VAT requirement – VAT report
Foreign suppliers VAT registered in Croatia must fulfill an electronic VAT report (form INO PPO) for all domestic supplies of goods and services subject to domestic reverse charge (measure applicable since 01/01/2015).
Local reverse charge in the construction sector
The reverse charge procedure also applies to the supply of construction work made between two Croatian taxable persons. This means that when a Croatian taxable person receives this service, he should account for VAT applying the reverse charge mechanism even if the supply is made by a Croatian taxable person.
EU Purchase listing
An EC acquisition list [report containing all information on the value of IC acquisitions of goods and services] must be filed by the 20th day of the month following the end of the accounting period [month]. Corrections to prior reports must be made by filing a new statement for the period to which the original supplies relate.
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