Fiscalization 2.0 is the Croatian mandatory B2B e-invoicing system being rolled out in phases from 2025 to 2027. This guide explains the legal basis, timeline, what you must do as a company, the penalties for non-compliance, and how the 4b2b platform integrates with the FINA Mojcert system.
The Fiscalization Act of the Republic of Croatia (NN 115/2016, amendments 2024) implements the EU eInvoicing Directive 2014/55/EU. The goal is reducing the grey economy, automatic VAT validation, and consolidation with other EU systems (Italy SDI, Poland KSeF). The Croatian Tax Administration estimates fiscalization will boost VAT revenue by 5–8 % annually by identifying unreported turnover.
Phase 1 (Q3 2025): pilot for large VAT payers — top 1000 companies test Mojcert. Phase 2 (January 1, 2026): all VAT payers (B2B mandatory). Phase 3 (July 1, 2026): B2G (all transactions with state bodies and local authorities). Phase 4 (January 1, 2027): final — all VAT payers + non-payers (flat-rate, OPG, sole proprietorships).
FINA Mojcert is the central hub through which the Croatian Tax Administration receives all eRačun. Technology: SOAP/REST API, UBL 2.1 XML format, digital signature (FINA, AKD or HOK certificate). All communication encrypted TLS 1.3. Latency: guaranteed < 3 seconds for receipt confirmation. Failover: 99.9 % SLA, planned maintenance at night.
The law provides monetary fines of EUR 5,000–50,000 for legal entities + EUR 1,000–10,000 for responsible persons (board member, director). The largest fines for systemic non-compliance (deliberately incorrect invoice issuance). Smaller fines for one-time omissions (e.g., delay in reporting). The Tax Administration has inspection rights 5 years retrospectively — all prior invoices may be subject to audit.
The platform registers with FINA Mojcert via your digital certificate. We handle: UBL 2.1 generation, sending, receiving, status check, retrieval. Your ERP/system keeps running as before — we just add the Mojcert layer. Implementation averages 2–3 weeks, including testing with your main partners.
Talk to us about how the 4b2b ecosystem fits into your existing Fiscalization 2.0 flow. We have implementations from 50-employee firms to ZSE-listed companies.
