Croatia drops annual VAT return

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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