Distance B2C Sales

If you are an EU business selling goods directly to Croatian individuals (e.g., through a website), you are generally obliged to register for VAT in Croatia and file monthly returns.

If you sell to different countries, you can register for the one-stop-shop scheme (OSS) in your country of establishment and pay tax through one VAT return. If you are a Croatian business performing distance sales to individuals in other EU members, you can register for OSS in Croatia.

If you are a non-EU business performing distance sales to Croatian individuals, you generally need to register for VAT, file monthly VAT returns, and pay import VAT. You might be eligible for the import OSS scheme (for sales under €150 and non-excise goods), allowing you to register for VAT and submit monthly VAT returns in one EU member state. You can do this in Croatia.

You may be exempt from EU VAT altogether if you sell through online marketplaces. The rules are complex; you should assess tax treatment case-by-case.