VAT ON CHARTER

CHARTER IN CROATIA

CHARTER IN CROATIA

Conditions precedent:

  • yacht registered under a EU-flag with the authorization by the Flag-State to be chartered, for a non EU-flagged yacht a Croatian charter licence stays required;
  • the Operator must be VAT-registered in Croatia and present an Croatian fiscal identity (PIN);
  • Yacht & crew (E-crew) have to be registered at the Croatian ministry of maritime affairs;
  • upon the first arrival the Captain is required to announce to the port authorities that the yacht is entering in order to be chartered.

VAT:

  • The applicable rate to a charter longer than one day with overnight passengers is 13% for charter parties starting in Croatia;
  • a monthly filing against the Croatian VAT –authorities is required ;
  • Croatian VAT to be paid in prorate-basis in time for charter-parties starting outside the EU;

Tax-free fuel:

  • not available, so you have to bunker either in Italy or Montenegro.


Practical Advises:

  • Croatia is not a member of the Schengen convention, so crew and passengers , have to declare their arrival at the first port of entry.