Home Hrvatski porez na dodanu vrijednost
Kuća prvi red - otok Brač
Property Croatia Details
Selling price: 349 .000 €
Living space: 220 m²
Terasa, Property by the sea, Sea View, Infrastructure, Parking / garage, Roštilj

Property Croatia Details
Kuća - Rogoznica
Property Croatia Details
Selling price: 680 .000 €
Living space: 200 m²
Land space: 200 m²
Terasa, Property by the sea, Sea View, Infrastructure, Parking / garage

Property Croatia Details
Kuća prvi red do mora - otok Brač
Property Croatia Details
Selling price: 750 .000 €
Living space: 70 m²
Land space: 3500 m²
Terasa, Property by the sea, Sea View, Infrastructure, Parking / garage

Property Croatia Details
Kuća/Vila - Otok Brač
Property Croatia Details
Selling price: Consult us
Living space: 300 m²
Land space: 3150 m²
Terasa, Property by the sea, Sea View, Infrastructure

Property Croatia Details
Zaton kod Dubrovnika - Stari mlin kuće kompleks u uvali
Property Croatia Details
Offers Welcome!
Selling price: Consult us
Living space: 1420 m²
Land space: 1180 m²
Terasa, Property by the sea, Sea View, Infrastructure

Property Croatia Details

VALUE ADDED TAX (VAT - PDV) EXPLANATION

 

1.1 VALUE ADDED TAX

THE TAXPAYER

1. An entrepreneur (natural person and legal entity) who delivers goods or renders services,

2. An importer (when importing goods inland, comprehending the introduction and reception and other forms of the imports of goods)

3. An exporter for export deliveries and value-added goods, including transport and all other transportation services that are not charged for in line with the regulations concerning foreign currency and foreign trade operations,

4. An issuer of an invoice if on the invoice for goods delivered or services rendered a separate entry for VAT is shown although the issuer is not authorised to do so,

5. A domestic entrepreneur for which a service is rendered by an enterprise the headquarters of which is abroad,

6. Exceptionally, bodies of the national government, bodies of national and local-self government, political parties, unions, chambers , if they undertake some business or other activities, and if the non-taxation of this activity would lead to unfair advantages (then the Tax Administration issues a ruling determining that they are taxpayers for this activity)

THE TAX BASE

The compensation for the goods delivered or the services rendered.

Value added tax is paid:

  • on the delivery of all kinds of goods (products, goods, newly-built buildings, equipment and so on) and all services rendered inland for compensation,
  • on own consumption ,
  • on the delivery of goods and services rendered without compensation and with a personal discount,
  • on the import of goods inland
  • on services that a foreign entrepreneur performs for a domestic entrepreneur inland

THE TAX RATE

22% and 0 %

TAX REGULATIONS

The Value Added Tax Law (official gazette of RC Narodne novine no. 47/95, 106/96, 164/98, 105/99, 54/00, 73/00),

General Tax Law (official gazette of RC Narodne novine no.127/00, 86/01, 150/02),

Law on the Rights of Croatian Defenders from the Homeland War and of Members of their Families (official gazette of RC Narodne novine no.94/01, 122/02),

Law on Socially Encouraged House Building (official gazette of RC Narodne novine no.109/01),

Regulations on Value Added Tax (official gazette of RC Narodne novine no.60/96, 113/97, 7/99,112/99, 119/99, 44/00, 63/00, 80/00, 109/00, 54/01, 58/03),

General Agreement between the European Commission and the Government of the Republic of Croatia in connection with the participation of the Republic of Croatia in the European Community aid programmes (official gazette of RC “Narodne novine-Međunarodni ugovori” no. 8/02, 11/02),

Decision on compensation for part of the funds during the import of a passenger car in the amount of the value added tax paid for 2003 (official gazette of RC Narodne novine no.159/03),

Instruction on refund of value added tax paid on equipment for technological and scientific research projects imported or procured inland in 2003 (official gazette of RC Narodne novine no.96/03),

Instruction concerning obtaining customs and tax exemptions in accordance with article 13. of Annex A of the General Agreement between the European Commission and the Government of the Republic of Croatia in connection with the participation of the Republic of Croatia in the European Community aid programmes (official gazette of RC Narodne novine, no. 110/03).

