Value added tax (VAT) law modification

allowance of a 50% deduction for the purchase or rental of personal cars and other personal transport means whose value does not exceed HRK 400,000.00, including the purchase of all goods and services in connection with those goods
increase of the threshold for entry into the VAT system to HRK 300,000.00
the application of the VAT category of VAT when importing machinery and equipment from Annex IV. Of the VAT Act worth more than HRK 1,000,000.00

A machine or equipment which is based on the general rules for the application of the Combined Nomenclature shall be classified in one of the chapter numbers of Section XVI consisting of:

CHAPTER 84 - Nuclear reactors, boilers, machinery and mechanical appliances; their parts
CHAPTER 85 - Electrical machinery and equipment and parts thereof; sound recording and reproducing apparatus, recording and reproducing apparatus for television images and sound, their parts and accessories

The machinery or equipment which is classifiable under headings 8608, 8802, 8805, 8905 or 8907 under the general rules for the application of the Combined Nomenclature:

8608 - Railway or tramway track circuits and accessories; mechanical (including electromechanical) signaling, security, surveillance or traffic control equipment on lines, roads, inland waterways, parking lots, port facilities or airports; their parts
8802 - Other aircraft (for example, helicopters, aircraft); spacecraft (including satellites) and aircraft - suborbital and spacecraft carriers
8805 - Aircraft launching equipment; deck equipment and similar equipment; ground flight trainers; parts of these products
8905 - Boat lighthouses, fire brigade vessels, floating docks, floating cranes and other vessels in which the navigability is ancillary to their main function; floating docks; floating or immersive drilling or retrieval platforms
8907 - Other floating facilities (for example, rafters, tanks, cranes, landing platforms, buoys and lighthouse-buoys)

WORKING HOURS