The standard VAT rate shall be reduced from 25 % to 24 %
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Reduced VAT rate of 13 % shall be expanded to preparation and serving of food in the hospitality sector
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Companies whose revenues do not exceed HRK 7,5 mil will have the option to determine VAT liability based on the cash principle
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Implementation of the “Quick fixes”
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VAT exemption for supplies in the public interest (see Art 132 VAT Directive) is also applicable for other persons which have no public authorization
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The change of the tax base and its correction shall be possible under the following conditions:
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the supplier issued an invoice with HR VAT to a non-resident customer
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the customer provides the supplier with a written confirmation that he did not request a VAT refund under the provision of Art 67 or Art 68 VAT Act (esavjetovanja.gov.hr/ECon/).
