Croatian Fiscalization 2.0: what you need to know
When a fiscal invoice is issued and when an e-invoice, what changes and when, and how Kigo.Cloud handles it.
Fiscalization 1.0 applies to B2C (end customers) and to B2B invoices paid in cash or by card: a fiscal invoice is issued as before.
Fiscalization 2.0 applies to B2B invoices paid by bank transfer (IBAN): an e-invoice sent through an information intermediary is then mandatory.
What do B2B and B2C mean?
- B2C: sales to end consumers, classic retail, fiscalization as before.
- B2B: sales to other businesses (so-called R1 invoices). If payment goes to a bank account (IBAN), an e-invoice and Fiscalization 2.0 are mandatory. If payment is by card or cash at the till, Fiscalization 1.0 still applies, but from 1 January 2026 the invoice carries the customer's OIB.
E-invoices in Fiscalization 2.0 are exchanged only through authorised information intermediaries. Kigo.Cloud is connected to the intermediary ePoslovanje.hr, and all the steps are done in the program.
Fiscalization 1.0 and 2.0
| Situation | Applies | What it means |
|---|---|---|
| B2C (end customer), paid in cash, by card or other | Fiscalization 1.0 | Fiscal 1.0 invoice. |
| B2C (end customer), bank transfer (IBAN) | Fiscalization 1.0 | Fiscal 1.0 invoice from 1 January 2026. |
| B2B (R1), paid in cash or by card at the point of sale | Fiscalization 1.0 | Fiscal 1.0 invoice, with the customer's OIB from 1 January 2026. |
| B2B (R1), paid by bank transfer (IBAN) | Fiscalization 2.0 | Mandatory e-invoice and Fiscalization 2.0 through an intermediary. |
Timeline: what changes and when
- 1 September 2025 (Fiscalization 1.0): the duty to fiscalize accompanying documents was abolished.
- 1 January 2026 (Fiscalization 1.0): B2B at the till still goes as 1.0, but you add the customer's OIB when they ask for a so-called R1.
- 1 January 2026 (Fiscalization 2.0, phase I): B2B non-cash invoices, mandatory e-invoice and fiscalization through an intermediary.
- 1 January 2027 (Fiscalization 2.0, phase II): the duty extends to other entities according to the prescribed deadlines.
Examples from practice
- A company buys goods and pays at the till (asks for R1): Fiscalization 1.0, with the customer's OIB from 2026.
- A company orders a service and pays by bank transfer: Fiscalization 2.0, the e-invoice goes through an intermediary.
What Kigo.Cloud does of this
- Invoice fiscalization and Fiscalization 2.0
- Sending and receiving e-invoices through the intermediary ePoslovanje.hr
- Customers marked as B2B, B2C or B2G
- Check by OIB whether the customer can receive e-invoices
- E-reporting on payments and on undeliverable e-invoices
- E-invoices for advances and cancellations
- A received supplier e-invoice straight into a goods receipt
- Overview of unfiscalized invoices and resending
Fiscalization 2.0 and e-invoices are included in every plan.
Croatian Fiscalization 2.0: what you need to know: questions and answers
When is an e-invoice (Fiscalization 2.0) issued, and when a fiscal invoice (Fiscalization 1.0)?
Fiscalization 2.0: B2B payment to an IBAN, e-invoice and fiscalization through an intermediary. Fiscalization 1.0: B2C or B2B at the till, a fiscal invoice (with the customer's OIB on R1 from 2026), and B2C payment directly to an IBAN, a fiscal 1.0 invoice from 1 January 2026.
What is an information intermediary?
It is a certified service that securely exchanges e-invoices on behalf of your company, for example ePoslovanje.hr. In Kigo.Cloud the connection to the intermediary is built in, so e-invoices are sent from the program.
What do I need to do in Kigo.Cloud?
In the program you follow the steps for registering and connecting to the ePoslovanje system. E-invoices are then sent from the program, and you only fill in the basic data.
Start working in Kigo.Cloud
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