Croatia has introduced deferred import VAT from 1 January 2021. This follows most of the other 27 EU member states.
Importers with a Croat VAT number may now avoid making cash payments to clear their goods. Instead, they may make a book recording of the VAT due and deduct it simultaneously through their next VAT return. This is known as the reverse charge. This is under Article 76(8) of the ZPDV, the local VAT law. Non-residents with a VAT registration may use the scheme. Customs are notified via the customs import declaration.