A Tax Expert you can trust
We're here to help make setting up a charter business in Croatia a smooth and efficient process. The size of your vessel does not matter. Our knowledgeable staff will handle all of your charter business and VAT matters in Croatia.
FAQ
Who can charter in Croatia?
Chartering in Croatia may be legally performed by commercial EU flagged yachts of any size.
Non-EU flagged yachts may charter if they are above 24m in length (LOA) and if a Croatian charter license has been obtained.
Do NON-EU flagged yachts have to be in free circulation (imported) in the EU in order to charter in EU (Croatia)?
Yes.
Can privately registered yachts charter in Croatia?
Only if it possesses a Certificate of compliance to trade as a commercial yacht.
Can a UBO (Ultimate beneficial owner) of a commercial yacht use its yacht in Croatia?
Yes, but they must have a charter contract and pay VAT on their charter.
Is a charter license required for cruising in Croatian waters?
Only for NON-EU flagged yachts over 24m in length (LOA).
Is a charter license necessary if the charter starts in another country?
Yes, even if the charter starts outside of Croatia, the yacht must obtain a charter license.
How much is VAT for charter activities in Croatia?
13% for overnight charter. 25% for daily charter
Does VAT need to be paid in Croatia if the charter starts in an EU or NON-EU country?
If the charter starts in another EU country, no. If the charter starts in a NON-EU country, yes, on a pro-rata basis.
Is VAT charged on delivery / redelivery fees in Croatia?
No.
Is VAT charged on APA (Advanced Provisioning Allowance) in Croatia?
No.
Can VAT on goods and services for charter be exempted in Croatia?
No.
Is it possible for the Owning Company to get VAT returned in Croatia?
Yes, but only on invoices related to the charter business, like maintenance of the yacht, but not on APA invoices.
Is duty-free fuel available in Croatia?
Yes, but only for commercially registered yachts with LOA 45m+
How long does it take to obtain a VAT and PIN (Personal Identification number) numbers?
8-10 working days after submission of all required documents.