- Opportuneness Principle for Initial Phase: The Croatian Tax Authority will not initiate misdemeanor proceedings for early technical or operational challenges in issuing or fiscalizing eInvoices during the initial phase of implementing the Fiscalization Act, allowing businesses some leeway as they adapt to the new system.
- Mandatory eReporting Obligations: Despite the leniency regarding penalties, all taxpayers must comply with mandatory eReporting requirements, which include reporting payments and rejected eInvoices to the Fiscalization System, ensuring transparency and accountability in the invoicing process.
- Rejection Reporting and VAT Implications: Recipients must report rejected eInvoices by the 20th of the following month, which serves as a formal waiver of the right to deduct input VAT related to those invoices. Issuers can cancel rejected eInvoices and reissue new ones as necessary, following standard tax practices.
Source Fiscal Requirements
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Briefing Document & Podcast: Croatia – E-Invoicing, E-Reporting, and E-Transport – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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