Fiskalizacija 2.0. Three obligations, not one.
Receipt fiscalization, eRačun and eIzvještavanje are three different obligations — different formats, different deadlines, different obligors. The news usually blends them into one. This page separates them: what each one is, what changed, and who is not an obligor at all.
This page is orientation, not tax or legal advice. For your situation, ask your accountant or the Tax Administration directly.
Three obligations
Three obligations that only sound like one
The Fiscalization Act (NN 89/25) introduces and extends three obligations. They differ in who has to act, what gets sent, and what ends up on the document itself.
F1 · consumer sales
Receipt fiscalization
Who
Anyone issuing a receipt to an end consumer.
What is sent
Every receipt is reported in real time to the Tax Administration's central information system.
What is on the document
The receipt carries a ZKI, the JIR the system returns, and a QR code.
Since when
Cards have required fiscalization since 2013. Since 1 January 2026 every payment method does, bank transfer included.
F2 · B2B and B2G
eRačun
Who
Domestic trade between taxpayers, and sales to public bodies.
What is sent
A structured invoice — UBL 2.1, the European EN 16931 standard with the Croatian CIUS — exchanged over AS4.
What is on the document
Nothing. No JIR, no ZKI, no QR code. Fiscalizing an eRačun is a separate message, not a stamp on the invoice.
Since when
Since 1 January 2026, VAT-registered taxpayers issue and receive eRačun. Those outside the VAT system only receive it — for now.
Reporting system
eIzvještavanje
Who
Issuers and recipients of eRačun.
What is sent
Collection, rejected invoices, and supplies where no eRačun was issued — reported separately.
What is on the document
Nothing. It is a message to the Tax Administration — the customer's invoice never carries it.
Since when
Collection is reported by the 20th of the following month.
The three mistakes you will hear most often
An eRačun has no JIR or QR code
Fiscalization travels as a separate message to the Tax Administration; the invoice itself stays unmarked. ZKI, JIR and the QR code belong on a receipt issued to an end consumer.
An eRačun does not go through ePorezna
Croatia chose a decentralised model: the invoice travels from the issuer's access point to the recipient's access point. The Tax Administration never sees the invoice itself — only the fiscal messages.
Private lump-sum landlords are not obligors
Landlords taxed lump-sum on property income are not fiscalization obligors and never were. A registered lump-sum sole trader is a different case — that one is.
Deadlines
What is already in force
Most of this page is not about the future. It is about 1 January 2026, which already happened.
1 September 2025
The Fiscalization Act (NN 89/25) came into force. Voluntary testing opened.
17 December 2025
The implementing regulation — the Pravilnik — was published.
1 January 2026
Receipt fiscalization extended to every payment method, not only what counted as cash trade. VAT-registered taxpayers must issue and receive eRačun; those outside the VAT system must receive it.
1 January 2027
Taxpayers outside the VAT system start issuing eRačun as well.
Does this apply to you?
A short orientation by who you invoice. Most small owners find themselves in the first row.
You invoice end consumers
Yes — receipt fiscalization
A studio, a barbershop, a repair service, a taxi — any trade whose customers are private individuals. Since 1 January 2026 the obligation holds regardless of how the customer pays, bank transfer included.
You work with companies or the public sector
Yes — eRačun
VAT-registered? You have had to issue and receive eRačun since 1 January 2026. Not registered? You must be able to receive it for now — and to issue it from 1 January 2027.
Private landlord, taxed lump-sum
No — not an obligor
Landlords taxed lump-sum on property income are not fiscalization obligors — Croatian media gets this wrong regularly. Rent through a registered lump-sum sole trader, though, and you are.
Orientation, not tax or legal advice. Your status depends on your business form, your VAT registration, and who you invoice. The final answer comes from your accountant or the Tax Administration.
Poletis and fiscalization
In preparationWe intend to build this. There is nothing to show yet.
Fiskalizacija 2.0 is planned for the platform. Today it is at the preparation stage: the specification is read, the scope is known, and no code has been written. We will not name a date until there is code behind it.
Until then, plainly: Poletis does not fiscalize receipts for you. An obligor today issues the fiscal receipt through the system they already use. We will not say otherwise until it is true.
Tell us how you workSources
Check it against the sources
For tax obligations, never take a marketing page's word — including this one. These are the official sources.
Short answers
The questions owners in Croatia ask us most.
Is Fiskalizacija 2.0 a single obligation?
No. Three: receipt fiscalization towards end consumers, eRačun for trade with businesses and the public sector, and eIzvještavanje. Different formats, different deadlines, different obligors. All three may bind you, or only one.
Does an eRačun carry a JIR and a QR code?
No. Fiscalization is a separate message to the Tax Administration; the invoice itself carries no JIR, no ZKI, no QR code. Those belong on a receipt issued to an end consumer.
Am I an obligor if I only take bank transfers?
If you issue receipts to end consumers, yes — since 1 January 2026. Before that, only what counted as cash trade required it, cards included. Now every payment method does.
Do I need a certificate?
For receipt fiscalization, yes — an application certificate. FINA and other authorised bodies issue it, and only you can request it: nobody can do that on your behalf.
Do I need an information intermediary?
For eRačun, usually yes. You choose the intermediary and authorise them in ePorezna yourself — no software can choose one for you. The Tax Administration keeps a public list.
Does Poletis do fiscalization?
Not yet. It is planned — no code written, no date promised. If you are an obligor, you issue the fiscal receipt through the system you already use.
I am not sure what applies to me. What now?
Get in touch. Tell us how you take payment and who you invoice; we will go through it together and tell you where you stand. The final answer still comes from your accountant or the Tax Administration.
Tell us how you work. We will tell you what applies to you.
Thirty minutes. How you take payment, who you invoice, what changed for you. Nobody will try to sell you software that is not finished.