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vat

Period for non-cash payment of import VAT is prolonged

6/24/2020
vat

Due to COVID-19 special circumstances, the Croatian Government has decided to prolong non-cash payment of VAT on import of goods from „third countries“ (countries and territories which are not members and parts of the EU, e.g. Serbia, China, Switzerland, the US, etc.) for further three months. Specifically,:

  • All registered Croatian VAT taxpayers can choose to settle their VAT on import of all types of goods imported until 20 September 2020 on a non-cash basis.
  • Decrease in turnover is not a condition for utilisation of this possibility.
  • In order to utilise this possibility the taxpayer must file request to his customs representative. Specifically, in the box of the import customs clearance declaration entitled: “44/2 Enclosed documents/ certificates and authorisations”, code “4PDV” and special mark “R91/11002/0007/2020/44444444444” must be filled in.
  • The taxpayer settles import VAT liability by stating the import VAT amount in his VAT return as “output VAT” (on the position II.15.) and also as “input VAT” (on the position III.14.). These two positions are netted off and cash payment is not required.

Our services are available as usual and we will continue to inform you about the further development of the situation.