- The Ministry of Finance has issued a written opinion requiring fiscalization and invoicing when employers deduct costs for Multisport cards from employees, treating it as a B2C transaction.
- This applies even if the invoice is issued to the company but the service is used by the employee and paid via payroll deduction.
- The company cannot deduct input VAT or treat the cost as its own; it is a passthrough item.
- The new interpretation may also affect other employee deductions, such as voluntary pension or health insurance and benefits in kind.
- Further clarification is expected, but for now, fiscalization is required in these cases.
Source: tpa-group.hr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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