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2015 Croatian VAT compliance changes | Meridian

2015 Croatian VAT compliance changes | Meridian.

A number of VAT compliance changes will be introduced in Croatia in 2015. These will include:

  1. Cash-based accounting – Instead of offering accruals accounting, Croatia will offer cash-based accounting. Businesses will pay or charge VAT when there is a case/bank settlement of an invoice. Companies with an annual turnover below HRK 3m can request to be apart of this new regime.
  2. VAT on immovable property – In order to be more in line with the EU VAT directive, the supply of building will become VAT exempt.
  3. 2015 MOSS changes – From 1 January 2015, when supplying electronic, broadcast or telecoms service, it will be the   Croatian taxable supplier’s responsibility to charge VAT, as opposed to the Croatian VAT rate being charged.



VAT news
VAT news