4 July 2014
From the beginning of June 2014, non-resident business providers of road passenger services in Croatia must apply for a VAT registration number, and pay VAT (at 25%) based on the fare and proportion of the travel in Croatia. The VAT charged should then be declared in a monthly return, plus an annual VAT declaration. Companies may apply for a temporary VAT number where the trip is a one-off.
If the supplier of the services is a Non-EU business they will be required to appoint a fiscal representative who will be responsible for the VAT compliance and can be held financially liable for any errors or omissions.
LATEST NEWS
Sri Lanka defers non‑resident VAT on B2C...
Sri Lanka’s Inland Revenue Department (IRD) has announced a further deferral of VAT on digital services supplied through electronic platforms by...
SEE MORE
LATEST NEWS
Germany provides further guidance on how e-invoicing...
The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs...
SEE MORE
LATEST NEWS
Slovakia proposing to extend domestic reverse charge...
Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT...
SEE MORE