{"id":14078,"date":"2025-12-11T10:07:41","date_gmt":"2025-12-11T09:07:41","guid":{"rendered":"https:\/\/www.bizbox.hr\/a-guide-to-fiscalization-2-0\/"},"modified":"2026-02-04T08:15:57","modified_gmt":"2026-02-04T07:15:57","slug":"a-guide-to-fiscalization-2-0","status":"publish","type":"post","link":"https:\/\/www.bizbox.hr\/en\/other\/a-guide-to-fiscalization-2-0\/","title":{"rendered":"A Guide to Fiscalization 2.0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14078\" class=\"elementor elementor-14078 elementor-13684\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d1e4a63 e-flex e-con-boxed e-con e-parent\" data-id=\"3d1e4a63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4a70a66 e-con-full e-flex e-con e-child\" data-id=\"4a70a66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ad38753 e-con-full e-flex e-con e-child\" data-id=\"5ad38753\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29111b0b elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"29111b0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Tax Administration has published the official <strong data-start=\"245\" data-end=\"279\">&#8220;Guide to Fiscalization 2.0&#8221;<\/strong> , intended for all entrepreneurs who will issue, receive and fiscalize eInvoices from <strong data-start=\"322\" data-end=\"343\">January 1, 2026<\/strong> .<\/p><p data-start=\"429\" data-end=\"618\">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.<\/p><p data-start=\"620\" data-end=\"955\">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 <strong data-start=\"812\" data-end=\"839\">ZZI with the bizBox platform<\/strong> can help you in everything as a certified information intermediary of the Tax Administration of the Republic of Croatia.<\/p><h3>1. eInvoice and Fiscalization 2.0 \u2013 the basis of the new reporting system<\/h3><p>The digitalization of business in Croatia is entering a new phase. At the heart of the changes are: <\/p><ul data-start=\"1121\" data-end=\"1372\"><li data-start=\"1121\" data-end=\"1199\"><p data-start=\"1123\" data-end=\"1199\"><strong data-start=\"1123\" data-end=\"1133\">eInvoice<\/strong> \u2013 an electronic invoice in a structured, machine-readable form<\/p><\/li><li data-start=\"1200\" data-end=\"1372\"><p data-start=\"1202\" data-end=\"1372\"><strong data-start=\"1202\" data-end=\"1223\">Fiscalization 2.0<\/strong> \u2013 a new model of reporting to the Tax Administration in real time through fiscalization messages connected to eInvoice<\/p><\/li><\/ul><p>Unlike a PDF sent by email, <strong data-start=\"1411\" data-end=\"1462\">an eInvoice is a standardized electronic file<\/strong> that enables automatic data processing in the software of the issuer, recipient, and the Tax Administration.<\/p><p data-start=\"1598\" data-end=\"1713\">According to the Tax Administration, the new system brings numerous advantages for entrepreneurs:<\/p><ul data-start=\"1715\" data-end=\"1953\"><li data-start=\"1715\" data-end=\"1766\"><p data-start=\"1717\" data-end=\"1766\">reducing paper, printing and archiving costs<\/p><\/li><li data-start=\"1767\" data-end=\"1807\"><p data-start=\"1769\" data-end=\"1807\">less manual input and fewer errors<\/p><\/li><li data-start=\"1808\" data-end=\"1865\"><p data-start=\"1810\" data-end=\"1865\">faster exchange of information and shortening of the billing process<\/p><\/li><li data-start=\"1866\" data-end=\"1909\"><p data-start=\"1868\" data-end=\"1909\">greater compliance with legal regulations<\/p><\/li><li data-start=\"1910\" data-end=\"1953\"><p data-start=\"1912\" data-end=\"1953\">better availability and transparency of data<\/p><\/li><\/ul><h3>2. Who is liable and since when? Two phases of introduction <\/h3><p>The obligation to issue and receive e-Invoices is being introduced <strong data-start=\"2061\" data-end=\"2087\">gradually, in two phases<\/strong> :<\/p><h3>Phase 1 \u2013 from January 1, 2026. <\/h3><ul data-start=\"2165\" data-end=\"2441\"><li data-start=\"2165\" data-end=\"2295\"><p data-start=\"2167\" data-end=\"2211\"><strong data-start=\"2167\" data-end=\"2208\">All taxpayers in the VAT system<\/strong> : <span style=\"font-size: 16px;\">are required<\/span> <strong style=\"font-size: 16px;\" data-start=\"2227\" data-end=\"2259\">to issue and receive eInvoices<\/strong> <span style=\"font-size: 16px;\">in all domestic B2B transactions<\/span><\/p><\/li><li data-start=\"2296\" data-end=\"2441\"><p data-start=\"2298\" data-end=\"2367\"><strong data-start=\"2298\" data-end=\"2345\">Taxpayers not in the VAT system<\/strong> (small entrepreneurs): <span style=\"font-size: 16px;\">are obliged<\/span> <strong style=\"font-size: 16px;\" data-start=\"2385\" data-end=\"2407\">to receive eInvoices<\/strong> <span style=\"font-size: 16px;\">, but not to issue them during 2026.