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Croatia to force foreign passenger transporters to register for VAT

  • VAT
  • 14 June 2014 | Richard Asquith

Croatia to force foreign passenger transporters to register for VAT

Croatia is to join the growing number of EU countries which requires foreign passenger carries to register for VAT when carrying fare-paying customers within the country. German VAT registration and Belgian VAT registration is already similarly required in the appropriate situation.

Croat VAT registration

Non-resident providers of road passenger services from the start of June 2014 must apply for a VAT number, and make a calculation of subject to Croat VAT based on the fare and proportion of the travel in Croatia. This is then multiplied by the Croat VAT rate, currently 25%. The VAT charged should then be declared in a monthly return, plus an annual VAT declaration. Companies may apply for a temporary VAT number where the trip is a one-off.

Non-EU companies will also be required to appoint a fiscal representative, which is responsible for their VAT compliance and can be held financially liable for any errors or omissions.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.