Non-cash payment of VAT on imports
According to the changes to the Croatian Tax Reform 2021, VAT payers with the right to deduct input tax in full are now able to use the non-cash payment of VAT on imports for all imported goods, regardless of their type and value, by recording the import VAT as a liability in their VAT return and simultaneously as a right to deduct input VAT. To be able to use this option, the taxpayer has to submit the request by completing the customs declaration appropriately for the release of goods for free circulation.
Source WTS
Latest Posts in "Croatia"
- Croatia Sets e-Invoice Exchange Rules for Fiscalization 2.0 Compliance by 2025 Deadline
- Mandatory E-Invoicing in Croatia: New Requirements for B2B and B2G Transactions by 2026
- Croatia’s New Fiscalization Act Explained: A Deep Dive into B2B, B2C, and E-Reporting Mandates
- Fiscalization System Update: OIB Now Mandatory for B2B Transactions in E-Invoicing
- Croatia Expands E-Invoicing to B2B Transactions, Mandate Effective January 2026 for VAT Entities
