The Croatian government passed amendments to the VAT law, including the introduction of the EU’s ‘Quick Fixes’. In Croatia, the four VAT 'Quick Fixes' and other amendments will take effect as of 1 January 2021. EU’s ‘Quick Fixes’ The main proposed amendment relates to the implementation of the EU temporary [...]
The Croatian government has made the following clarifications and amendments to its VAT legislation in order to harmonise with current EU law: VAT exemption for sales of exports by a Croatian supplier to an EU-based buyer when the goods are dispatched directly from the Croatian supplier to a third [...]
The Croatian Parliament has recently enacted legislative changes to Croatian VAT law with an emphasis on aligning the national rules with those of the European Union. The previously reported EU-wide changes to cross-border supplies of electronic services; and, the treatment of vouchers, effective from 1st January 2019, have been transposed [...]
On 11th December 2018, the Commission released Council Implementing Decision 2018/1994 authorising Croatia to introduce a special measure as of 1st January 2019, allowing for the right to deduct input tax on the purchase and leasing of passenger cars used partially for business purposes, at a flat 50% rate. Currently, [...]
The Croatian Tax Authorities have requested, by letter to the European Commission, an authorisation to apply as of 1 January 2018 an increase the national VAT threshold to €45,000 (or the national currency at the exchange rate on the day of its accession). The VAT threshold is currently €35,000. However, it [...]
On 27 October 2016, the Croatian Ministry of Finance “MinFin” presented a new tax reform amending 15 legislations. Some of these are new VAT laws due to be implemented from 1 January 2018. The reform proposes for the reduction of the standard VAT rate and a change of the current [...]
The Croatian Tax Authority has confirmed that the requirement for the submission of the annual VAT return will be abolished. The 2014 annual declaration due at the end of February 2015 will be the last year for which an annual declaration needs to be filed.
Further to our recent news item regarding the rise in the reduced VAT rate from 10% to 13% – the change actually took place earlier than published on 19 December 2013. Also effective 19 December, the VAT rate applicable to cultural and art magazines changed from the reduced rate to [...]
The reduced rate of VAT is set to rise from the 1 January 2014 in Croatia from 10% to 13%. No other VAT rates will be affected.