New Accounting Act

New Accounting Act

The new Accounting Act has been published in the Official Gazette, No. 85/24, on July 19, 2024, and it comes into effect on July 27, 2024. On the date the new Act becomes effective, the existing Accounting Act (Official Gazette, No. 78/15, 134/15, 120/16, 116/18, 42/20, 47/20, 114/22, and 82/23) ceases to apply.

VAT and fixed establishments

VAT and fixed establishments

The European Court of Justice (ECJ) has consistently ruled that a group company does not constitute a VAT fixed establishment of another foreign group company.

VAT refund to taxpayers with registered office in another member state

VAT refund to taxpayers with registered office in another member state

Taxpayers from other EU member states have the right to submit a request for the refund of VAT charged for goods and services in the Republic of Croatia through the electronic VAT refund system (VAT REFUND) of the member state in which they have their registered office, permanent establishment, residence, or habitual residence; not through the Croatian Tax Administration system.