IMPORT INTO THE REPUBLIC OF CROATIA FROM OTHER EU- MEMBER STATES
As of 1st of July 2013 the term „importation“ from other member states of the European Union, has been replaced with the term „EU intra-Community acquisition“.
Since the fiscal borders have been dissolved after the accession of Croatia to the European Union, the EU intra-Community acquisition is no longer under the authority of thecustoms office, but the tax office .
On the occasion of import of goods into Croatia from other Member States, there is a situation when the VAT payer is resident or non-resident importer.
Croatian VAT payers that exceed the acquisition threshold of 77.000 kuna should apply for the issuance of VAT identification number. The VAT ID number consists of „HR PIN“ and it is issued by the Croatian tax office within 8 days of the application date.
From the moment of issuance of the VAT ID number, a tax payer has to submit a monthly VAT return and EU- acquisition list i.e. a report on intra-Community acquired goods and services. The said applications need to be submitted by the 20th day of the month for previous month. The EU- acquisition list is submitted only for the month in which the tax payer had the EU intra-Community acquisition. A tax payer shows also a right to tax deduction in the tax return. It means that he does not actually pay VAT, which significantly improves liquidity of tax payers.
Entrepreneurs who start with their business and wish to be liable to this fiscal regime in their first business year have to submit the application for the VAT registration to the tax office with their first activities and at latest before the first delivery of taxable goods and services. In case that Croatian tax payer doesn’t own a VAT ID number, supplier from other member state shall charge a VAT on the performed delivery of goods, according to the rules of his member state.
Tax payers from the EU Member States have to seek for assignment of PIN and VAT ID number from Croatian tax office if they deliver goods and services on the Croatian territory subject to Croatian taxation or if they exceed the delivery threshold of 270.000 kuna. Foreign taxpayers can give up on Croatian delivery threshold and pay the VAT in Croatia. Taxpayers from EU Member States to whom the Croatian VAI ID number was assigned, are obliged to submit VAT returns in Croatia since the moment of issuance of VAT ID number. Tax forms for foreign tax payers are to be submitted to the VAT Return Office within the Tax Office in Zagreb.