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.
It concerned Croatian VAT rules for intra‑community supplies of goods, specifically a case involving oak logs supplied to Slovenia.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
The Invoicing Hub · 3 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 · 7 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 · 8 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.
Bloomberg Tax · 8 minutes ago
The Czech Tax Agency clarified input VAT deduction rules for acquisitions of long‑term assets effective 1 January 2025. The guidance outlines procedures for partial deductions, incorporates the EU cross‑border regime for small enterprises, and sets a deadline for claiming deductions by the end of the second calendar year after the relevant year.
KPMG · 18 minutes ago
Greece will enforce mandatory electronic invoicing for domestic B2B transactions in 2026, with a phased rollout for large enterprises and other businesses. Early adopters receive tax incentives, and the requirement remains optional for EU‑based B2B transactions.
E-Forologia · 19 minutes ago
The FAQ explains the obligations of Greek businesses to transmit data to the MyData digital platform, including non‑VAT charges, withholding tax responsibilities, and the timeline for mandatory data transmission starting 1 Jan 2021. It clarifies which entities must submit data, how non‑taxable amounts are classified, and the process for registering with the MyData REST API.
