Relief from VAT payment and deferral of reporting deadlines in Croatia


Relief from VAT payments 

Croatian VAT payers (including foreign entities registered for VAT in Croatia) are relieved from paying VAT on all imports until 20 September 2020.

By applying the so-called postponed accounting of import VAT, instead of paying the import VAT assessed by the Customs Authority, importers can opt to just report the respective VAT liability in their regular VAT return.

This measure, aimed at improving taxpayers’ cashflow , was introduced in April this year as a response to the COVID-19 pandemic. While originally planned to remain in effect until 20 June, it was recently extended for another three months.

Deferral of reporting deadlines for DAC6

Based on a very recent revision of the EU Directive 2018/822 (DAC6) on mandatory disclosure requirements of certain cross-border arrangements, Croatia opted to postpone the reporting deadlines.

The new deadlines are as follows: 

  • The deadline to report arrangements, the first step of which was implemented between 25 June 2018 and 30 June 2020, is now deferred from 31 August 2020 to 28 February 2021.

  • The 30-day deadline to report arrangements for the period between 1 July and 31 December 2020 starts on 1 January 2021.

The first periodic reporting of marketable arrangements is due on 30 April 2021