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Council Implementing Decisions Published to Extend Authorization of Croatia's and Malta's Increased VAT Registration Thresholds

13 November 2020

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Approved Changes

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European Union-Croatia-Malta

Council Implementing Decisions were published on 10 November 2020 to extend the authorization for Croatia and Malta to derogate from Article 287 of the VAT Directive by applying an increased VAT registration threshold equal to the equivalent in national currency of EUR 45,000, in the case of Croatia, and an increased VAT registration threshold equal to EUR 20,000, in the case of Malta. Previously scheduled to expire 31 December 2020, the authorization for the two countries to apply the increased thresholds is now provided until 31 December 2024.