Croatian VAT Act amended
According to these amendments, the following has changed:
- VAT will be calculated and paid at a reduced rate of 5% on the supply of natural gas made in the period from 1 April 2022 to 31 March 2023.
- The application of a reduced VAT rate of 5% is extended to baby food, edible oils and fats, butter and margarine, delivery of live animals, delivery of fresh or chilled meat and edible slaughter products, delivery of fresh or chilled sausages and similar meat products, delivery of live fish and fresh or chilled fish, crustaceans, mollusks and other aquatic invertebrates, delivery of fresh or chilled vegetables, roots and tubers, delivery of fresh and dried fruits and nuts, delivery of fresh poultry eggs (in shell), seedlings and seeds, fertilizers and pesticides, animal feed and tickets for concerts, sporting and cultural events.
- The application of a reduced VAT rate of 13% on natural gas and heating from heating stations, firewood, pellets, briquettes and wood chips and menstrual supplies is being expanded.
- Violation of tax secrecy will not be represented by data that the taxpayer knew or should have known to participate in transactions intended to evade VAT.
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