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Croatia VAT registration changes

  • Jan 28, 2015 | Richard Asquith

Croatia VAT registration changes

The Croatian VAT registration requirements for non-resident entrepreneurs have been updated recently.

Foreign or non-resident traders providing a taxable service in Croatia will now be required to inform the tax authorities and submit a VAT registration application within 8 days of starting local activities. Previously, the limit was 15 days. Once sumitted, the business will be provided with a tax personal identification number (‘OIB’).

The VAT application needs to contain: memorandum and articles of association; up-to-date proof of EU VAT registration; company-headed letter with details of the taxable supply and reason for VAT number application; OIB application and VAT form application.

The current Croatian VAT registration threshold is HRK 230,000 turnover per annum for resident companies. There is a voluntary VAT registration option if required. However, there is no such threshold for foreign companies – the assumption is made that they are already VAT registered in their home country.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara