VAT rates from 01.April. 2022

/ New amendments to the Value Added Tax Act

On 25 March 2022, the Croatian Parliament adopted Amendments to the Value Added Tax Act, and which are into the force from 1 April 2022. An amendment to the Ordinance on value added tax is also in force from 02.04. 2022.
Goods and services from Art. 38, paragraph 2 of the Law on VAT and Art. 47 para. 1 of the Ordinance on VAT, which will be taxed at a VAT rate of 5% from 1 April. Following goods are: all kinds of bread, all kinds of milk, books of professional, scientific, artistic, cultural and educational content, textbooks for pedagogical education, for primary, secondary and higher education, except for those which contain or serve advertising in whole or in part and other than those which are entirely or they mostly consist of videos or music content, medicinal products authorized by the competent authority for medicinal products and medical devices, medical equipment, aids and other devices used to alleviate the treatment of disability exclusively for the personal use of the disabled prescribed by the general act on orthopedic and other aids of the Croatian Health Insurance Institute, cinema tickets, tickets for concerts, sports events and cultural events, except those referred to in Article 39, paragraph 1, item n) of this Act, newspapers of a newspaper publisher having a media statute, which are published daily, except for those which contain or serve advertising in whole or in part and other than those which consist in whole or in part of video or music content, scientific journals, baby food and processed cereal-based foods for infants and young children,
edible oils and fats, of vegetable and animal origin, butter and margarine, delivery of live animals: cattle, pigs, sheep, goats, horses, donkeys, domestic poultry, rabbits and hares, delivery of fresh or chilled meat and edible slaughter products from: cattle, pigs, sheep, goats, horses, donkeys, domestic poultry, rabbits and hares, delivery of live fish,delivery of fresh or chilled fish, molluscs and other aquatic invertebrates,
delivery of fresh or chilled crabs: lobster, vapor, shrimp, shrimp, delivery of fresh or chilled vegetables, roots and tubers, including leguminous dried vegetables, delivery of fresh and dried fruits and nuts,
delivery of fresh poultry eggs, in shell, seedlings and seeds, fertilizers and pesticides and other agrochemical products, products mainly used as animal feed, except pet food.

VAT is calculated and paid at a reduced rate of 13% on supplies of the following goods and services:


a) accommodation or bed and breakfast services, half board or full board in hotels or facilities of a similar purpose, including holiday accommodation, rental of accommodation in holiday camps or places designated for camping and accommodation in nautical tourism vessels,
b) newspapers and magazines of a newspaper publisher with a media statute and newspapers and magazines of a publisher for which there is no obligation to adopt a media statute according to a special regulation, except for those referred to in paragraph 2 item g) of this Article partly containing or serving advertising and other than those consisting wholly or mainly of video or music content,
c) child car seats and baby diapers,
d) menstrual supplies,
e) supply of water, except water placed on the market in bottles or other packaging, in terms of public water supply and public drainage according to a special regulation,
f) supply of electricity to another supplier or end user, including charges related to that supply,
g) supply of natural gas and heating from heating stations, including charges related to such supplies,
h) firewood, pellets, briquettes and wood chips,
i) public service of collection of mixed municipal waste, biodegradable municipal waste and separate waste collection according to a special regulation,
j) urns and coffins,
k) services and related copyrights of writers, composers and performers and holders of phonogram rights who are members of appropriate collective management organizations performing this activity according to special regulations in the field of copyright and related rights and with the prior approval of the state administration body responsible for intellectual property ,
l) preparation and serving of dishes and desserts in the catering facility and outside the catering facility according to a special regulation.

By way of derogation from paragraph 3, item g) of this Article, VAT shall be calculated and paid at a reduced rate on supplies of natural gas, including charges related to that supply, made in the period from 1 April 2022 to 31 March 2023. of 5%.

Link to the Law on Amendments to the Law on Value Added Tax:

https://narodne-novine.nn.hr/clanci/sluzbeni/2022_03_39_478.html

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