Fiscalisation 2.0

Fiscalization 2.0 is a new generation of fiscalization systems in Croatia that introduces mandatory digitalization of invoices and stronger control over the turnover of entrepreneurs. Unlike the previous system, which only covered cash transactions, Fiscalization 2.0 also covers all non-cash invoices, including the B2B segment. The main goal is greater transparency, combating the shadow economy and modernizing business operations through eInvoices, eArchives and electronic signatures.

How is fiscalization implemented in Booking Manager?

Within the Booking Manager system, fiscalization is carried out as part of the business processes of issuing and exchanging invoices, with the system acting as a business process provider in accordance with applicable legal regulations.

1. Connecting to information intermediaries

Booking Manager enables connecting to information intermediaries directly via XML invoice records (RN). In this way, standardized data exchange and compliance with the prescribed formats of electronic invoices are ensured.

2. Automatic invoice export

The system currently supports automatic invoice export to the following information intermediaries:

* MojEračun (MER)

* ePoslovanje (Pondi)

* Super (DB Informatika)

* Sveračun

Automatic export enables timely and reliable delivery of invoices without the need for manual processing, while maintaining control over the exchange status within Booking Manager.

3. Work continuity in the context of F1 and F2

The person liable for fiscalization of F1.0 invoices carries out fiscalization of invoices paid:

* in cash,

* by cards,

* by transaction account

* in other ways according to the provisions of this Act.

This applies exclusively to B2C business (invoicing of the end user.

The novelty in Fiscalization F1.0 is the fact that from 1.1.2026. all transaction payments invoiced to citizens, end users, will also be fiscalized, with an existing fiscal certificate.

The person subject to fiscalization F2.0 is obliged to issue an eInvoice for domestic transactions carried out by the recipient of the eInvoice.

Fiscalization 2.0 will therefore be applied when a Croatian charter company issues an invoice for an Advance Payment, Final Rn or any other form of invoice to another company registered in Croatia (domestic transactions).

A domestic transaction is a delivery:

* which the issuer of the eInvoice performs to the recipient of the eInvoice and

* which is subject to taxation with Croatian VAT, regardless of whether it is exempt or taxable with VAT, and

* any advance payment received from the recipient of the eInvoice before the delivery is made,

* provided that issuer and recipient of eInvoice taxpayers with headquarters or residence in the Republic of Croatia

Obligations of charter companies in the Booking Manager application

In order to ensure compliance with current and upcoming regulations related to fiscalization (F1 / F2), all charter companies using the Booking Manager application are required to carry out the following steps:

1. Delivery of information about the selected information intermediary

The charter company is required to select an information intermediary for the exchange of electronic invoices and deliver and record this information in the Booking Manager application.

2. Linking the Booking Manager account to the information intermediary

After selecting an information intermediary, it is necessary to link your Booking Manager account to the selected intermediary, using the corresponding input data (e.g. user data, identifiers or other data assigned by the information intermediary).

This step enables automatic exchange of invoices via XML records (RN).

3. Linking services to the KLASUS classification (KPD 2025)

All services that the charter company offers and invoices via Booking Manager must be linked to the appropriate KLASUS classification, i.e. codes KPD 2025 (Classification of products by activities).

KPD 2025 is a central product classification and statistical standard used for the collection, processing and exchange of product-level data, including international data exchange. The classification is fully harmonized with the Statistical Classification of Products by Activity - CPA 2.2 of the European Union.

KLASUS application – search of KPD 2025 classification

The search and review of the KPD 2025 classification is available through the KLASUS application on the official website of the Central Bureau of Statistics.

Booking Manager has enabled users to connect all their additional services via the KPD code (six-digit code) that they enter themselves in the field assigned to the KPD code.

The main service of the user, accommodation on the vessel, is automatically linked by the Booking Manager to the corresponding KPD code, and users do not have to worry about it.

Link to CLASS application:
https://web.dzs.hr/App/klasus/default.aspx?lang=hr

In the Booking Manager application, you will have to enter the specified KPD number in the CPA Code field in the Extras under the Advanced tab

At the beginning of the new year, due to the new fiscal procedure, it is necessary to set the method of reversing payments with the final invoice. You can set this in Preferences > Reservation > Payments tab, and under Master invoice generates cancellation, select "As separate storno invoices"

Also, at the beginning of the year, it is necessary to set up a fiscal certificate for transaction accounts. You can do this yourself or let us know for which payment methods it is necessary to set up a fiscal certificate.

Additional notes:

• from 1.1.2026. advance payments can no longer be reversed with the same final invoice number, but they will have to be reversed as separate invoices
• from 1.1.2026. Booking Manager will automatically assign the existing fiscal certificate to all transaction payment methods entered into the system by the user
• It is very important when confirming the reservation to promptly indicate who is being invoiced for the reservation itself: the end user (and accordingly enter them correctly in the address book) or the agency, i.e. the company for which the OIB must be provided.