Real Estate agencies and other intermediation fees

B2C intermediation services are usually taxed where the underlying transaction occurs, while B2B intermediation is taxed where the buyer is established. You may need to register for Croatian VAT and file monthly returns if you charge individuals for intermediation in the sale of real estate located in Croatia. The same treatment generally applies to finder's fees related to the sale of other goods located in Croatia. You should assess the tax treatment case-by-case.