Croatia Implements New Record-Keeping Rules for EU Telecommunications and E-Commerce Services

• Croatia has new record-keeping requirements for telecommunications, broadcasting, e-commerce services, and distance sales of goods to non-taxable persons in the EU
• Effective January 17, 2025, taxpayers must submit an annual review via the e-commerce form by January 20
• Additional obligations to report within eight days if supplies exceed €10,000 during the year
• Aim is to enhance compliance with EU VAT regulations and improve tax oversight
• Taxpayers must maintain records of telecommunications services, broadcasting services, electronically supplied services, and distance deliveries of goods to non-taxable persons within the EU
• Review must cover distance supplies of goods and services provided to non-taxable persons in other EU Member States
• Review must be submitted to the Tax Administration by January 20 of the current calendar year
• If supplies exceed €10,000 during the year, review must be submitted within 8 days
• Overview must be submitted using the e-commerce form for proper tax administration and oversight.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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