2021 changes: VAT due on payment basis rather than invoice basis, implementation of E-Commerce Directive

• All VAT taxpayers with annual deliveries amounting less than 15 million Croatian Kunas (cca 2 million EUR) will be allowed to calculate and pay their VAT due on payment basis (vs. Issued invoices basis)
• Croatian VAT from the 1st of July 2021 year applies also to small value goods imported from third countries

Source Stankovic