- Definitions and Focus: Fiscalization pertains to retail (B2C) transactions, ensuring every sale at the point of sale (POS) is recorded and reported to tax authorities using certified devices or cloud-based solutions. In contrast, e-invoicing is relevant for B2B and B2G transactions (and sometimes B2C), focusing on issuing standardized electronic invoices and payment information to customers and tax authorities, primarily affecting back-office processes.
- Goals and Compliance: Both fiscalization and e-invoicing aim for accurate transaction reporting, with fiscalization ensuring compliance at the point of sale and e-invoicing managing electronic documentation and payments. Countries are increasingly integrating these systems, leading to complexities in compliance, especially when B2C transactions also require e-invoicing.
- Global Retailer Challenges: Retailers must navigate both systems simultaneously, ensuring their receipts comply with fiscalization rules while also meeting e-invoicing requirements. Different regulations, such as Italy’s mandatory e-invoicing for B2B/B2G and Croatia’s Fiscalization 2.0, illustrate the need for businesses to understand and apply the correct rules to avoid regulatory issues.
Source Maja Jovetić (Fiscal Solutions)
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