Original scientific paper
Fiscalization 2.0: Legal Framework, Digital Transformation and Impact on Micro and Small Entrepreneurs in the Republic of Croatia
Ivana Miklošević
; University of Slavonski Brod, Trg I. B. Mažuranić 2, 35000 Slavonski Brod, Croatia
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* Corresponding author.
Abstract
This paper analyzes the legal, economic, and practical effects of implementing the Fiscalization 2.0 reform in the Republic of Croatia, with a particular focus on micro and small enterprises. The legal framework of Fiscalization 2.0 is defined by the 2025 Draft Fiscalization Act, which clearly outlines the obligations and deadlines for entrepreneurs, aligning national legislation with European digital standards. However, it simultaneously imposes additional regulatory burdens on smaller businesses. A qualitative analysis was conducted using semi-structured interviews with 15 micro and small entrepreneurs operating across various sectors. The primary aim of the research was to identify key implementation challenges, incurred costs, perceived benefits, and the availability of institutional support during the transition to the new digital fiscal system based on electronic invoicing (eInvoices). The findings indicate that the main barriers include the technical complexity of the system, additional financial costs, and insufficient education and informational support. At the same time, entrepreneurs recognize benefits such as increased business transparency, reduced administrative burden, faster invoice processing, and enhanced digital literacy. Despite initial challenges, the long-term potential of digital transformation in the fiscal system is significant—provided that adequate institutional support and timely education are ensured for entrepreneurs.
Keywords
Hrčak ID:
334227
URI
Publication date:
30.7.2025.
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