<\/span><\/p><\/li><\/ul><p data-start=\"2443\" data-end=\"2597\">According to estimates, as of January 1, 2026, around <strong data-start=\"2482\" data-end=\"2519\">170,000 taxpayers in the VAT system<\/strong> will have to issue and receive eInvoices. <\/p><h3 data-start=\"2443\" data-end=\"2597\">Phase 2 \u2013 from January 1, 2027. <\/h3><ul><li data-start=\"2634\" data-end=\"2795\"><p data-start=\"2636\" data-end=\"2795\">Entrepreneurs who were only required to receive e-Invoices in 2026, from   <strong data-start=\"2707\" data-end=\"2755\">1.1.2027. It also becomes mandatory to issue e-Invoices<\/strong>.<\/p><\/li><li data-start=\"2796\" data-end=\"2951\"><p data-start=\"2798\" data-end=\"2951\">As of that date, Fiscalization 2.0 is fully implemented and will cover around <strong data-start=\"2876\" data-end=\"2899\">320,000 entrepreneurs<\/strong> in Croatia.<\/p><\/li><\/ul><p><strong>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. <\/strong><\/p><h3 data-start=\"3208\" data-end=\"3267\">3. What does the process of exchanging eInvoices and fiscalization look like?<\/h3><p data-start=\"3269\" data-end=\"3466\">The exchange of eInvoices takes place between two <strong data-start=\"3309\" data-end=\"3328\">access points<\/strong> \u2013 software solutions or information intermediaries used by the issuer and recipient of the invoice.<\/p><p data-start=\"3468\" data-end=\"3564\">The official guide describes the process in four basic steps:<\/p><ol data-start=\"3566\" data-end=\"3999\"><li data-start=\"3566\" data-end=\"3651\"><p data-start=\"3569\" data-end=\"3651\">The issuer generates an eInvoice and sends it to the recipient via the selected access point.<\/p><\/li><li data-start=\"3652\" data-end=\"3781\"><p data-start=\"3655\" data-end=\"3781\">The issuer&#8217;s program automatically extracts the prescribed set of data from the eInvoice and sends <strong data-start=\"3736\" data-end=\"3778\">a fiscalization message to the Tax Administration<\/strong> .<\/p><\/li><li data-start=\"3782\" data-end=\"3910\"><p data-start=\"3785\" data-end=\"3910\">The recipient&#8217;s program, after receiving the eInvoice, also extracts the data and sends its fiscalization message to the Tax Administration.<\/p><\/li><li data-start=\"3911\" data-end=\"3999\"><p data-start=\"3914\" data-end=\"3999\">The Tax Administration <strong data-start=\"3931\" data-end=\"3976\">conducts a real-time cross-check of<\/strong> the submitted data.<\/p><\/li><\/ol><p data-start=\"4001\" data-end=\"4174\">The result is a transparent, automated system for controlling invoices and VAT obligations, with significantly less manual reporting and administration.<\/p><h3 data-start=\"4181\" data-end=\"4241\">4. Information brokers \u2013 strict security standards<\/h3><p data-start=\"4243\" data-end=\"4474\"><strong data-start=\"4243\" data-end=\"4270\">An information intermediary<\/strong> 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.<\/p><p data-start=\"4476\" data-end=\"4589\">With Fiscalization 2.0, their role is even stronger. According to the Tax Administration: <\/p><ul data-start=\"4591\" data-end=\"4980\"><li data-start=\"4591\" data-end=\"4683\"><p data-start=\"4593\" data-end=\"4683\">intermediaries are classified as <strong data-start=\"4621\" data-end=\"4681\">key entities under the Cyber \u200b\u200bSecurity Act<\/strong><\/p><\/li><li data-start=\"4684\" data-end=\"4761\"><p data-start=\"4686\" data-end=\"4761\">must demonstrate a secure way of processing data and pass compliance tests<\/p><\/li><li data-start=\"4762\" data-end=\"4839\"><p data-start=\"4764\" data-end=\"4839\">are required to implement <strong data-start=\"4789\" data-end=\"4837\">strict security measures (e.g. ISO\/IEC 27001)<\/strong><\/p><\/li><li data-start=\"4840\" data-end=\"4980\"><p data-start=\"4842\" data-end=\"4980\">according to the Law on Fiscalization, <strong data-start=\"4871\" data-end=\"4920\">they are responsible for the correctness of the program solution<\/strong> , and in case of irregularities, they bear the highest misdemeanor fines<\/p><\/li><\/ul><p data-start=\"4982\" data-end=\"5211\">The Tax Administration <strong data-start=\"4997\" data-end=\"5052\">publishes an official list of information intermediaries<\/strong> on its website \u2013 every entrepreneur can (and should) check whether their service provider is on that list.