- The Croatian Tax Administration clarified VAT rules for free goods delivered to customers in Croatia, the EU, and outside the EU.
- VAT applies if input VAT was deducted on the goods and they are later used for non-business purposes.
- Free deliveries within Croatia are subject to VAT if the goods stay in Croatia.
- Free deliveries to another EU member state may qualify for an intra-EU supply VAT exemption.
Source: news.bloombergtax.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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