Croatia VAT rate and reporting/record keeping changes

The ordinance includes measures: 1) setting a reduced VAT rate of 5 percent on the supply of heating from thermal stations, and on supplies of firewood, pellets briquettes, and wood chips, applicable through March 31, 2023; 2) setting a zero percent VAT rate on the delivery and installation of solar panels on private residential buildings and other buildings used for activities of public interest; 3) amending recordkeeping and reporting requirements; 4) amending VAT refund, registration, and filing provisions; and 5) identifying applicable VAT forms. …