Croatia: VAT questions

Alessandro PasutThe current cash accounting scheme was cancelled and VAT payers subject to personal income tax are not longer be able to postpone the VAT payment to the period in which consideration is collected from the buyer. The Croatian VAT identification number is made up of HR followed by the Personal Identification Number (OIB) which contains eleven digits. Taxpayers that supplied goods and services (including VAT) with a total value not exceeding HRK 800,000 (approximately EUR 106,000) in the previous year will have to apply monthly reporting if they make supplies within the EU, otherwise they can apply quarterly reporting. The deadline for VAT refunds to foreign taxable persons outside the EU has been extended from six months to eight months from the date on which the Croatian Tax Authorities receive the refund request.  Requests for refund have to be filed by 30 June of the calendar year that follows the year the requests refer to.

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