In accordance with the EU VAT Directives, a local Croatian fiscal representative or agent is not required by a company resident in another EU member state. EU residents may register directly with the Croatian Tax Administration. However, a fiscal representative, who is jointly liable for the Croatian VAT, is required for non-EU companies. There is a special scheme for non-EU companies providing electronically supplied services which allows them, under certain circumstances, to register directly with the Croatian VAT authorities.
What information is required to get a Croatian VAT number and registration?
The Croatian tax office will require the following forms to be completed:
- OIB – form for obtaining a personal identification number
- P-PDV
These must be submitted with the following documentation:
- VAT certificate to prove the business is registered for VAT elsewhere in the EU (not more than 3 months old, translated into Croatian and in original form), if appropriate.
- Articles of Association.
- An extract from the company’s national trade register (not more than 6 months old, in original form and translated into Croatian)
- A letter on headed notepaper from the company explaining the reasons for registration
