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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences HR

Preferences HR

Vers le niveau supérieur

Flag HR Croatia (HR)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Croatia will join the European Union on July 1st 2013.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested)
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 2'000 HRK
  • Other invoices: 7'500 HRK
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag HR HR
  2. Flag GB EN
Article 16 (contraints on refund period as MS-REF) No other constraint than not more than one calendar year and less than three calendar months
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 400 HRK
  • Refund period of less than one calendar year and not less than three calendar months: 3'000 HRK
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes
Circumstances under which claim can be submitted by a third party With power of attorney
Can refund be made to third party ? Yes, with power of attorney
Allow to receive corrections as MS-REF Yes

Sub-codes

Croatia will join the European Union on July 1st 2013.

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 1.2.6 PKW
      • 1.2.7 LKW
    • 1.3 Fuel for means of transport for paying passengers
    • 1.4 Fuel used specifically for test vehicles
    • 1.5 Petroleum products used for lubrication of means of transport or engines
    • 1.6 Fuel purchased for resale
    • 1.7 Fuel for means of goods transport
    • 1.8 Fuel for passenger and multipurpose cars
      • 1.8.1 Used exclusively for business purposes
      • 1.8.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 1.8.3 Used partly for other than 1.8.2 purposes
    • 1.10 Fuel for machines and agriculture tractors
    • 1.11 Fuel for means of passenger transport with less than 9 spaces or a rental car
    • 1.13 Fuel for means of transport for which there exists no restriction on the right to deduct
  • 2. Hiring of means of transport
    • 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 2.2 Hiring of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 2.2.3 PKW
      • 2.2.4 LKW
    • 2.3 Hiring of means of transport for paying passengers
    • 2.4 Hiring of means of goods transport
    • 2.5 Hiring of passenger and multipurpose cars
      • 2.5.1 Used exclusively for business purposes
      • 2.5.2 Used partly for commercial passenger transport or driving instruction
      • 2.5.3 Used partly for other than 2.5.2 purposes
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.9 Hiring of means of passenger transport with less than 9 spaces
      • 2.9.1 Used for commercial operations
    • 2.10 Hiring of means of transport for which there exists no restriction on the right to deduct
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.1 Expenditure relating to means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.6 PKW
      • 3.2.7 LKW
    • 3.3 Expenditure relating to means of transport for paying passengers
    • 3.4 Expenditure relating to means of goods transport
    • 3.5 Maintenance of passenger and multipurpose cars
      • 3.5.1 Used exclusively for business purposes
      • 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
      • 3.5.3 Used partly for business purposes other than 3.5.2
    • 3.7 Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars
    • 3.11 Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
    • 3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
    • 3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct
    • 3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
    • 3.16 Garaging or parking of a means of passenger transport
  • 4. Road tolls and other road user charge
    • 4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 4.2.1 PKW
      • 4.2.2 LKW
    • 4.3 Road tolls for means of transport for paying passengers
    • 4.6 Road tolls for means of passenger transport with more than 9 places
    • 4.7 Road tolls for means of passenger transport with less than 9 places
    • 4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
  • 6. Accommodation
    • 6.1 Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
    • 6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
    • 6.4 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
    • 6.5 Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
  • 8. Admissions to faires and exhibitions
    • 8.1 For the taxable person or an employee of the taxable person
  • 10. Other
    • 10.1 Tools
    • 10.2 Repairs within a warranty period
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.2 Work on immoveable property used as a dwelling
      • 10.4.3 Work on moveable property other than code 3
    • 10.5 Purchase or hiring of property
      • 10.5.1 Purchase or hiring of immoveable property
    • 10.6 Provision of water, gas or electricity through a distribution network
    • 10.8 Office expenses
    • 10.9 Participation in fairs and seminars
      • 10.9.3 Education
    • 10.11 Expenditure on postage of mail to countries outside the EU
    • 10.14 Goods purchased for resale other than 1.6
    • 10.16 Work on property
      • 10.16.2 Work on immoveable property other than 10.16.1
      • 10.16.4 Work on moveable property other than 10.16.3
    • 10.17 Expenditure on property
      • 10.17.2 Expenditure on immoveable property other than 10.17.1

Portal

Croatia will join the European Union on July 1st 2013.

Tax authority http://www.porezna-uprava.hr/en/index.asp
Preferences
Portal
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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