Under the amended Law on Fiscalization in Cash Transactions, taxable entities must report details about tips received as reward for good service. This reporting must occur within two days of the associated invoice's issuance and fiscalization.

Timeline

The new reporting requirement for tips is set to take effect on January 1, 2024.

Impact

As per the amendments to the Law on Fiscalization in Cash Transactions, published in the Croatian Official Gazette on October 3, 2023, taxable entities are now required to report details about tips (rewards for good service) starting January 1, 2024.

Furthermore, the technical specifications have been updated, requiring taxpayers within the fiscalization scope to start adapting their systems accordingly.