{"id":17509,"date":"2025-11-07T11:13:22","date_gmt":"2025-11-07T11:13:22","guid":{"rendered":"https:\/\/fortuno.hr\/?p=17509"},"modified":"2025-11-12T12:51:10","modified_gmt":"2025-11-12T12:51:10","slug":"upute-za-fiskalizaciju-2-0","status":"publish","type":"post","link":"https:\/\/fortuno.hr\/eng\/fiscalization-instructions-2-0\/","title":{"rendered":"Fiscalization Guide 2.0: check if you are compliant with NKD and KPD rules"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"17509\" class=\"elementor elementor-17509\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13abe930 e-flex e-con-boxed wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"13abe930\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10134032 elementor-widget elementor-widget-text-editor\" data-id=\"10134032\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Fiscalization 2.0: What changes from January 1, 2026 (F1 and F2)<\/strong><\/p>\n<p>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.<\/p>\n<h3>F2- wholesale accounts (B2B)<\/h3>\n<div><strong>Who?<\/strong> Invoices issued to legal entities in Croatia<\/div>\n<div><strong>What?\u00a0<\/strong>Mandatory fiscalization F2 + sending invoices through the selected intermediary. Exceptions are invoices for<strong> foreign partners<\/strong>.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba05b1d e-flex e-con-boxed wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"ba05b1d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e776a53 e-con-full e-flex wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e776a53\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb4afc7 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"fb4afc7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"548\" src=\"https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/kpd-klasifikacija-1024x702.jpg\" class=\"attachment-large size-large wp-image-17512\" alt=\"\" srcset=\"https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/kpd-klasifikacija-1024x702.jpg 1024w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/kpd-klasifikacija-300x206.jpg 300w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/kpd-klasifikacija-768x527.jpg 768w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/kpd-klasifikacija-18x12.jpg 18w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/kpd-klasifikacija.jpg 1161w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b623a9 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"0b623a9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"518\" src=\"https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/nkd-1024x663.jpg\" class=\"attachment-large size-large wp-image-17514\" alt=\"\" srcset=\"https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/nkd-1024x663.jpg 1024w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/nkd-300x194.jpg 300w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/nkd-768x497.jpg 768w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/nkd-18x12.jpg 18w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/nkd.jpg 1194w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bea234 e-con-full e-flex wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"0bea234\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6249dc elementor-widget elementor-widget-text-editor\" data-id=\"e6249dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"wp-block-heading\">Preparation steps<\/h4>\n<ul class=\"wp-block-list\">\n<li><strong>Choose a broker<\/strong>\u00a0(e.g. Elektroni\u010dki ra\u010duni doo) and provide access data to your software provider (Fortuno).<\/li>\n<li><strong>Sort items by KPD classification*<\/strong>: check your\u00a0<strong>NKD<\/strong>, take the first one\u00a0<strong>4 numbers<\/strong>\u00a0and accordingly find the corresponding\u00a0<strong>KPD mark<\/strong>. KPD can be set\u00a0<em>at the item level<\/em>\u00a0or\u00a0<em>commodity groups<\/em>\u00a0(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.<br \/>*KPD classifications can be found in \u0160ifarnik<\/li>\n<li><strong>Deadline for issuance<\/strong>: invoices to legal entities are issued by\u00a0<strong>15th of the month<\/strong>\u00a0for the previous month.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3a0030 e-flex e-con-boxed wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"a3a0030\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7e3c13 elementor-widget elementor-widget-spacer\" data-id=\"e7e3c13\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5039312 e-flex e-con-boxed wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"5039312\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ab4bf98 e-con-full e-flex wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"ab4bf98\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e81fd8 elementor-widget elementor-widget-text-editor\" data-id=\"5e81fd8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"wp-block-heading\">F1 \u2013 Retail Accounts (B2C)<\/h3>\n<p><strong>Who?<\/strong>\u00a0Invoices issued to individuals.<br \/><strong>What?<\/strong>\u00a0From 01.01.2026 all B2C invoices must go to\u00a0<strong>F1 fiscalization<\/strong>\u00a0regardless of the payment method (even when the buyer pays to a bank account).<\/p>\n<h4 class=\"wp-block-heading\">Preparation steps<\/h4>\n<ul class=\"wp-block-list\">\n<li><strong>FINA certificate:<\/strong>\u00a0if you do not have a fiscal certificate, request one from FINA and provide the certificate and passwords to your software partner.<\/li>\n<li><strong>Register your branch in e-Tax:<\/strong>\u00a0The password and name must be identical to those in Fortis (case sensitive).<\/li>\n<li><strong>Tag partners:<\/strong>\u00a0In the partner&#039;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.