Review article
https://doi.org/10.38190/ope.15.2.2
Fiscalization in Croatia: Evolution from 1.0 to 2.0
Hrvojka Gojković
orcid.org/0009-0000-6010-3915
Ana Mulović Trgovac
orcid.org/0000-0003-1341-6067
Abstract
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 transpar-ency and reducing the grey economy. The second part outlines the requirements of Fiscalization 2.0, which from 2026 introduces man-datory 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 entrepre-neurial activity. Special attention is given to the preparation of entre-preneurs 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 effi-ciency and transparency in Croatia’s business environment
Keywords
Fiscalization; Croatian fiscalization model; Digital Economy; Croatia; B2B/B2G
Hrčak ID:
341683
URI
Publication date:
18.12.2025.
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