Law-Now
15 Dec 2022 ·
Croatia
When to deduct input VAT if the supplier applies the cash accounting scheme – when the supply takes place or at the time of payment?
1 min read
Unlike the standard method of accounting for VAT, in which a supplier has to pay the authorities VAT regardless of whether the customer has paid the invoice, the cash accounting scheme allows VAT to be paid only upon collection from the customer. Several EU Member...
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