After accession of Croatia to the European Union and with the adoption of the customs legislation of the European Union, implementation of the new customs procedures and institutes began in Croatia. Among other new institutes, implementation of new custom procedures 42 (release for free circulation of the goods without charging VAT) and 63 (re-importation and release for free circulation of the goods without charging VAT) began with primary condition that the goods are, after release for free circulation in Croatia, intended for destination in another EU member state. When implementing these custom procedures taxpayer from another Member State may appoint a tax representative. Tax representative will represent them in the tax aspects of their business in Croatia (eg, submission of VAT form, a summary form for delivery of goods and services in other EU Member States). For such importers from other Member States (with tax representative in Croatia) there is no need to register in Croatia for VAT purposes.

We are, also, offering tax representation to companies not established in the Republic of Croatia, which, since they deliver goods or services which are taxable in Croatia, are obliged to register for VAT purposes. This kind of representation is not related to customs affairs, but refers primarily to companies from third countries supplying goods and services in the Republic of Croatia and which have need for service of tax representation.