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.
VP Global Indirect Tax
Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.