- Amendments to Tax Provisions: Key changes include the removal of the term “individual” from Article 17(1) and clarification that asset transfers between companies constitute taxable supplies. Additionally, the exemption from VAT for certain imports now requires European Commission approval.
- Procedural Updates: The ordinance updates definitions and processes, such as adding “comics” to the list of exempt items in Article 47 and detailing tax warehouse management responsibilities in Article 121, along with revised requirements for VAT registration and special taxation procedures for small taxpayers.
- New Regulations for Special Taxation Procedures: New articles (186a-186e) introduce special taxation procedures for small taxpayers both domestically and for those applying in other EU Member States, detailing registration, reporting requirements, and conditions under which taxpayers can opt for these procedures.
Source gov.hr
