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Accounting records (Croatia)


11 Croatia

Accounting records (Croatia)

It is a legal requirement for all Croatian VAT registered entities to keep accounting records. These must include the following:

  1. Ìý

    •ÌýÌýÌýÌý Book of issued (output) invoices (I-RA) for supplies of goods and services.

  2. Ìý

    •ÌýÌýÌýÌý Book of issued (output) invoices (I-RA) for supplies subject to reverse charge.

  3. Ìý

    •ÌýÌýÌýÌý Book of received (input)

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