A number of VAT compliance changes were introduced at the start of 2015. These include:
- Cash-based accounting so businesses can pay or charge VAT when their invoices are settled, although this only applies to companies with an annual turnover below HRK 3 million.
- In order to be more in line with the EU VAT directive, the supply of buildings will become VAT exempt.
- The introduction of new rules for supplying electronic, broadcast or telecoms services took effect from 1 January 2015