VAT for charter activities in Croatia is 13% for multiday charters and 25% for daily charters.
Both EU and Non-EU yacht owning companies shall appoint a fiscal representative to represent them in Croatia.
Commercial yachts with guests embarking in another EU country must pay tax at the country where the charter has commenced. Therefore, they do not need a Croatian VAT number for this operation.
However, proof that VAT has been paid in the country of embarkation is essential.
If a charter commences outside of the EU, charter tax is calculated on a prorate basis for the number of days spent in Croatia.