Supplies Of Goods Received By Croatian Businesses From EU Businesses (Croatia)

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Commentary

11 Croatia

General (Croatia)

Croatian businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the intra-EU acquisitions threshold (see 11.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Croatian business is registered for VAT, the EU suppliers should stop charging VAT and the Croatian business should account for Croatian VAT on the value of the goods received. This VAT, known as 'acquisition VAT', is recoverable by the business

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