Croatia has introduced new record-keeping requirements for telecommunications, broadcasting, e-commerce services, and distance sales of goods to non-taxable persons within the EU, effective January 17, 2025. Taxpayers must submit an annual review via the e-commerce form by January 20, with additional obligations to report within eight days if supplies exceed €10,000 during the year. These measures aim to enhance compliance with EU VAT regulations and improve tax oversight.
Croatia: New Record-Keeping Requirements for Telecommunications and E-Commerce Services in the EU
Public
Croatia
Author: Ivana Picajkić
Category:
Fiscal subject related
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305
Content accuracy validation date:
24.01.2025
Content accuracy validation time:
08:48h
It is required to maintain a record of telecommunications services, radio and TV broadcasting services, electronically supplied services, and distance deliveries of goods to individuals who are not taxable persons within the EU. This requirement was published on January 17, 2025. The e-commerce form must be submitted by January 20th of each year.
Taxpayers are required to maintain a Review of telecommunications services, radio and TV broadcasting services, and electronically supplied services, as well as records of distance deliveries of goods to individuals who are not taxable persons within the EU. This review must cover:
1. Distance Supplies of Goods:
- To taxable persons or non-taxable legal entities whose acquisition of goods within the EU is not subject to VAT,
- To any other non-taxable persons.
2. Telecommunications, Broadcasting, and Electronically Supplied Services:
- Services provided to non-taxable persons who have their registered office, permanent address, or usual residence in another EU Member State.
Taxpayers must submit the review to the Tax Administration by January 20 of the current calendar year for the previous calendar year.
If a taxpayer makes supplies exceeding €10,000 during the current year, they are obligated to submit the review no later than 8 days after the date on which they made the supply that surpassed this threshold.
The overview must be submitted using the e-commerce form, which can be completed through an application for electronic submission.
This structured approach ensures that taxpayers comply with EU regulations regarding the reporting of certain services and goods supplied to non-taxable persons, thereby facilitating proper tax administration and oversight.
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