Fiscalization 2.0 is Croatia’s new Fiscalization Act, applied from January 1, 2026. It introduces the mandatory e-invoice (eRačun) with fiscalization in B2B transactions — every e-invoice issued and received is reported to the Tax Administration — plus e-reporting on payments, rejected invoices and supplies that could not be invoiced electronically. It also widens B2C fiscalization: from January 1, 2026 every receipt issued to a consumer is fiscalized, whatever the payment method.