Time of supply – tax points (Croatia)
The basic tax point is the last day of the month in which the goods were delivered or the services were performed. This is overridden if an invoice is issued before that date.
The following tax point rules apply to supplies in Croatia:
| Advance payments or prepayments | The tax point date is the payment date. A regular tax invoice must be issued when the payment is received. These rules do not cover advance payments made in respect of intra-EU acquisitions of goods or imports. |
| Intra-EU acquisitions of goods | The tax point is the date that the |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:43