Fiscalization 2.0 represents a significant step in the digitalization of accounting and business operations in Croatia. Its goal is to simplify administrative procedures, enable the electronic exchange of invoices between businesses, and increase the transparency of business transactions. While the implementation of new rules for VAT-registered businesses began during 2026, a new phase of the system's rollout is set to commence on 1 January 2027.

Transfer pricing represents an important aspect of tax compliance for both businesses and tax authorities worldwide. Increased transparency, the exchange of data between tax authorities, and OECD guidelines have further raised the requirements placed on taxpayers.

Like most other sectors, auditing is also evolving under the influence of digitalization, the ever-increasing volume of data, and the development of artificial intelligence. However, despite technological advancements, the pivotal role remains with people—their knowledge, experience, and ability to exercise professional judgment.

Sustainability is a shared ambition at a global level, yet the way it is implemented differs significantly by region. According to Grant Thornton’s international research, the mid-market sector worldwide invests in ESG initiatives based on differing business considerations.
While in North America sustainability is primarily seen as a growth and investment opportunity, in Asia it forms part of innovation and digitalisation, whereas in Europe the focus is increasingly on optimising operational efficiency and regulatory compliance.
This difference is decisive from both a strategic and a business perspective.

The global minimum tax (Pillar 2) represents a continuation of the OECD and G20 BEPS initiative aimed at preventing the shifting of profits to low-tax jurisdictions. The initiative has been supported by more than 140 countries, including the Republic of Croatia.

The new standard, IFRS 18, introduces significant changes in how entities present their financial performance. Its application is mandatory for annual reporting periods beginning on or after 1 January 2027.