5 Major Developments in Croatia

5 Major Developments in Croatia

• Croatia Fiscalization 2.0 Project

• Croatia Tax Agency Clarifies VAT Rate for Liquefied Petroleum Gas in Household Bottles

• Consultation on draft bill for payment service providers

• E-Invoicing: By contracting eAccounts to savings and greater efficiency

• Changes to tax regulations in 2023: Bad debts, VAT registration, …

---

Bad Debts (Relief for Underpaid Sales Invoices)

• Changes to tax regulations in 2023: Bad debts, VAT registration, …

CESOP

• Consultation on draft bill for payment service providers

E-invoicing

• E-Invoicing: By contracting eAccounts to savings and greater efficiency

• Country fact sheets: eInvoicing in Croatia

• Benefits of e-invoicing in Croatia

• Croatian Consultation on B2B E-Invoicing Underway

ECJ (European Court of Justice)

• ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company

Fiscalization

• Should Online Stores in Croatia Fiscalize Order Confirmations?

• Croatia Fiscalization 2.0 Project

• Certificate Expiry in Croatia: New Certificates are Available

• Fiscalization 2.0

Rate

• International VAT Rate Round Up: May 2023

• VAT Guide – Croatia

• Croatia Tax Agency Clarifies VAT Rate for Liquefied Petroleum Gas in Household Bottles

• Extension of the reduced VAT rate for heating supplies

Registration

• Changes to tax regulations in 2023: Bad debts, VAT registration, …

Reporting / Compliance

• International VAT Rate Round Up: May 2023
• VAT Guide – Croatia

Supply of Services

• ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company

Taxable Transaction

• ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company