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Croatia Clarifies Fiscalization Rules for Courier-Collected B2B Payments

  • Croatian Tax Authority says that if a courier collects cash or card payment on delivery, it counts as a cash/card payment for fiscalization.
  • For domestic B2B sales, the seller may use the standard fiscalized invoice route instead of mandatory e-invoicing.
  • The invoice must include the customer’s OIB and the correct payment method.
  • The seller cannot issue both a fiscalized invoice and an e-invoice for the same sale.
  • The courier later transferring the money to the seller does not change the original payment method.

Source: fiscal-requirements.com

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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