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a43c08 e-con-full e-flex wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"9a43c08\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a138b40 elementor-widget elementor-widget-image\" data-id=\"a138b40\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"729\" height=\"757\" src=\"https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/sifranik.jpg\" class=\"attachment-large size-large wp-image-17518\" alt=\"\" srcset=\"https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/sifranik.jpg 729w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/sifranik-289x300.jpg 289w, https:\/\/fortuno.hr\/wp-content\/uploads\/2025\/11\/sifranik-12x12.jpg 12w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9d958a e-flex e-con-boxed wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"a9d958a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35fd9ff elementor-widget elementor-widget-text-editor\" data-id=\"35fd9ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"wp-block-heading\">FAQ \u2013 frequently asked questions<\/h3>\n<p><strong>Can I send B2C invoices without F1 if the payment is by bank transfer?<\/strong><br \/>Not. From 01.01.2026. all B2C accounts undergo F1 fiscalization, regardless of the type of payment.<\/p>\n<p><strong>Do I have to enter a KPD for each item?<\/strong><br \/>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.<\/p>\n<p><strong>What about invoices for foreign partners (B2B)?<\/strong><br \/>These invoices are not fiscalized by F2; other B2B invoices are fiscalized and sent through the system.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bba644 e-flex e-con-boxed wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"2bba644\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-25bdf25 e-con-full e-flex wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"25bdf25\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65ed8ea elementor-widget elementor-widget-text-editor\" data-id=\"65ed8ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Do you need help preparing for fiscalization 2.0?<\/strong><br>\nContact us \u2013 our team can help you with software customization, broker activation, and KPD tag entry.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n  <div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/fortuno.hr\/eng\/contact\/\" target=\"_blank\" rel=\"noopener\">Contact Fortuno<\/a><\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Fiscalization 2.0: What&#039;s changing from January 1, 2026 (F1 and F2) From January 1, 2026, new fiscalization obligations for B2B and B2C invoices will be introduced. Below are the most important changes and steps you need to complete on time. F2- wholesale invoices (B2B) Who? Invoices issued to legal entities in Croatia What? Mandatory fiscalization F2 + sending invoices through a selected intermediary. The exception is invoices for foreign partners. Preparation steps Select an intermediary (e.g. Elektroni\u010dki ra\u010duni doo) and provide access data to your software provider (Fortuno). Sort items by KPD classification*: check your NKD, take the first 4 numbers and find the corresponding KPD code accordingly. KPD can be set at the item or commodity group level (then it is mapped to all items in the group). If the KPD mark is already written on the item, it is not copied from the product group.*KPD classifications are found in the Code. Deadline for issuance: invoices to legal entities are issued by the 15th of the month for the previous month. F1 - Retail Accounts (B2C) Who? Invoices issued to natural persons. What? From 01.01.2026. all B2C accounts must go to F1 fiscalization regardless of the payment method (even when the customer pays to a giro account). Steps to prepare a 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 the branch office in e-Porezna: the code and name must be identical to those in Fortis (uppercase and lowercase letters are taken care of). Mark partners: mark who is a natural person in the codebook of partners. It is easiest to have one code for these types of sales, because no customer data is sent to fiscalization. FAQ \u2013 most frequently asked questions Can B2C invoices be sent without F1 if the payment is made by giro? No. From 01.01.2026. all B2C invoices undergo F1 fiscalization, regardless of the type of payment. Do I have to enter KPD for each item? You can at the product group level, but if a KPD mark 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 F2; other B2B invoices are fiscalized and sent through the system. Need help preparing for fiscalization 2.0? Contact us \u2013 our team can help you with software customization, intermediary activation and entering KPD marks.<\/p>","protected":false},"author":8,"featured_media":17510,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[215],"tags":[],"class_list":["post-17509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fortis"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/posts\/17509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/comments?post=17509"}],"version-history":[{"count":31,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/posts\/17509\/revisions"}],"predecessor-version":[{"id":17548,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/posts\/17509\/revisions\/17548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/media\/17510"}],"wp:attachment":[{"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/media?parent=17509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/categories?post=17509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fortuno.hr\/eng\/wp-json\/wp\/v2\/tags?post=17509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}