The Republic of Croatia, Tax Administration
The Tax Administration is the administrative organization within the Ministry of Finance whose basic task is to implement tax regulations and regulations concerning the payment of obligatory contributions. All residents are obliged to participate in the settlement of public expenses in accordance with their economic abilities. The tax system is based on the principles of equality and equity.
Published: 12.04. 2019.
Occasional International Road Transport of Passengers
Ministry of Finance will carry out enhanced control of fulfilling legal obligations of taxable persons conducting occasional international road transport of passengers on the territory of the Republic of Croatia in order to verify compliance with VAT regulations and we would therefore like to remind of tax obligations in the territory of the Republic of Croatia.
Please note, that the Certificate of the Assigned PIN and the Decision on the VAT ID Number Assignment must be carried in vehicles transporting passenger on the territory of the Republic of Croatia together with the completed MCP Form that was submitted to the Tax Administration.
Detailed instructions for foreign taxable persons who conduct occasional international road transport of passengers in the territory of the Republic of Croatia are available at the web site of the Tax Administration.
EU list of non-cooperative jurisdictions for tax purposes
The Council approved and published the EU list of non-cooperative jurisdictions for tax purposes in the ECOFIN Council conclusions of 5 December 2017. With the objective of promoting good governance worldwide, in order to maximise efforts to prevent tax fraud and tax evasion, the list of non-cooperative jurisdictions in taxation matters was adopted on the basis of clearly defined criteria. More
Instructions for taxable persons not established in the Republic of Croatia who conduct occasional international road transport of passengers
We hereby notify the taxable persons who do not have headquarters in the Republic of Croatia, and who perform occasional international road transport of passengers to pay attention to the changes applicable as of 1 January 2019 in relation to tax compliance in VAT. More