Croatia drops annual VAT return

Mon 8th Dec 2014

Croatia has announced that there will be no further requirement to file an annual VAT return.

Croatian VAT returns are generally filed on a monthly basis. If the taxable supplies fall below HRK 800k, then quarterly returns are required instead. The exception to the latter rule is taxable businesses entering into EC cross-border supplies who, as a result, have to submit monthly EC Sales Listings too. Non-resident companies VAT registered in Croatia must file on a monthly basis irrespective of their turnover.

The annual Croatian VAT return was required in the February of the year following the reporting year.


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