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Croatia: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 28 October 2020

The Croatian Government introduced a number of measures in response to the effects of the COVID-19 epidemic, including:

For import of goods made until 31 December 2020, import VAT does not have to be paid but shown as liability in the VAT form.

  • Costs for testing the employee for infectious diseases is not taxable income for the employee;
  • Vaccination costs for infectious diseases paid by employer for its employees are treated as non-taxable remuneration until 31 December 2020, regardless of how the costs are covered.