TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Croatia joined the EU on 1 July 2013

HMRC have issued a number of reminders relevant as a result of Croatia's accession to the EU earlier this month.

EC Regulations 883/2004 and 987/2009 apply and the rules that they contain now affect the National Insurance Contributions position of people who move between Croatia and other EU Member States to live and work or where they work in the UK for a Croatian employer.

In addition if a taxpayer supplies goods or services subject to the reverse charge to a VAT registered customer in Croatia, from 1 July these must be included on their EC Sales Lists using the country code ‘HR’. The VAT rate for electronically supplied services for Croatia is 25%, also effective from 1 July 2013.