F1 or F2: which fiscalization does your invoice actually need?

What are F1 and F2 fiscalization?

Fiscalization 1.0 (F1) covers invoices in end consumption, that is, invoices issued to citizens (B2C). The invoice is reported to the Tax Administration, which returns a JIR, and the invoice also carries a ZKI and a QR code for verification. Fiscalization 2.0 (F2) covers invoices between businesses (B2B): they are issued as structured e-invoices through an information intermediary, and the invoice data is fiscalized with the Tax Administration.

Which fiscalization applies to which invoice?

Only one invoice is issued for a transaction, and only one fiscalization procedure is carried out. The same invoice can't go through both regimes.

From when does F2 apply to your business?

• Businesses in the VAT system: issue and receive e-invoices since 1 January 2026.
• Businesses outside the VAT system (for example flat-rate sole traders): must receive e-invoices from 1 January 2026, and issue them and fiscalize them with F2 from 1 January 2027.
• F1 for invoices to individuals has applied to all payment methods since 1 January 2026, including bank transfer.

The Article 39 exemption: B2B paid in cash or by card

Under Article 39 of the Fiscalization Act, a transaction between businesses that is paid in cash or by card can be exempted from the obligation to issue and fiscalize an e-invoice. Instead, a fiscalized invoice under Article 15 is issued, that is, an F1 invoice.

In its opinion of 27 April 2026 on cash on delivery, the Tax Administration names two conditions: the invoice must show the recipient's OIB, and the payment method shown must be cash. The seller chooses either the exemption or an e-invoice, but not both for the same transaction.

How Moj Obrt decides between F1 and F2

For every invoice, Moj Obrt looks at four things: whether the buyer is an individual or a legal entity, which country they are in, whether your business is in the VAT system and how the invoice is paid. The issue date matters too, because the obligation for businesses outside the VAT system applies from 1 January 2027.

• Croatian individual: F1, whatever the payment method.
• Croatian legal entity paying by bank transfer: F2 (e-invoice) once that obligation applies to you.
• Croatian legal entity paying in cash or by card: F1 under the Article 39 exemption, with the recipient's OIB on the invoice.
• Client outside Croatia: no Croatian fiscalization, with the appropriate VAT notes.

This is a default suggestion, not a legal interpretation. If you sell to foreigners at your business premises or have an unusual case, confirm the applicable regime with your accountant.

What to set up for F1 and for F2

• F1: upload your fiscalization certificate on the Fiscalization page. The invoice is reported directly to the Tax Administration.
• F2: sign a contract with an information intermediary, authorize it in FiskAplikacija and enter its API key. Moj Obrt currently supports ePoslovanje.hr.
• Test environment: you can try both F1 and F2 before your first real invoice.
• XML import: e-invoices issued through an intermediary Moj Obrt doesn't support can be imported from XML. Imported invoices are only recorded and are not fiscalized again.

Common misconceptions

• “I send B2B invoices as a PDF”: for domestic B2B invoices where F2 applies, a PDF is no longer enough, an e-invoice is needed.
• “An invoice to a company paid by card is always F1”: the Article 39 exemption is an option, not an obligation, and it requires the recipient's OIB on the invoice.
• “F1 is only for cash”: since 1 January 2026, F1 covers invoices in end consumption for all payment methods.
• “Foreigners need the same as locals”: the e-invoice obligation covers domestic transactions between businesses.