Who is required to register for Croatian VAT?
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 still choose to register for VAT as a Voluntary Trader.
Non-Croatian entities are obliged to register for VAT purposes in Croatia if they make deliveries in Croatia which are not subject to the reverse charge mechanism in Croatia. There is no VAT registration threshold for Non-Croatian entities. Non-Croatian entities are obliged to appoint a fiscal representative if they are obliged to register for VAT purposes in Croatia. Branch offices of non-Croatian entities are required to register for Croatian VAT under the rules that apply to Croatian entities.