The Council executing a Decision no. 2017/1768 of 25 September 2017 in the Official Gazette on September 28, 2017 for allowing Croatia to announce a special measure derogating from Article 287 of Directive 2006/112/EC on the usual system of value added tax (VAT). Under Article 287 of Directive 2006/112/EC, taxable persons may exempt from VAT, whose annual turnover is not in excess of EUR 35 000 in national currency. As of January 1, 2018, this also give authorization to Croatia for increasing their VAT threshold limit up to EUR 45,000 equivalent in national currency. This Decision shall take effect on the day of its notification. It has already approved by the Croatian Parliament in December 2016. This authorization will be applicable from January 1, 2018 up to December 31, 2020, or until the entry into force of a directive amending Articles 281 to 294 of VAT Directive 2006/112/EC on a special scheme for small enterprises.
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