Abstract
<jats:p>The paper “Fiscalization in Croatia: Evolution from 1.0 to 2.0 – Technical, Legal, and Business Changes” examines key phases in the development of fiscalization within Croatian legislation and business practice. The first part analyzes Fiscalization 1.0, which established the basis for digital control of cash transactions in retail, defining the technical framework and main objectives such as business transparency and reducing the grey economy. The second part outlines the requirements of Fiscalization 2.0, which from 2026 introduces mandatory electronic reporting of all business transactions, including B2B and B2G exchanges, digital document exchange, and the elimination of traditional record-keeping systems. The paper compares regulatory frameworks, technical implementations, and their impact on entrepreneurial activity. Special attention is given to the preparation of entrepreneurs and accountants, software adaptation, and new reporting obligations toward the Tax Authority. Fiscalization 2.0 is concluded to represent an essential step toward a digital economy, increasing efficiency and transparency in Croatia’s business environment.</jats:p>