicing, fiscalization, e-Invoices and the e-archive in one place, rather than stitching together several separate services.

Adria ERP supports fiscalization 1.0 and 2.0 and the creation and exchange of e-Invoices with built-in digital signing — upload your certificate, set your company details, and you're ready to work compliantly.