As of 1 January 2015, Croatian VAT law will reflect changes concerning:
- VAT assessment on a cash basis
- Taxation of real estate
- Place of taxation of telecommunication services, radio and television broadcasting services and electronically supplied services
- Repeal of the annual VAT return
- Supplies based on diplomatic and consular agreements to be exempt from VAT at the point of supply
- All prescription medicines subject to VAT at a rate of 5%
via Croatia: VAT, individual income tax changes effective 2015 | KPMG | GLOBAL.