BROKER, real estate agency team.

 

Latest apartments in Croatia

Makarska rivijera - Penthouse uz more
Property Croatia Details
Selling price : Consult us
Living space : 220 m²
Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
Makarska rivijera - Apartmani uz more
Property Croatia Details
Selling price : 550 .000 €
Living space : 110 m²
Property by the sea, Sea View, Parking / garage
Property Croatia Details
Otok Korčula - Apartman uz more
Property Croatia Details
Selling price : 220 .000 €
Living space : 81 m²
Bazen, Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
otok Čiovo - Luksuzni apartmani i kuće
Property Croatia Details
Selling price : 400 .000 €
Living space : 130 m²
Land space : 40 m²
Bazen, Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
Korčula, Apartman uz more, 72 m2
Property Croatia Details
Selling price : 225 .000 €
Living space : 186 m²
Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details

Latest houses in Croatia

Otok Hvar - Kuća prvi red do mora
Property Croatia Details
Selling price : 800 .000 €
Living space : 390 m²
Land space : 1600 m²
Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
Pelješac - Kuća / Vila uz more
Property Croatia Details
Selling price : Consult us
Living space : 200 m²
Land space : 405 m²
Bazen, Terasa, Property by the sea, Sea View, Infrastructure, Parking / garage, Roštilj
Property Croatia Details
u blizini Omiša - Kuća
Property Croatia Details
Selling price : 595 .000 €
Living space : 275 m²
Land space : 330 m²
Property by the sea, Sea View, Parking / garage
Property Croatia Details
Zadarsko područje - Kuća
Property Croatia Details
Selling price : Consult us

Property by the sea, Sea View, Parking / garage
Property Croatia Details
Kuća pokraj Pakoštana
Property Croatia Details
Selling price : 470 .000 €
Living space : 186 m²
Land space : 250 m²
Property by the sea, Sea View, Parking / garage
Property Croatia Details

Latest villas in Croatia

kod Dubrovnika - Villa
Property Croatia Details
Selling price : Consult us
Living space : 300 m²
Land space : 680 m²
Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
Rogoznica područje - Novoizgrađena vila za odmor
Property Croatia Details
Selling price : 800 .000 €
Living space : 195 m²
Land space : 887 m²
Property by the sea, Sea View, Parking / garage
Property Croatia Details
u blizini Crikvenice - Villa
Property Croatia Details
Selling price : 770 .000 €
Living space : 350 m²
Land space : 614 m²
Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
Otok Brač - Villa
Property Croatia Details
Selling price : Consult us
Living space : 763 m²
Land space : 692 m²
Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
villa u blizini Crikvenice
Property Croatia Details
Selling price : 900 .000 €
Living space : 640 m²
Land space : 1060 m²
Property by the sea, Sea View, Parking / garage
Property Croatia Details

Latest land in Croatia

Zemljište prvi red uz more - Rogoznica
Property Croatia Details
Selling price : 250 .000 €
Living space : 100 m²
Land space : 400 m²
Property by the sea, Sea View, Infrastructure
Property Croatia Details
2011/51 island of Brac, building plot with project
Property Croatia Details
Selling price : 345 .000 €
Living space : 370 m²
Land space : 590 m²
Bazen, Terasa, Property by the sea, Sea View, Parking / garage
Property Croatia Details
Otok Korčula. Građevinsko zemljište
Property Croatia Details
Selling price : 200 .000 €
Land space : 500 m²
Property by the sea, Sea View, Infrastructure
Property Croatia Details
Otok Pag građevinsko zemljište turističke namjene + Poljoprivredno zemljište
Property Croatia Details
Selling price : Consult us
Land space : 67000 m²
Property by the sea, Sea View
Property Croatia Details
Rogoznica - građevinsko zemljište s ruševinom
Property Croatia Details
Selling price : 255 .000 €
Living space : 70 m²
Land space : 620 m²
Property by the sea, Sea View
Property Croatia Details