Croatia: VAT

Alessandro PasutWith the accession to the EU, VAT on intra-community acquisitions is chargeable upon invoice issuance, or if invoice has not been issued, it should be charged no later than the 15th day of the month following the month in which the acquisition occurred.
The supply of goods to final customers within the EU will be taxable in Croatia, unless the value of the supply in question exceeds the distance selling threshold prescribed by the respective Member State. The proposed threshold for Croatia is HRK 270,000 (approximately EUR 35,700). The supply of land for construction will no longer be VAT exempt.
Invoices for the intra-community supply of goods should be issued no later than the 15th day of the month following the month in which the sale occurred. In case the supplier fails to issue the invoice in time, the acquirer is obliged to self-assess the VAT. Simplified invoice for the supply of goods and services not exceeding HRK 700 (approximately EUR 90) has been introduced. It will also be possible to issue collective invoices for several supplies made in the same month.

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