The Tax Administration has published the official “Guide to Fiscalization 2.0” , intended for all entrepreneurs who will issue, receive and fiscalize eInvoices from January 1, 2026 .
The guide explains in one place what Fiscalization 2.0 brings, what the new obligations of entrepreneurs are, and how to prepare for the upcoming deadlines in a timely manner.
In the following, we provide an overview of key information from the official guide of the Tax Administration and media publications, with an explanation of what this specifically means for your business and how ZZI with the bizBox platform can help you in everything as a certified information intermediary of the Tax Administration of the Republic of Croatia.
1. eInvoice and Fiscalization 2.0 – the basis of the new reporting system
The digitalization of business in Croatia is entering a new phase. At the heart of the changes are:
eInvoice – an electronic invoice in a structured, machine-readable form
Fiscalization 2.0 – a new model of reporting to the Tax Administration in real time through fiscalization messages connected to eInvoice
Unlike a PDF sent by email, an eInvoice is a standardized electronic file that enables automatic data processing in the software of the issuer, recipient, and the Tax Administration.
According to the Tax Administration, the new system brings numerous advantages for entrepreneurs:
reducing paper, printing and archiving costs
less manual input and fewer errors
faster exchange of information and shortening of the billing process
greater compliance with legal regulations
better availability and transparency of data
2. Who is liable and since when? Two phases of introduction
The obligation to issue and receive e-Invoices is being introduced gradually, in two phases :
Phase 1 – from January 1, 2026.
All taxpayers in the VAT system : are required to issue and receive eInvoices in all domestic B2B transactions
Taxpayers not in the VAT system (small entrepreneurs): are obliged to receive eInvoices , but not to issue them during 2026.
According to estimates, as of January 1, 2026, around 170,000 taxpayers in the VAT system will have to issue and receive eInvoices.
Phase 2 – from January 1, 2027.
Entrepreneurs who were only required to receive e-Invoices in 2026, from 1.1.2027. It also becomes mandatory to issue e-Invoices.
As of that date, Fiscalization 2.0 is fully implemented and will cover around 320,000 entrepreneurs in Croatia.
Important: Fiscalization 2.0 applies to invoices between entrepreneurs (B2B) and between entrepreneurs and the state (B2G). For final consumption (B2C), the existing fiscalization model in retail remains in force.
3. What does the process of exchanging eInvoices and fiscalization look like?
The exchange of eInvoices takes place between two access points – software solutions or information intermediaries used by the issuer and recipient of the invoice.
The official guide describes the process in four basic steps:
The issuer generates an eInvoice and sends it to the recipient via the selected access point.
The issuer’s program automatically extracts the prescribed set of data from the eInvoice and sends a fiscalization message to the Tax Administration .
The recipient’s program, after receiving the eInvoice, also extracts the data and sends its fiscalization message to the Tax Administration.
The Tax Administration conducts a real-time cross-check of the submitted data.
The result is a transparent, automated system for controlling invoices and VAT obligations, with significantly less manual reporting and administration.
4. Information brokers – strict security standards
An information intermediary is a legal or natural person who provides services for issuing and receiving e-Invoices, fiscalization of e-Invoices, and often e-reporting and other related services.
With Fiscalization 2.0, their role is even stronger. According to the Tax Administration:
intermediaries are classified as key entities under the Cyber Security Act
must demonstrate a secure way of processing data and pass compliance tests
are required to implement strict security measures (e.g. ISO/IEC 27001)
according to the Law on Fiscalization, they are responsible for the correctness of the program solution , and in case of irregularities, they bear the highest misdemeanor fines
The Tax Administration publishes an official list of information intermediaries on its website – every entrepreneur can (and should) check whether their service provider is on that list.
5. What should entrepreneurs do now?
The official guide highlights several key steps in preparing for eInvoice and Fiscalization 2.0.
Select an access point (information broker)
choose a reliable and certified solution
The Tax Administration must be notified of the selected intermediary and authorized person for fiscalization.
Adjust business processes and information systems
check if your ERP/business program supports issuing and receiving eInvoices in the prescribed format
ensure connection to the access point (intermediary)
Link articles and services with the KPD nomenclature
Classification of products according to activities (KPD) becomes a mandatory part of the data on the eInvoice
Organize internal training
familiarize accounting, sales, purchasing and other departments with new processes
clearly define who is in charge of managing authorizations and supervising the exchange of eInvoices
Companies that start taking these steps on time will avoid the hustle and bustle and stress at the very end of 2025 and the beginning of 2026.
6. bizBox (ZZI) as a certified information intermediary for Fiscalization 2.0
When choosing an access point, it is crucial that the solution be:
officially certified by the Tax Administration
aligned with the new Fiscalization Act and the Electronic Exchange of Invoices Act
technically ready for Fiscalization 2.0 and mass exchange of eInvoices.
ZZI doo with its bizBox platform has been officially included in the list of certified information intermediaries of the Tax Administration of the Republic of Croatia, which confirms full compliance with Fiscalization 2.0 and relevant regulations.
Through bizBox, entrepreneurs receive:
a unique platform for issuing, receiving and fiscalizing eInvoices in Croatia
the possibility of using a free web application or full ERP integration .
secure transmission and storage of e-documents in accordance with the law
support for working with a large number of partners and the widest EDI network in the region bizbox.hr +1
For Croatian entrepreneurs, this means they can solve the following in one place:
compliance with the eInvoice obligation from 1.1.2026.
Technical requirements of Fiscalization 2.0
secure exchange and archiving of e-invoices and other e-documents
Now is the time to prepare.
The publication of the official “Guide to Fiscalization 2.0” is a clear message that the transition to fully digital reporting is a matter of months, not years. The deadlines are precisely defined, the obligations are comprehensive, and the penalties for non-compliance will not be negligible.
If you haven’t yet:
choose an information intermediary,
check whether you are technically ready to issue and receive eInvoices,
started adjusting internal processes,
Now is the time.
As a certified information intermediary of the Tax Administration with the bizBox platform, ZZI offers entrepreneurs a secure and proven infrastructure for Fiscalization 2.0 – from the first eInvoice, through real-time fiscalization, to long-term e-archives.