Foreign passenger carriers

A foreign taxable person who performs only occasional international road passenger transport by bus, minibus, van, or taxi service within the territory of the Republic of Croatia (RC), depending on whether they are established in another EU Member State or in a third country, settles their VAT obligations in Croatia in one of the following ways:

1. The foreign taxable person registers for VAT purposes in Croatia.

2. The foreign taxable person uses the OSS electronic system to declare VAT in Croatia.

3. The foreign taxable person established in another EU Member State applies the special scheme for small enterprises (SME scheme) in Croatia.

A foreign taxable person established in a third country cannot apply option 3, because they are not eligible to use the SME scheme in Croatia and are therefore always required to pay VAT on passenger transport services performed within Croatian territory.

The use of the OSS system and the SME scheme is optional. A foreign taxable person performing occasional international road passenger transport in Croatia who chooses one of these options is not required to register for VAT in Croatia, does not submit monthly VAT returns or MCP forms, and instead reports the provided transport services through these special procedures. More information on the OSS system is available at https://www.porezna-uprava.hr/PdviEu/Stranice/PDV_OSS.aspx, and information on the SME scheme at https://porezna-uprava.gov.hr/Misljenja/Detaljno/2585

A foreign taxable person performing occasional international road passenger transport in Croatia who does not apply the OSS system, or the SME scheme must proceed in accordance with the Instruction provided below as well as necessary forms, documents and other requirements.

„INSTRUCUTIONS“

• Uputa stranim poreznim obveznicima koji u RH obavljaju povremeni međunarodni cestovni prijevoz putnika

• Instructions for foreign taxpayers who conduct international road transport of passengers in the Republic of Croatia

„FORMS“
 
Application for registration for VAT purposes (P-PDV form) adjusted for foreign passenger carriers (fields marked in yellow are obligatory to fill): 

• P-PDV (Croatian) - Zahtjev za registriranje za potrebe PDV-a

• P-PDV (English) - Application for registration for VAT purposes

VAT Return (PDV form) adjusted for foreign passenger carriers (fields marked in yellow are obligatory to fill):

• PDV (Croatian) - PDV obrazac

• PDV (English) - VAT Return for the period

Registration of services of international road transport of passengers (MCP Form):

• Obrazac MCP (Croatian) - Prijava usluga međunarodnog cestovnog prijevoza putnika 

• MCP Form (English) - Registration of services of international road transport of passengers 

• Aplikacija za predaju obrasca MCP (Croatian) 

• MCP form application (English) 

• Korisničke upute (Croatian) 

• User instructions (English)

Statement of consent:

• in Croatian

• in English

An Application for determing and assingning personal identification number:

• Zahtjev za određivanjem i dodjeljivanjem OIB-a

• Application for determing and assingning personal identification number