Croatia Tax Agency Clarifies Special VAT Procedures for Travel Agencies, Tour Operators From Non-EU Countries

The Croatian Tax Administration June 9 clarified special VAT procedures for travel agencies and tour operators from the non-EU countries. The clarification includes: 1) special VAT procedures for the taxpayers doing business with customers on their own, and using goods and services supplies of other taxpayers for travel services; 2) that the special VAT procedures don’t apply to taxpayers working only as intermediaries; 3) that the special VAT procedures don’t apply and taxpayers are subject to Croatian VAT if they don’t have a registered office or permanent establishment (PE) from which services are provided within the EU; 4) a list ...