Croatia

Croatian businesses must register for VAT once supplies in the current or previous calendar year exceed EUR 60,000, though voluntary registration is available below that threshold. Registered taxpayers file VAT returns monthly, due by the last day of the following month, unless turnover in the previous year does not exceed EUR 110,000 and the business has no EU cross-border transactions, in which case quarterly filing is allowed.

Croatia exempts a range of supplies from VAT, including insurance, the granting of credit, transactions in bank accounts, investment fund management, and dealings in legal tender and securities; residential property rental and the supply of non-construction land; and public-interest services such as education, healthcare, postal services, public broadcasting, and cultural institutions like museums and theatres.

Capital gains on financial assets are included in the taxable base only if the asset is disposed of within two years of acquisition; disposal after two years, and disposal between spouses, immediate family members, divorcing spouses in connection with the divorce, or by inheritance, falls outside the tax. A capital loss on a disposal that would have fallen into this excluded category if it had produced a gain cannot be offset against taxable capital gains.

Capital gains from trading cryptocurrency are taxed only if the cryptocurrency was acquired on or after 1 January 2016 and disposed of within two years of acquisition. Cryptocurrency acquired before that date, or disposed of after holding it more than two years, falls outside the tax.