The short version
Croatia's new Fiscalization Act, often called Fiscalization 2.0, applies from 1 January 2026. It splits invoicing obligations into two tracks:
- F1: fiscalization of invoices issued to consumers. It now applies to every payment method, including bank transfers, not only cash and cards.
- F2: structured e-invoices between businesses (and to the public sector), which both the sender and the recipient fiscalize, together with e-reporting to the Tax Administration.
Timeline
1 January 2026
Fiscalization 2.0 starts
VAT-registered businesses issue and receive domestic B2B invoices as e-invoices. Businesses outside the VAT system must be able to receive them. F1 fiscalization extends to all payment methods.
1 January 2027
Everyone issues e-invoices
Businesses outside the VAT system also start issuing e-invoices for domestic business transactions.
Invoices to consumers (F1)
When you issue an invoice to a consumer, it is sent to the Tax Administration as it is issued. Your system calculates a protective code (ZKI) and the Tax Administration answers with a unique identifier (JIR). Both are printed on the invoice together with a QR code customers can use to verify it.
From 2026 this applies however the customer pays: cash, card, bank transfer or anything else.
E-invoices between businesses
For domestic business transactions, invoices travel as structured e-invoices based on the European standard EN 16931 (in the UBL 2.1 format), through an information intermediary. Each line carries a product classification code (KPD).
Both sides fiscalize the e-invoice: the seller when sending, the buyer when receiving. Businesses also report certain data, such as payments and rejected invoices, to the Tax Administration (e-reporting).
How Paply helps
Paply for Croatian businesses
- AvailableF1 fiscalization with ZKI, JIR and the verification QR code on the invoice, with a recovery path if the service is down
- AvailableKPD classification codes on invoice lines
- AvailableHUB3 payment barcodes to pay supplier bills from your banking app
- AvailableAn 11-year archive and a fully Croatian interface
- Coming soonSending and receiving structured B2B e-invoices over the exchange network
You can start today on the Free plan and switch on fiscalization with a paid plan whenever you're ready.
FAQ
Can I use Paply for Fiscalization 2.0 today?
Paply fiscalizes invoices to consumers (F1) today. Exchanging structured B2B e-invoices over the network is coming soon. Until then, Paply sends invoices by email with a PDF.
Do bank transfer invoices to consumers have to be fiscalized?
From 1 January 2026, yes. F1 fiscalization covers every payment method, including bank transfers.
I'm not in the VAT system. What do I need to do?
During 2026 you need to be able to receive e-invoices. From 1 January 2027 you also issue e-invoices for domestic business transactions.
Is Paply available in Croatian?
Yes. The app, the invoices and the emails to your customers are all available in Croatian.
This guide is general information, not legal or tax advice. Rules and deadlines can change, so check your obligations with your accountant or the tax authority.