- The amendment of the 2018 Law on Amendments to the VAT Act by deleting paragraph 1 of Article 6, which provided for a reduction in the standard VAT rate from 25% to 24% from 1 January 2020 (i.e., the standard VAT rate will be kept at 25%);
- An increase in the threshold to apply the cash accounting scheme for VAT from HRK 3 million to HRK 7.5 million;
- The extension of the 13% reduced VAT rate to the preparation and serving of meals and desserts inside and outside a catering facility; and
- Measures to harmonize domestic VAT rules with EU rules, including in relation to combatting VAT fraud.
Source Orbitax
