The European Commission has confirmed existence of incorrect interpretation in Croatia related to deduction of input VAT (PDF 0.3MB)

The European Commission has confirmed existence of incorrect interpretation and practice in the Republic of Croatia related to deduction of input VAT based on invoices issued by VAT payers applying cash-accounting scheme (so called ‘R-2’ invoices)

The concept of fixed establishment in the context of VAT leads to increase of legal uncertainty and decreases tax neutrality (PDF 0.3MB)

The concept of fixed establishment in the context of VAT leads to increase of legal uncertainty and decreases tax neutrality

Capital Gains from Alienation of Shares or Interests of Entities (PDF 0.3MB)

Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property: Article 9 of the MLI

The improvement of business processes in the field of tax and accounting consulting through the application of ICT solutions has been successfully completed

The improvement of business processes in the field of tax and accounting consulting through the application of ICT solutions has been successfully completed. read the article in the Croatian language here…  

Improvement of business processes in the field of tax and accounting consulting by applying ICT solutions

read the article in the Croatian language here…

Portals as “deemed” supplier of goods – as of 1 July 2021 (PDF 0.5MB)

Portals as “deemed” supplier of goods – as of 1 July 2021

“Fixed establishment” concept for VAT purposes (PDF 0.3MB)

“Fixed establishment” concept for VAT purposes

Entry into force of the Multilateral Instrument in the Republic of Croatia and its impact on bilateral agreements on the avoidance of double taxation (PDF 0.3MB)

Entry into force of the Multilateral Instrument in the Republic of Croatia and its impact on bilateral agreements on the avoidance of double taxation

Award of the company’s own stocks or stock purchase options as of 1 January 2021 (PDF 0.3MB)

Award of the company’s own stocks or stock purchase options as of 1 January 2021: the removal of the problematic requirement from Article 68 of the Personal Income Tax Act

Online conferences, seminars and different workshops – comment on the opinion issued by the Tax Office (PDF 0.3MB)

Online conferences, seminars and different workshops – comment on the opinion issued by the Tax Office where some of the relevant provisions of VAT regulations have not been taken into account so acting according to that opinion can – in some cases – result in incorrect VAT treatment