Croatia VAT registration changes

Fri 30th Jan 2015

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.

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