- From January 1, 2026, Croatia will operate two parallel fiscalization systems: Fiscalization 1.0 for B2C transactions and Fiscalization 2.0 for B2B/B2G electronic invoices.
- Fiscalization 1.0 will require all B2C invoices to be fiscalized regardless of payment method; Fiscalization 2.0 mandates electronic invoicing and fiscalization for B2B/B2G transactions.
- VAT registration status does not affect the obligation to fiscalize B2C invoices; certain non-profits and associations remain exempt.
- A new six-digit classification code (KPD code) for goods/services on electronic invoices will be introduced.
- Different software solutions are required for each system, increasing operational complexity.
Source: global.ecovis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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