<\/p><h3 data-start=\"6304\" data-end=\"6353\">5. What should entrepreneurs do now?<\/h3><p data-start=\"6355\" data-end=\"6483\">The official guide highlights several key steps in preparing for eInvoice and Fiscalization 2.0.<\/p><ol data-start=\"6485\" data-end=\"7307\"><li data-start=\"6485\" data-end=\"6703\"><p data-start=\"6488\" data-end=\"6546\"><strong data-start=\"6488\" data-end=\"6544\">Select an access point (information broker)<\/strong><\/p><ul data-start=\"6550\" data-end=\"6703\"><li data-start=\"6550\" data-end=\"6597\"><p data-start=\"6552\" data-end=\"6597\">choose a reliable and certified solution<\/p><\/li><li data-start=\"6601\" data-end=\"6703\"><p data-start=\"6603\" data-end=\"6703\">The Tax Administration must be notified of the selected intermediary and authorized person for fiscalization.<\/p><\/li><\/ul><\/li><li data-start=\"6705\" data-end=\"6935\"><p data-start=\"6708\" data-end=\"6765\"><strong data-start=\"6708\" data-end=\"6763\">Adjust business processes and information systems<\/strong><\/p><ul data-start=\"6769\" data-end=\"6935\"><li data-start=\"6769\" data-end=\"6872\"><p data-start=\"6771\" data-end=\"6872\">check if your ERP\/business program supports issuing and receiving eInvoices in the prescribed format<\/p><\/li><li data-start=\"6876\" data-end=\"6935\"><p data-start=\"6878\" data-end=\"6935\">ensure connection to the access point (intermediary)<\/p><\/li><\/ul><\/li><li data-start=\"6937\" data-end=\"7088\"><p data-start=\"6940\" data-end=\"6991\"><strong data-start=\"6940\" data-end=\"6989\">Link articles and services with the KPD nomenclature<\/strong><\/p><ul data-start=\"6995\" data-end=\"7088\"><li data-start=\"6995\" data-end=\"7088\"><p data-start=\"6997\" data-end=\"7088\">Classification of products according to activities (KPD) becomes a mandatory part of the data on the eInvoice<\/p><\/li><\/ul><\/li><li data-start=\"7090\" data-end=\"7307\"><p data-start=\"7093\" data-end=\"7129\"><strong data-start=\"7093\" data-end=\"7127\">Organize internal training<\/strong><\/p><ul data-start=\"7133\" data-end=\"7307\"><li data-start=\"7133\" data-end=\"7209\"><p data-start=\"7135\" data-end=\"7209\">familiarize accounting, sales, purchasing and other departments with new processes<\/p><\/li><li data-start=\"7213\" data-end=\"7307\"><p data-start=\"7215\" data-end=\"7307\">clearly define who is in charge of managing authorizations and supervising the exchange of eInvoices<\/p><\/li><\/ul><\/li><\/ol><p data-start=\"7309\" data-end=\"7429\">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.  <\/p><h3 data-start=\"7436\" data-end=\"7517\">6. bizBox (ZZI) as a certified information intermediary for Fiscalization 2.0<\/h3><p data-start=\"7519\" data-end=\"7575\">When choosing an access point, it is crucial that the solution be:<\/p><ul data-start=\"7577\" data-end=\"7828\"><li data-start=\"7577\" data-end=\"7632\"><p data-start=\"7579\" data-end=\"7632\">officially <strong data-start=\"7588\" data-end=\"7630\">certified by the Tax Administration<\/strong><\/p><\/li><li data-start=\"7633\" data-end=\"7720\"><p data-start=\"7635\" data-end=\"7720\">aligned with the new Fiscalization Act and the Electronic Exchange of Invoices Act<\/p><\/li><li data-start=\"7721\" data-end=\"7828\"><p data-start=\"7723\" data-end=\"7828\">technically ready for Fiscalization 2.0 and mass exchange of eInvoices.<\/p><\/li><\/ul><p data-start=\"7830\" data-end=\"8102\"><strong data-start=\"7830\" data-end=\"7844\">ZZI doo<\/strong> with its <strong data-start=\"7866\" data-end=\"7876\">bizBox<\/strong> 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.