February 2014

1. Taxable persons from European Union Member States, who supply goods and perform services on the territory of the Republic of Croatia, for which the place of taxation is in the Republic of Croatia, or whose supplies of goods exceeds Croatian supply threshold or if

Croatian entities If a Croatian entity makes taxable deliveries in the Republic of Croatia over the annual VAT registration threshold (HRK 230,000 (EUR 31,000)) it will be required to register and account for VAT. If a Croatian entity trades below the registration threshold it can

OIB is a personal identity number, called “osobni identifikacijski broj” in Croatian. This new form of identity number was introduced on 1 January 2009. The OIB is needed for all dealings with any kind of officialdom, such as paying taxes and household bills, opening and accessing  a bank account,

A general partnership is a business entity where two or more individuals join in order to conduct business as a going concern and under a common company name. Every partner has unlimited and joint liability to cover the partnership’s debts with all his/ her assets.

A public limited company is based on capital, with owners (shareholders) investing in authorized capital divided into shares. A public limited company may be started by a single owner, i.e. it may have only one shareholder. A public limited company is a legal entity. This legal

Representative Office in the Republic of Croatia may be established by a foreign person performing an economic activity and by national or international economic organizations. A representative office can be set up for market research and for the representation of the founder. A representative office is not a

Foreign investors can acquire ownership and shares of joint stock companies. The lowest amount of initial capital for establishing a joint stock company is HRK 200,00 and the nominal value per share cannot be less than HRK 10 HRK. Minimum initial capital for establishing a

Foreign companies may under the Croatian law, engage in economic activities through the establishment of a branch office. The branch office is set up by a special decision brought by the sole trader or a relevant body of the company in accordance with the statement about the