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Croatia Amends VAT Act: New Filing Deadlines, Invoice Rules, and Reporting Requirements Effective 2026

  • Amends VAT Act with new filing deadlines for certain VAT forms to the last day of the month after the tax period.
  • Removes requirement to issue invoices for exchange transactions in Croatia.
  • Allows mandatory electronic invoices without recipient’s consent.
  • Eliminates need to submit special records of received invoices and returns on domestic reverse charge supplies.
  • Includes transitional provisions; effective January 1, 2026.

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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