<\/p><p data-start=\"8104\" data-end=\"8137\">Through bizBox, entrepreneurs receive:<\/p><ul data-start=\"8139\" data-end=\"8558\"><li data-start=\"8139\" data-end=\"8229\"><p data-start=\"8141\" data-end=\"8229\">a unique platform for <strong data-start=\"8166\" data-end=\"8215\">issuing, receiving and fiscalizing eInvoices<\/strong> in Croatia<\/p><\/li><li data-start=\"8230\" data-end=\"8381\"><p data-start=\"8232\" data-end=\"8381\">the possibility of using <strong>a free web application<\/strong> or <strong data-start=\"8276\" data-end=\"8300\">full ERP integration<\/strong> .<\/p><\/li><li data-start=\"8382\" data-end=\"8445\"><p data-start=\"8384\" data-end=\"8445\">secure transmission and storage of e-documents in accordance with the law<\/p><\/li><li data-start=\"8446\" data-end=\"8558\"><p data-start=\"8448\" data-end=\"8558\">support for working with a large number of partners and the widest EDI network in the region <span class=\"\" data-state=\"closed\"><span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\" data-testid=\"webpage-citation-pill\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[9px] font-medium transition-colors duration-150 ease-in-out text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]!\" href=\"https:\/\/www.bizbox.hr\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between\"><span class=\"max-w-[15ch] grow truncate overflow-hidden text-center\">bizbox.hr<\/span> <span class=\"-me-1 flex h-full items-center rounded-full px-1 text-[#8F8F8F]\">+1<\/span><\/span><\/span><\/a><\/span><\/span><\/p><\/li><\/ul><p data-start=\"8560\" data-end=\"8627\">For Croatian entrepreneurs, this means they can solve the following in one place:<\/p><ul data-start=\"8629\" data-end=\"8781\"><li data-start=\"8629\" data-end=\"8675\"><p data-start=\"8631\" data-end=\"8675\">compliance with the eInvoice obligation from 1.1.2026.<\/p><\/li><li data-start=\"8676\" data-end=\"8715\"><p data-start=\"8678\" data-end=\"8715\">Technical requirements of Fiscalization 2.0<\/p><\/li><li data-start=\"8716\" data-end=\"8781\"><p data-start=\"8718\" data-end=\"8781\">secure exchange and archiving of e-invoices and other e-documents<\/p><\/li><\/ul><h3 data-start=\"8788\" data-end=\"8830\">Now is the time to prepare.<\/h3><p data-start=\"8832\" data-end=\"9079\">The publication of the official <strong data-start=\"8849\" data-end=\"8884\">&#8220;Guide to Fiscalization 2.0&#8221;<\/strong> 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. <\/p><p data-start=\"9081\" data-end=\"9095\">If you haven&#8217;t yet:<\/p><ul data-start=\"9097\" data-end=\"9254\"><li data-start=\"9097\" data-end=\"9136\"><p data-start=\"9099\" data-end=\"9136\">choose an information intermediary,<\/p><\/li><li data-start=\"9137\" data-end=\"9212\"><p data-start=\"9139\" data-end=\"9212\">check whether you are technically ready to issue and receive eInvoices,<\/p><\/li><li data-start=\"9213\" data-end=\"9254\"><p data-start=\"9215\" data-end=\"9254\">started adjusting internal processes,<\/p><\/li><\/ul><p data-start=\"9256\" data-end=\"9279\">Now is the time.<\/p><p data-start=\"9281\" data-end=\"9529\">As <strong data-start=\"9285\" data-end=\"9341\">a certified information intermediary of the Tax Administration<\/strong> with the <strong data-start=\"9355\" data-end=\"9365\">bizBox<\/strong> platform, ZZI offers entrepreneurs a secure and proven infrastructure for Fiscalization 2.0 \u2013 from the first eInvoice, through real-time fiscalization, to long-term e-archives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Tax Administration has published the official &#8220;Guide to Fiscalization 2.0&#8221; , intended for all entrepreneurs who will issue, receive [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[68],"tags":[],"class_list":["post-14078","post","type-post","status-publish","format-standard","hentry","category-other"],"_links":{"self":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts\/14078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/comments?post=14078"}],"version-history":[{"count":3,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts\/14078\/revisions"}],"predecessor-version":[{"id":14081,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts\/14078\/revisions\/14081"}],"wp:attachment":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/media?parent=14078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/categories?post=14078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/tags?post=14078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}