With the upcoming year 2026, Croatian entrepreneurship is entering a new era with the implementation of Fiscalization 2.0. This significant reform, building on the foundations of fiscalization introduced in the year 2013. for cash transactions with end consumers (B2C), bringing a key change: mandatory digital exchange of invoices (eInvoices) between entrepreneurs (B2B).

The main objective of this digital transformation is to further strengthen the transparency of financial flows and combat tax fraud. The Tax Administration will thus gain real-time insight into transactions between business entities, including:

– amounts, VAT, OIB of the buyer and billing information, regardless of the payment method.

For entrepreneurs, Fiscalization 2.0 brings a potential reduction in the administrative burden by abolishing some of the current tax forms and costs related to the physical delivery of documentation. The project also includes the implementation of a cashless payment system through eInvoices with an integrated e-archive and advanced online bookkeeping in the VAT system.

Although adapting to the new system will require initial time and resources, and smaller entrepreneurs may feel the financial burden of introducing new technology, the long-term benefits are significant. Easier tax returns, reduced errors, better insight into business, more transparent payment deadlines and a contribution to environmental protection through a digital archive are expected.

Fiscalization 2.0 represents a strategic step towards business modernization and strengthening tax compliance, using the advantages of information and communication technology to improve business cooperation and more efficient financial management at the national level. Preparations are already underway, and entrepreneurs should be actively informed and prepared for the application of the new rules that come into force on January 1, 2026.

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