In order to facilitate the business operations of the economy in the circumstances caused by the COVID-19 pandemic, the Director of the Customs Administration issued a guideline on the temporary use of VAT on import on an accrual basis (Instruction No. 6/20), which introduced the possibility to pay VAT on import by showing it as a liability in the VAT return.
The instructions detail the procedure for completing the declaration and the necessary checks. Instructions in pdf format can be downloaded at: Uputa br. 6/20 o privremenoj uporabi obračunskog poreza na dodanu vrijednost pri uvozu.
Application began on April 10, 2020 at 07:00.