
Article 1 
By way of derogation from point (19) of Article 287 of Directive 2006/112/EC, Croatia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 45 000 at the conversion rate on the day of its accession.
Article 2 
This Decision shall take effect on the day of its notification.
This Decision shall apply from 1 January 2018 until 31 December 2020, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC, whichever date is the earlier.
Article 3 
This Decision is addressed to the Republic of Croatia.
Done at Brussels, 25 September 2017.
For the Council
The President
M. MAASIKAS