4 July 2014
From the beginning of June 2014, non-resident business providers of road passenger services in Croatia must apply for a VAT registration number, and pay VAT (at 25%) based on the fare and proportion of the travel in Croatia. The VAT charged should then be declared in a monthly return, plus an annual VAT declaration. Companies may apply for a temporary VAT number where the trip is a one-off.
If the supplier of the services is a Non-EU business they will be required to appoint a fiscal representative who will be responsible for the VAT compliance and can be held financially liable for any errors or omissions.
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