Non-cash payment of import VAT

24.4.2020.

According to the latest amendments to tax regulations resulting from COVID special circumstances it has been decided that 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.) can be paid on a non-cash basis when:

  • All registered Croatian VAT taxpayers settle their VAT on import of all types of goods imported in the period from 10 April 2020 until 20 June 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.
  • Non-cash payment of import VAT cannot be applied retroactively to imports for which import customs declaration has already been submitted.

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