Digital Services
B2C digital services provided to Croatian individuals, such as online traffic information, weather forecasts, online newspapers, magazines, data storage, software downloads, search engines, and online gaming, are usually taxed in Croatia.
You should register for Croatian VAT and file monthly VAT returns if you provide these services. If you provide services to individuals across the EU, you can register for the one-stop-shop scheme (OSS), allowing you to submit monthly VAT returns in one EU member state. If you are a non-EU business, you can do this in Croatia. If you are EU-established, you can only register for OSS in your country.