Croatia's Official Gazette published Ordinance No. 90, amending the VAT Ordinance. The ordinance introduces new reporting requirements for food donations, updates vehicle registration procedures to require proof of VAT payment, simplifies VAT documentation for nonresidents, clarifies invoice issuance rules, extends filing deadlines, and amends information reporting for specified goods.
The ordinance requires mandatory disclosures of food donations in VAT returns.
Vehicle registration now requires proof of declared acquisition or VAT payment.
It simplifies documentation, allowing paper or electronic requests for VAT documentation.
The ordinance clarifies rules for issuing invoices related to business supplies and advance payments.
The ordinance extends various filing deadlines for VAT returns and related submissions.
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Global VAT Compliance · 20 days ago
The European Court of Justice ruled that Croatian VAT authorities cannot deny intra‑Community supply exemptions solely because a trader has not supplied the specific evidence required under Article 45a of Implementing Regulation No 282/2011. The court requires a full assessment of all evidence to determine whether goods were dispatched or transported between Member States. Businesses can still claim the exemption if alternative evidence demonstrates transport between Croatia and Slovenia.
Bloomberg Tax · 21 days ago
The EU Official Gazette published a preliminary ruling from the ECJ on Jan. 12, 2026, concerning Croatian VAT rules for intra‑community supplies of goods. The case involved a Croatian trading company supplying oak logs to Slovenia and claiming a VAT exemption, which was challenged for lack of documentation under Article 45a of Regulation 282/2011. The ECJ held that Directive 2006/112/EC and Regulation 282/2011 must be interpreted accordingly.
The Invoicing Hub · 24 days ago
Croatia has made e-invoicing mandatory for B2B and B2C transactions for all VAT-registered businesses from 1 January 2026, with a second stage extending the requirement to non‑VAT entities on 1 January 2027. The mandate, known as “Fiscalization 2.0”, was implemented in two stages and follows the ordinance published on 17 December 2025. The Croatian Tax Authority has denied reports of system instability and will not grant a grace period.
KPMG · 28 days ago
Croatia’s new Fiscalization Act will require all VAT‑registered businesses to issue electronic invoices for domestic B2B transactions from 1 January 2026, using EN 16931‑1:2017 standards and real‑time transmission to the tax authority. Paper invoices will only be allowed in exceptional cases, and non‑VAT‑registered businesses must accept and issue e‑invoices by 1 January 2027. Penalties apply for non‑compliance.
International Tax Review · 28 days ago
The CJEU’s Flo Veneer judgment (C‑639/24) clarifies that Article 45a of the EU VAT Implementing Regulation does not require a closed list of documents to prove intra‑Community transport. Tax authorities must consider all available evidence and cannot deny the exemption solely on missing standard documents. The ruling reinforces fiscal neutrality and will shape member‑state audit practices.
TwoBirds · about 6 hours ago
Italy’s 2026 Budget Law introduces a €2 handling fee for low‑value shipments (≤ €150) from non‑EU countries, effective 1 January 2026. The fee applies to all business models and is collected by the Customs and Monopolies Agency upon final importation, with a transitional payment deferral for January and February 2026. Businesses must adjust customs declarations, accounting, and documentation to comply.
