Croatia to adopt the euro from 1 January 2023: Final transition in Q4 2022

In terms of the euro, important VAT thresholds as currently proposed (but further rounding of amounts are expected) are:

EUR 39,820 for obligatory VAT registration;
EUR 2 million of annual revenues as the upper limit for eligibility to apply the cash accounting scheme;
EUR 10,000 for the annual value of the intra-Community acquisition of goods below which such transactions are not taxable (relevant for taxable persons making only VAT exempt supplies and non-taxable legal persons)
and
EUR 10,000 as an annual limit on the (B2C) sale of goods and provision of telecom, broadcasting and electronic services at distance below which the supplier does not have to apply VAT in the customer’s Member State.