Croatia Gazettes Law Amending VAT Act

The Croatian Official Gazette Dec. 15 published Law No. 2262, amending the VAT Act. The law includes measures: 1) changing the deadline to file declarations for supplies of specified imports to other EU countries, VAT returns, and other specified forms to the last day of the month following the end of the relevant tax period; 2) waiving the obligation to issue invoices for exchange transactions in Croatia; 3) not requiring a recipient’s consent when issuing mandatory electronic invoices; 4) eliminating the obligation to submit special records of invoices received during the taxable period for which input VAT is reported; 5) ...