Original scientific paper

Accounting treatment of vatat entrepreneurs after the accession of the Republic Croatia in the European Union

Toni Miljak ; Visoka škola za menadžment i dizajn Aspira, Split, Hrvatska

Abstract

The EuropeanUnion is tryingto implementtheharmonization underthe commontax policy. Croatia, as amember of the EuropeanUnionfrom 01July 2013,harmonizesits lawswhich cause a new development inaccounting treatment ofcertain items. Throughout itsdirectivesEuropeanCommissionregulatesvalue added taxwithin the European Union. By joiningthe European Union, Croatiabecomespart of a single, or internal, market union.The main featureof thismarket is thefree movementof goods, persons, services and capital. Therefore,the supplyof goodsfrom other Member Statesto Croatiawill no longerbe considered as import forthe acquisitionof goodswithin the European Union. The term ‘’import’’ shall apply onlyto supplies of goodsfrom countries thatare not members ofthe European Unionto Croatia.In the case ofsupply of goodsfrom the Croatiain the member state of the European Union,it will be said that’s a case of the supplyof goodswithin the European Union. Entrepreneursin Croatia mustbe informedwith theseprinciplesin order to correctlycalculate andaccountancyrecordthe value added tax.

Keywords

harmonisation; supply of goods, VAT accounting; VAT identification number VAT liability

Hrčak ID:

130398

URI

https://hrcak.srce.hr/130398

Publication date:

1.12.2013.

Article data in other languages: croatian

Visits: 5.112 *