Standard VAT rate will remain at 25%, reduced VAT rate of 13% for a.o. serving meals and services and related copyrights of phonographic-right holders.
Threshold cash scheme increased from HRK 3 million to HRK 7.5 million.
VAT exemption for supplies of public interest now applies to all entities regardless of their institutional form.
Adjust of VAT allowed if the acquirer of the goods and services not having a permanent establishment or habitual residence in Croatia notifies the taxpayer in writing that a VAT refund was not requested.
Also, the VAT “quick fixes” have been implemented
Source: KPMG
