{"id":17704,"date":"2026-02-09T09:28:04","date_gmt":"2026-02-09T07:28:04","guid":{"rendered":"https:\/\/vizibit.hr\/fiscalization-2-0-in-practice-where-did-the-invoices-go-the-truth-about-gaps-in-the-counter-and-b2c-transactions\/"},"modified":"2026-05-15T14:59:41","modified_gmt":"2026-05-15T12:59:41","slug":"fiscalization-2-0-in-practice-where-did-the-invoices-go-the-truth-about-gaps-in-the-counter-and-b2c-transactions","status":"publish","type":"post","link":"http:\/\/www.vizibit.hr\/en\/fiscalization-2-0-in-practice-where-did-the-invoices-go-the-truth-about-gaps-in-the-counter-and-b2c-transactions\/","title":{"rendered":"Fiscalization 2.0 in Practice: Where Did the Invoices Go? The Truth About “Gaps” in the Counter and B2C Transactions
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The era of Fiscalization 2.0 is no longer an “upcoming project” \u2013 it is our everyday business reality. Now, with the first months of the new Act’s application behind us, one operational question troubles entrepreneurs the most: invoice number sequencing.
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If you use one billing device for all types of transactions, your accounting sequence looks neat (1, 2, 3…), but in the Tax Administration’s systems, the situation looks “fragmented”.<\/p>\n\n

How do you correctly manage B2C transactions (Fiscalization 1.0) combined with e-Invoices and foreign exports, without arousing inspector suspicion due to apparent gaps in the counter?<\/p>\n\n

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<\/span>The new reality of fiscalization 1.0: Not just for cash<\/span><\/h2>\n\n\n\n

The biggest change we felt on January 1st of this year concerns the B2C segment (invoices to citizens). <\/p>\n\n\n\n

Until 2026, the rule was: if a citizen pays via bank transfer (to a transaction account), fiscalization is not required. That rule no longer applies. <\/p>\n\n\n\n

Today, when you issue an invoice to a natural person (citizen), it automatically enters the Fiscalization 1.0 system, regardless of whether the customer pays with cash at the register or via internet banking from home. Every such invoice must have a JIR (Unique Invoice Identifier) and a QR code at the moment of issuance. Here we come to the main operational challenge: mixing apples and oranges in the same number sequence. <\/p>\n\n\n\n

Here we come to the main operational challenge: mixing apples and oranges in the same number sequence.<\/p>\n<\/div>\n\n

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<\/span>Anatomy of a “Gap” in the counter: A practical example<\/span><\/h2>\n\n\n\n

Let’s imagine a typical day in a Croatian company that uses a single numerical sequence on one billing device.<\/p>\n\n\n\n

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  1. Invoice No. 1
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