Croatia: Fiscalization Rules for B2B Cash-on-Delivery Sales

The Croatian Tax Authority has clarified how invoices should be handled when goods are delivered to a business customer and payment is collected by a delivery company.

When the customer pays the courier in cash or by card, the transaction is treated as a cash or card payment for fiscalization purposes. This remains the case even when the delivery company later transfers the collected amount to the seller’s bank account.

For a domestic B2B transaction, the seller may therefore use the exemption from mandatory e-invoicing and issue a fiscalized invoice under the standard receipt fiscalization procedure. The invoice must include the customer’s Croatian tax identification number, or OIB, and correctly identify the payment method used.

However, the seller cannot issue both a fiscalized invoice and an e-invoice for the same transaction. Only one invoice and one corresponding fiscalization procedure may be used.

The seller must consequently choose between:

• issuing and fiscalizing an e-invoice under the B2B e-invoicing rules, or
• issuing a fiscalized cash or card invoice when the payment is collected by the courier.

The way in which the delivery company subsequently transfers the funds to the seller does not change the original payment method. The relevant factor is how the customer paid at the moment of delivery.