The procedure — as published by Croatian authorities

VAT when supplies are made in Croatia

The Tax Administration states that a taxable supply made in Croatia by a foreign taxable person that has no establishment and is not VAT-registered in Croatia may be subject to the reverse charge. A foreign taxable person that is registered for Croatian VAT cannot use that reverse charge for its domestic supplies and must charge Croatian VAT.

A taxable person established in another EU Member State may appoint a tax representative. A taxable person established outside the EU generally must appoint one, except for specified special schemes and certain occasional international passenger transport.

Thresholds that are often mixed up

• The Croatian domestic small-business scheme uses an annual turnover threshold of €60,000 and concerns taxable persons established in Croatia.
• EU distance sales and OSS use a separate threshold.
• For an intra-EU exemption, the published evidence rules require two non-contradictory transport documents from independent parties.
• The Croatian Bureau of Statistics publishes Intrastat inclusion thresholds annually and its guidance expressly covers residents and non-residents. Check the linked authority page immediately before registration.

Incorporation and the first deadlines

A foreign person requests an OIB from the competent Tax Administration office, personally or through an authorised representative. START currently publishes remote-incorporation court fees of €55 for a d.o.o. and €10 for a j.d.o.o.. Before registration, each founder must pay at least one quarter of a cash contribution; the full contribution is due within one year.

• 30 days after incorporation: register the beneficial owner. The obligation also covers branches of foreign companies.
• Four months after the tax period: file the corporate income tax return and pay the liability.
• 90 days: file financial statements following a status change, liquidation or bankruptcy. An inactive entity files its inactivity statement by 30 April.

Published Tax Administration guidance also states that a management-board member already mandatorily insured on another basis is not mandatorily insured again solely as a board member.