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  • Croatian Covid-19 VAT measures

    Posted by Bianca on 18 April 2020 at 5:22 pm

    Here is brief non-exhaustive list of some of the VAT measures currently introduced by the Croatian Government / Tax Administration:

    VAT compliance measures introduce (Source: OECD)

    • The deadline for filing of tax returns has been extended by three months. Where a taxpayer’s revenue has fallen by 20% or more, they will be able to defer payment of their tax liability for three months.
    • All taxpayers are able to defer payments or to arrange an installment plan for their tax liabilities without being subject to late payment interest, during the period of deferral of payments (payments in installments). This would not start statute of limitations for a period of 3 months, which can be extended. Thereafter, payments can be made in installments of 24 months.

    Other measures

    • VAT exemption applicable to the supply of goods and services donated (i.e. for free / without consideration) for the purposes of combating the Covid-9 pandemic.
    • The import of certain goods necessary to combat the Covid-19 pandemic is temporarily exempt from import VAT and customs duties. In practice, and on the basis that the importer is a VAT taxable person (i.e. VAT registered), the import VAT on goods imported from 9 April 2020 to 20 June 2020 may be netted-off against the corresponding input VAT in the relevant VAT return period (i.e. no VAT cash-flow impact).
    Bianca replied 4 years, 1 month ago 1 Member · 0 Replies
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