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Commentary

Exceptions to the general rules (Croatia)


11 Croatia

The following exceptions apply to both business customers and consumers:

  1. Ìý

    •ÌýÌýÌýÌý Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

  2. Ìý

    These services are subject to VAT according to the place where the immovable property is physically located.

  3. Ìý

    •ÌýÌýÌýÌý Admission to and supplies of services in respect of admission to cultural, sporting, artistic, scientific, educational or similar events.

  4. Ìý

    These services are subject to VAT according to the place where the event physically takes place.

  5. Ìý

    •ÌýÌýÌýÌý Restaurant and catering services.

  6. Ìý

    When supplied from a restaurant or other fixed

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