CROATIAN VAT ID NUMBER FOR EU MEMBER STATES

The structure of the Croatian VAT ID number contains the code HR and Personal identification number (PIN). That means that automatically with obtaining VAT ID number the business subjects are obtaining PIN.

Croatian VAT ID number has to be obtained from the tax residences from other EU member states in the following cases:

• The business subjects who are doing deliveries of products and services in the Republic of Croatia, and which place of taxation is the Republic of Croatia
• The business subjects who are doing deliveries of products and exceed the Croatian limit of 270.000,00 HRK
• The business subjects who are doing deliveries of products and give up from Croatian limit of 270.000,00 HRK

The structure of the Croatian VAT ID number contains the code HR and Personal identification number (PIN). That means that automatically with obtaining VAT ID number the business subjects are obtaining PIN.

The request for obtaining of Croatian VAT ID number should be referred to the Tax Administration Office with required forms and documents.

After checking all the submitted forms and documents, the Tax Administration Office will issue confirmation about PIN and VAT ID number, at least in the period of 8 days.

Tax residences from other EU member states, which are assigned by Croatian VAT ID number, at the same time are registered into the Croatian Register of VAT payers.

It means that they have to submit monthly VAT forms to the Tax Administration Office with amounts of all purchase and sales invoices, have the right for VAT return on purchase invoices, and obligation to pay VAT on sales invoices (under required legislation conditions).

Depending on the type of invoices, it could be also required to send different added VAT forms to the Tax Administration Office, as well as all the invoices with the note about the subject if necessary.

Request for obtaining of Croatian VAT ID number can also be processed from plenipotentiary, who can in the name of business subject collect, prepare, and submit all the required forms and documents.

The business subject which has a Croatian VAT ID number, but stops doing business activities in the Republic of Croatia, has to inform the Tax Administration Office about that, at least in a period of 8 days, because of cancellation of it.

Tax Administration Office will also cancel Croatian VAT ID number if business subject, in accordance with its evidence, doesn't have any business activity in a period longer than 2 years or in some other cases with doubt of abusive practice.

If you need more information about this theme, please contact us in the frame of administrative services and it will be our pleasure to assist you with this issue. And also, if you will need accounting services for all of your future tax obligation in the Republic of Croatia, don't hesitate to contact us for all required information and possible collaboration.

We are happy about your plan for doing business activities in the Republic of Croatia and wish you a lot of commercial success.

Text is based on the adequately actual legislative of the Republic of Croatia and also directions from authoritative institutions in the time of writing. Therefore, it is required to take account of potentially additional changes of legislation after its publishing.