Superyacht Charter Licenses, VAT and Fiscal Representation
Get your facts straight!
All commercial yachts cruising Croatian national waters must pay charter tax.
Please find below a few key points on charter tax and regulations:
Charter Licenses
All commercial yachts must obtain a charter license if they wish to charter in Croatian National Waters.
(Exception from this rule are yachts performing a charter that has commenced in another EU country and tax has been paid there)
- This license is valid for the calendar year.
- Commercial yachts without a valid charter license can cruise in Croatian national waters only between international ports or to and from shipyards, with only the crew onboard.
- Requirements for charter licenses depend on the LOA and GRT of the yacht.
VAT
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.
Fiscal Representation
If you don’t want to open a Croatian company, but still want to operate your charter in Croatia, you may appoint a local company as your VAT and fiscal representative.
