Apart from other important formal conditions, VAT refund to entrepreneurs from states which are not members of the European Union is possible under condition of reciprocity only. Reciprocity means that Croatian entrepreneurs have option to file for VAT refund in such states. Reciprocity is determined on the level of the relevant tax authorities. Per recent updated list published by the Croatian tax authorities reciprocity exists for the following non-EU member states:
c) United Kingdom
Accordingly, entrepreneurs from other non-EU states would not be entitled to VAT refund in Croatia unless registered for VAT purposes in Croatia under special conditions.
If you have any questions our expert team can assist you.