Fiscalization in Croatia: Evolution from 1.0 to 2.0

Sažetak

The paper “Fiscalization in Croatia: Evolution from 1.0 to 2.0
– Technical, Legal, and Business Changes” examines key phases in the
development of fiscalization within Croatian legislation and business
practice. The first part analyzes Fiscalization 1.0, which established
the basis for digital control of cash transactions in retail, defining the
technical framework and main objectives such as business transparency
and reducing the grey economy. The second part outlines the
requirements of Fiscalization 2.0, which from 2026 introduces mandatory
electronic reporting of all business transactions, including B2B
and B2G exchanges, digital document exchange, and the elimination
of traditional record-keeping systems. The paper compares regulatory
frameworks, technical implementations, and their impact on entrepreneurial
activity. Special attention is given to the preparation of entrepreneurs
and accountants, software adaptation, and new reporting
obligations toward the Tax Authority. Fiscalization 2.0 is concluded to
represent an essential step toward a digital economy, increasing efficiency
and transparency in Croatia’s business environment.