The European Court of Justice ruled that Croatian VAT authorities cannot deny intra‑Community supply exemptions solely because a trader has not supplied the specific evidence required under Article 45a of Implementing Regulation No 282/2011. The court requires a full assessment of all evidence to determine whether goods were dispatched or transported between Member States. Businesses can still claim the exemption if alternative evidence demonstrates transport between Croatia and Slovenia.
The ECJ ruled that a VAT exemption cannot be denied solely because the taxpayer has not provided the specific evidence required under Article 45a of Implementing Regulation No 282/2011.
They must carry out an overall assessment of all evidence, not just the Article 45a documentation, to determine if goods were dispatched or transported between Member States.
Yes, if alternative evidence demonstrates transport between Member States, the exemption may still be available.
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Bloomberg Tax · 1 day ago
The EU Official Gazette published a preliminary ruling from the ECJ on Jan. 12, 2026, concerning Croatian VAT rules for intra‑community supplies of goods. The case involved a Croatian trading company supplying oak logs to Slovenia and claiming a VAT exemption, which was challenged for lack of documentation under Article 45a of Regulation 282/2011. The ECJ held that Directive 2006/112/EC and Regulation 282/2011 must be interpreted accordingly.
The Invoicing Hub · 4 days ago
Croatia has made e-invoicing mandatory for B2B and B2C transactions for all VAT-registered businesses from 1 January 2026, with a second stage extending the requirement to non‑VAT entities on 1 January 2027. The mandate, known as “Fiscalization 2.0”, was implemented in two stages and follows the ordinance published on 17 December 2025. The Croatian Tax Authority has denied reports of system instability and will not grant a grace period.
KPMG · 8 days ago
Croatia’s new Fiscalization Act will require all VAT‑registered businesses to issue electronic invoices for domestic B2B transactions from 1 January 2026, using EN 16931‑1:2017 standards and real‑time transmission to the tax authority. Paper invoices will only be allowed in exceptional cases, and non‑VAT‑registered businesses must accept and issue e‑invoices by 1 January 2027. Penalties apply for non‑compliance.
International Tax Review · 9 days ago
The CJEU’s Flo Veneer judgment (C‑639/24) clarifies that Article 45a of the EU VAT Implementing Regulation does not require a closed list of documents to prove intra‑Community transport. Tax authorities must consider all available evidence and cannot deny the exemption solely on missing standard documents. The ruling reinforces fiscal neutrality and will shape member‑state audit practices.
Just Food · about 3 hours ago
Austria will reduce the VAT on certain food items from 10% to 5% mid‑2026, a measure financed by a new tax on non‑recyclable plastics. The specific foodstuffs eligible for the discount are yet to be defined, and the competition authority will enforce the reduction and ensure retailers pass the benefit to consumers.
GOV.UK · about 4 hours ago
The VAT Refunds Manual is an HMRC internal guidance document outlining procedures for traders to claim VAT refunds. It covers eligibility, claim requirements, time limits, verification, handling of abusive or unjust enrichment claims, end‑customer refund claims, refusal procedures, appeals, and penalties.
