In June 2013, the Croatian Tax Administration started an extensive analysis of the existing ways of issuing invoices, which resulted in the conclusion that most taxpayers were issuing bills by means of charging devices, but a significant share of them still used handwritten accounts. The aim of this analysis was to verify the existence of basic preconditions for the introduction of a modern cash register system in the Republic of Croatia. The analysis conducted showed the existence of the basis for the implementation and implementation of full fiscalization in Croatia. This involves the use of IT equipment and adequate software that will ensure the issuance of invoices by means of charging devices while simultaneously establishing an Internet connection with the Tax Administration. This ensures records and verifications of each invoice issued, as well as eliminating irregularities in business and work on black. The entire process is based, supported and regulated by the Act on Fiscalization in Cash Transactions of the Republic of Croatia, which is in effect since 01 January 2013. In addition to the regulatory and legal basis for the implementation of this process, adequate IT support, program development, participant co-operation is needed. Integration of all listed factors will determine the success of this process. The purpose of fiscalisation implementation is the introduction of cash flow control, thus making the most important links in the process of fiscalization become citizens who pay cash for the purchase of goods and the provision of services.