The Ordinance on Income Tax (Official Gazette 143/23) additionally defined:
• Income tax is not paid on rewards for a well-performed service received from third parties (gratuities) recorded in the fiscalisation system, up to the amount €3.360,00 annually
• A reward for a well-performed service (gratuity) is considered a representation expense for payers (self-employed income tax payers)
• Employers paying tips (taxable and non-taxable) to their employees, submit the JOPPD form by the 15th day of the month following the month in which these receipts were paid
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