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Commentary

Domestic supplies (Croatia)

11 Croatia

Domestic supplies (Croatia)

Croatian VAT legislation requires businesses, who can be legal entities or natural persons, to register for VAT where they supply goods or render services with an annual value (excluding VAT and supplies eligible for tax exemption) in the preceding calendar year exceeding the VAT registration threshold (see 11.1).

Where a business's turnover did not exceed the VAT registration threshold, there is no requirement to pay VAT but no ability to deduct VAT incurred

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