As part of the ongoing digital transformation of the Croatian economy, the fiscalization system is undergoing significant changes. The Ministry of Finance has announced a new development phase – fiscalization 2.0 – which marks the beginning of the modernization of a system that has been active for over 12 years to ensure transparency in cash transactions. The primary goals of this project are to further increase business transparency, reduce irregularities, and minimize administrative duties. The testing phase of fiscalization 2.0 is planned for September 2025, with full implementation expected in early 2026. Admoneo Group d.o.o., specializing in auditing and accounting services, is closely monitoring the changes in tax regulations and providing support to clients as they prepare for fiscalization 2.0.
One of the key changes relates to the mandatory use of electronic invoices (eInvoices) for all domestic transactions starting on January 1, 2026. The new legal framework states that all taxpayers must send and receive invoices exclusively in electronic format. This will enable automatic data processing and eliminate the need for paper documents. To comply with this obligation, taxpayers must select an information intermediary – a legal entity or individual who will enable the creation, sending, and receiving of eInvoices with other business entities – by the end of 2025.
In addition to the introduction of eInvoices, the new legislative framework also mandates the classification of all products and services when issuing invoices, in accordance with the Croatian Classification of Products by Activity (KPD 2025). Taxpayers must align their product and service offerings with the relevant classification codes by the end of 2025. Entering items according to this classification may take up your valuable time, which could otherwise be used for business development. To assist in this process, Admoneo Group d.o.o. has organized a service to input products according to the KPD 2025 for both current and future clients. Our clients, or those who will become clients, are eligible for a 10% discount on this service. For more information, please feel free to contact us at ured@knjigovodstveniservis.hr.
The fiscalization model for eInvoices differs from fiscalization in final consumption transactions. Fiscalization of invoices in final consumption (B2C) will continue to be carried out exclusively by the issuer of the invoice, for all invoices issued to individuals – regardless of the payment method (cash, card, bank transfer, etc.). When issuing an invoice, the taxpayer must send a fiscalization message to the Tax Administration, and after processing, the system will return a Unique Invoice Identifier (JIR), which must then be displayed on the invoice along with a QR code. On the other hand, for eInvoices exchanged between business entities (B2B) or between entrepreneurs and public authorities (B2G), both the issuer and the recipient of the invoice will perform the fiscalization. They will extract the relevant data and send it to the Tax Administration through the fiscalization message, and confirmation will be returned to both parties. It is important to note that the process of issuing and receiving eInvoices is separate from the fiscalization process, meaning that fiscalization elements are not contained within the eInvoice itself.
To monitor and manage fiscalization and eInvoice processes, the Tax Administration has developed the FiskAplikacija. Through FiskAplikacija (available on ePorezna), users can view fiscalized invoices, check the status of eInvoices, verify errors, and enter data for eReporting purposes. The eReporting process involves submitting data on certain deliveries to the fiscalization system no later than the 20th of the month for the previous month. The issuer of the eInvoice submits data on payments for outgoing invoices, while the recipient must submit data on eInvoices that were rejected in the previous month.
To further facilitate the transition to fiscalization 2.0, the Tax Administration has also made a free application, MIKROeRačun, available to small businesses outside the VAT system. This app allows for the simple issuance, receipt, and storage of eInvoices, including fiscalization, thus providing access to digital tools for even the smallest business entities.
Admoneo Group d.o.o. is fully prepared for the implementation of fiscalization 2.0, utilizing the globally recognized Odoo platform, of which we are one of the few representatives in Croatia. If you would like to learn more about how our system can facilitate your transition to fiscalization 2.0, please don’t hesitate to contact us.
Sources:
Narodne novine. Zakon o fiskalizaciji. Retrieved from https://narodne-novine.nn.hr/clanci/sluzbeni/2025_06_89_1233.html
Tax Administration. Fiscalization 2.0 / eInvoice project. Retrieved from https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni