Croatia Tax Agency Clarifies Non-Application of VAT Exemption for Independent ATM Services

The Croatian Tax Administration June 7 clarified the VAT exemption for specific automated teller machine (ATM) services. The taxpayer was the manager of an independent ATM network providing participating banks with ATM transaction services for a fee. The taxpayer sought clarification on whether the services are exempt from VAT. The agency clarified that the transactions don’t qualify for the VAT exemption for payment and related brokerage services under national law or the EU common VAT system. [Croatia, Tax Administration, 06/07/22]

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