If you operate a business supplying goods or performing services in Croatia, you may be required to obtain a VAT number as well as a local VAT representative. This is necessary to comply with local VAT regulations in Croatia.
The threshold over which you are required to take action varies according to where your business is registered. If you have a business registered in the EU, the VAT threshold is €36,000. EU registered businesses may be registered directly with the Croatian VAT system.
However, if your business is not registered in the EU, the VAT threshold is nil i.e. €0. You will further be required to nominate a Croatian fiscal representative who will be jointly liable for any VAT payments that are due. This tax representative should be authorised to receive documents, file tax returns and perform all operations in connection with the assessment and payment of VAT.
