Prospera MundiGuides
The right information at the moment you need it
Croatian VAT, payroll and company decisions become manageable when the rule is connected to cash flow and a situation you recognise. Every regulatory guide below includes a status date, practical fictional examples and clickable primary legal sources.
VAT decisions
Entering the Croatian VAT system
Customer type, input VAT, voluntary entry, the 60,000 EUR threshold and the order of a major purchase.
VAT on cash receipts
When collection-based VAT protects working capital, when it delays input VAT and which transactions remain outside the scheme.
Lump-sum sole trade
The 60,000 EUR threshold
Two separate counters: supplies for VAT and collected receipts for lump-sum income tax.
A sole trade alongside employment
Secondary-activity contributions, employer non-compete duties and what changes when the employment ends.
Growth, people and owner decisions
Sole trade or d.o.o.?
Compare the tax base, accounting burden and the full path by which money reaches the owner.
Your first employee
The registration order, payroll obligations and the difference between agreed net pay and full employer cost.
Changing accountants
A mid-year handover checklist for records, balances, access and responsibility without a missing month.
Director salary or profit distribution?
Separate insurance bases, company profit, distribution tax and documented employee allowances.
How to read a monthly report
Revenue, result, cash, receivables and liabilities—the five-number management view behind the bank balance.
Changes of form and closure
Sole trade to d.o.o.
What can transfer as an economic unit and what still needs consent, registration or a separate tax route.
From income tax to profit tax
The mandatory threshold, voluntary choice, first opening balance and the private-withdrawal calculation.
Closing a sole trade
Closure versus suspension, remaining assets, VAT adjustments and the final accounting file.
Closing a d.o.o.
Regular liquidation, shortened termination, creditor protection and member exposure after deletion.
Insolvency or orderly closure?
Payment inability, over-indebtedness, pre-insolvency and the management filing deadline.
Regulation and day-to-day practice
Fiscalisation 2.0
The 2026 and 2027 duties by taxpayer type, e-invoice deadlines and MIKROeRAČUN limits.
Disguised employment
Behavioural control, financial control and the real relationship—why client count is not the legal test.
Terminating employment
Grounds, warning and defence, consultation, notice, severance and protected situations.
Sick-leave rights and obligations
Cost bearer, reimbursement, employee notice and the lawful HZZO control request.
Minimum wage and tax-free allowances
A dated 2026 reference for the most-used payroll figures, director bases and exempt payments.
Collecting receivables
Payment terms, limitation, enforcement, bad-debt tax treatment and VAT correction in one workflow.
Your situation does not fit neatly into one guide?
That is normal. Send us the facts and we will identify which rules, deadlines and accounting steps actually apply.
Request an assessment