The final VAT computation for 2006 is to be drawn up on the new PDV-K Form, the form and substance of which is prescribed by the Amendments and Alterations to the VAT Regulations (“Official Gazette” of the Republic of Croatia No. 153/05). It is to be delivered to the competent branch office of the Internal Revenue Service according to the registered office of the taxpayer for legal persons, by April 30th, 2007 at the latest, i.e. according to the place of residence of natural persons by the end of February 2007 at the latest. In this context, traders and craftspersons, as corporate taxpayers, are subject to the same deadline as legal persons and have therefore to deliver their final VAT computation by April 30th, 2007.

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