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Commentary

VAT on expenditure (Croatia)

11 Croatia

VAT incurred on expenditure (known as 'input VAT') comprises the following:

  1. Ìý

    •ÌýÌýÌýÌý The amount of VAT shown on invoices for goods/services received that will be used for taxable business purposes.

  2. Ìý

    •ÌýÌýÌýÌý The amount of import VAT charged at the time of importation by the Croatian customs authority.

  3. Ìý

    •ÌýÌýÌýÌý VAT that has been self-assessed on intra-EU acquisitions of goods and reverse

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