Fiscalization 2.0: What changes from January 1, 2026 (F1 and F2)
New fiscalization obligations for B2B and B2C invoices will be introduced from January 1, 2026. Below are the most important changes and the steps you need to take in time.
F2- wholesale accounts (B2B)
Preparation steps
- Choose a broker (e.g. Elektronički računi doo) and provide access data to your software provider (Fortuno).
- Sort items by KPD classification*: check your NKD, take the first one 4 numbers and accordingly find the corresponding KPD mark. KPD can be set at the item level or commodity groups (then it is copied to all articles in the group). If the KPD mark is already written on the product, it is not copied from the product group.
*KPD classifications can be found in Šifarnik - Deadline for issuance: invoices to legal entities are issued by 15th of the month for the previous month.
F1 – Retail Accounts (B2C)
Who? Invoices issued to individuals.
What? From 01.01.2026 all B2C invoices must go to F1 fiscalization regardless of the payment method (even when the buyer pays to a bank account).
Preparation steps
- FINA certificate: if you do not have a fiscal certificate, request one from FINA and provide the certificate and passwords to your software partner.
- Register your branch in e-Tax: The password and name must be identical to those in Fortis (case sensitive).
- Tag partners: In the partner's codebook, indicate who is a natural person. It is easiest to have one code for these types of sales, because no customer data is sent to fiscalization.
FAQ – frequently asked questions
Can I send B2C invoices without F1 if the payment is by bank transfer?
Not. From 01.01.2026. all B2C accounts undergo F1 fiscalization, regardless of the type of payment.
Do I have to enter a KPD for each item?
You can go to the product group level, but if a KPD code is already entered on an individual item, it will not be copied from the group to that item.
What about invoices for foreign partners (B2B)?
These invoices are not fiscalized by F2; other B2B invoices are fiscalized and sent through the system.
Do you need help preparing for fiscalization 2.0?
Contact us – our team can help you with software customization, broker activation, and KPD tag entry.
