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Any service centering around future or existing building or other immovable property is likely taxed in Croatia. Obvious examples include construction works, however in practice we see a range of other services triggering registration on these grounds...
If you perform construction work and charge services to individuals, you must register for VAT, file monthly VAT returns, and issue invoices under Croatian rules. You can deduct input VAT on supplier invoices related to the project.
If you perform only B2B construction, this is reverse-charged to the buyer, and you don't need to register for VAT. In this case, you can reclaim eligible input VAT (e.g., subcontractor invoices) through the cross-border VAT refund system, which can be lengthy (several months to a year) and scrutinized by the tax administration, especially if you are a non-EU resident.
Construction firms often register for VAT regardless of the business model for flexibility in intra-EU purchases or sales to individuals and easier VAT reclamation by offsetting it against VAT liability in the same month.
The same rules may apply (assessed case-by-case) to various construction services and non-construction services related to immovable property, such as consulting, site supervision, staff secondments, property valuations, equipment installation (e.g., elevators), and legal and intermediation services related to property sales.