If a company not established in Croatia is providing ‘taxable supplies’ of goods or services in Croatia, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.
It is important that all businesses with any commercial activity in Croatia assess their compliance obligations and register prior to commencing taxable transactions if applicable.
There are various scenarios that would trigger an obligation to register for VAT in Croatia. Some of the most common examples are:
If you are currently, or plan to conduct any of the above (or similar) transactions in Croatia, you should contact us immediately for a complimentary consultation.
Monthly or quarterly
Yes
Monthly
Yes
No
If a non-established business supplies services to a customer in Croatia who is registered for VAT in Croatia then the customer is responsible for accounting for VAT under the reverse charge. Please contact us if you would like details of how the extended reverse charge applies in Croatia.
Yes