Exemption from VAT on an export of goods
Pursuant to Article 110, paragraph 2 of the Regulations on the Value Added Tax, a passenger or purchaser who as part of the passenger transport exports the goods purchased in the country shall upon the subsequent exemption from VAT be entitled to VAT refund for the exported goods under the condition:
a) that the passenger has no permanent or usual residence on the territory of the European Union, which shall be proved by a passport or identity card
b) that the total value of the purchased goods, including VAT, declared on one invoice exceeds 100,00 EUR
c) that the purchaser or another person on their behalf transported the goods purchased in the Republic of Croatia outside the territory of the European Union prior to the expiry of a three-month period as of the date stated in the invoice for the supplied goods (transport on behalf of the purchaser implies that the purchaser personally shipped the goods by post, by air service through a shipping agent or other authorised carrier, and that the identification procedure was conducted at the moment of handing the goods in for shipment, or taking the goods over for shipment)
d) there is a proof of export, original invoice and a PDV-P Form certified by a customs office with a stamp, and by the authorised customs official with the signature and signature stamp, and bearing a register number and date when the goods were taken outside the European Union.
A customs office, and a customs official, certify the form with the signature, signature stamp and stamp and fill in the date of transferring the goods across the customs border, and the date of export clearance, under the condition of fulfilling all the requirements as set forth in Article 113 paragraph 2 of the Regulations on the Value Added Tax (whether the data from the passport or the identification card correspond to the those stated in the PDV-P, whether the amount stated in the PDV-P Form exceeds 100,00 EUR, VAT included, whether the purchased goods were used in the European Union, whether the goods were exported from the European Union before the expiration of a three-month period as of the date as stated in the invoice for the supplied goods, whether the PDV-P Form was stamped and signed by the vendor). Besides certifying the prescribed PDV-P Form, a special „Tax Free“ form used by companies-agents, members of the international association "Global Refund“, may also be certified, in case it contains all the necessary sections and required data, or only insignificantly differs from the PDV-P Form.
The register number from the Tally 405 (Tally PDV-P) is also entered into the PDV-P Form, which means that customs officials are obligated to make a record of each certified PDV-P Form in the application „Customs Control“, subsystem „Tally PDV-P“.
All requests for VAT refund to foreign tax payers referring to the refund period before the accession of the Republic of Croatia to the European Union shall be treated in accordance with the provisions of the Value Added Tax Act (Official Gazette nos. 47/95 - 136/12) which was in force before coming into force of the new Value Added Tax Act.