Fiskalizacija 2.0

Croatian mandatory e-invoicing and e-reporting reform.

Definition

Fiskalizacija 2.0 requires issuing structured electronic invoices in UBL 2.1 aligned with Croatia's CIUS, exchanged via authorised access points and information intermediaries, with fiscalisation and e-reporting data submitted separately to the Porezna uprava. The national eRacun platform (run by FINA) handles the B2G channel; a testing phase began on 1 September 2025.

Origin

Established by the Fiscalisation Act (Zakon o fiskalizaciji) of 11 June 2025; system overseen by the Porezna uprava (Croatian Tax Administration), eRacun platform operated by FINA.

Example in context

From 1 January 2026, a Croatian taxable person issues a UBL 2.1 (Croatian CIUS) invoice to another taxable person and submits the fiscalisation data to the Porezna uprava in parallel.

Related terms

• e-SLOG 2.0 — neighbouring national standard based on UBL/EN 16931.