- From 1 January 2026, Croatian businesses with 2025 annual supplies not exceeding EUR 2,000,000 can opt for the VAT cash accounting scheme.
- Application requires written notification to the Tax Administration by 31 December 2025.
- Once chosen, the scheme must be used for at least three years.
- VAT is accounted for upon receipt of payment; input VAT can only be deducted after paying the supplier’s invoice.
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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