OBS_VALUE: <ul><li><a href=https://narodne-novine.nn.hr/clanci/sluzbeni/2013_06_73_1451.html target=_blank>Value Added Tax Act(Zakon o porezu na dodanu vrijednost, Official Gazette of the Republic of Croatia, no. 73/2013, adopted on 18 June 2013, last amended on 1 January 2024, Article 7 (4))</a></li></ul>