Croatia: regulations about VAT and taxes

VAT refund for foreign entrepreneurs. According to recent information, Croatia applies VAT reciprocity (allowing entrepreneurs from one country to claim VAT refunds on purchases made in another country) with Germany, Switzerland, Slovenia, Serbia, Poland, United Kingdom.

Discussions to establish VAT reciprocity with several other countries are ongoing. Even if a country is not listed above, it may be worth filing a protective claim in order to secure a VAT refund in the event that reciprocity comes into effect retroactively.

Tax Authority binding opinions. The amendments to the Act on Tax Administration include a paragraph which prescribes that opinions and guidelines issued by the Central Office of the Tax Authorities are binding for all Tax Authority offices. However, the Government has not included a deadline by which such binding opinions should be issued by the Central Office of the Tax Authorities.

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