Javno trgovačko društvo j.t.d.Croatia
What it takes to form, own and run a general partnership in Croatia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Javno trgovačko društvo je trgovačko društvo u koje se udružuju dvije ili više osoba zbog trajnog obavljanja djelatnosti pod zajedničkom tvrtkom, a svaki član društva odgovara vjerovnicima društva neograničeno solidarno cijelom svojom imovinom.
Quote
Javno trgovačko društvo je trgovačko društvo u koje se udružuju dvije ili više osoba zbog trajnog obavljanja djelatnosti pod zajedničkom tvrtkom, a svaki član društva odgovara vjerovnicima društva neograničeno solidarno cijelom svojom imovinom.
Quote
Trgovačka društva jesu javno trgovačko društvo, komanditno društvo, dioničko društvo, društvo s ograničenom odgovornošću i gospodarsko interesno udruženje
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the j.t.d..
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 2 · a company may be one
Quote
Javno trgovačko društvo je trgovačko društvo u koje se udružuju dvije ili više osoba zbog trajnog obavljanja djelatnosti pod zajedničkom tvrtkom, a svaki član društva odgovara vjerovnicima društva neograničeno solidarno cijelom svojom imovinom.
- Members
- At least 2
Quote
Javno trgovačko društvo je trgovačko društvo u koje se udružuju dvije ili više osoba zbog trajnog obavljanja djelatnosti pod zajedničkom tvrtkom, a svaki član društva odgovara vjerovnicima društva neograničeno solidarno cijelom svojom imovinom.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
Quote
Sjedište trgovačkoga društva je mjesto u Republici Hrvatskoj u kojemu je uprava društva i odakle se upravlja poslovima društva ili mjesto u kojemu društvo trajno obavlja svoju djelatnost
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
Quote
Obveznici javne objave su: 1. trgovačko društvo kako je uređeno zakonom kojim se uređuju trgovačka društva
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- A j.t.d. is not named in art. 20(4); statutory audit then applies only if it is a large or medium undertaking (art. 20(1)).
Quote
Obvezi zakonske revizije godišnjih financijskih izvještaja podliježu godišnji financijski izvještaji i godišnji konsolidirani financijski izvještaji subjekta od javnog interesa i velikog i srednjeg poduzetnika
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the j.t.d. are in our records.
What is public
- Directors
- Public
Quote
Sudski registar je javna knjiga koja sadrži vjerodostojne i ažurne podatke i isprave o subjektima upisa
- Shareholders
- Public
Quote
Sudski registar je javna knjiga koja sadrži vjerodostojne i ažurne podatke i isprave o subjektima upisa
- Beneficial owners
- Public
Quote
Sudski registar je javna knjiga koja sadrži vjerodostojne i ažurne podatke i isprave o subjektima upisa
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–18%
Companies (trgovačka društva, which under Companies Act art. 2(2) include the j.t.d. and k.d.) resident in Croatia are corporate income taxpayers: 10% where revenue in the tax period is up to 1,000,000 EUR, 18% above.
Quote
Trgovačka društva jesu javno trgovačko društvo, komanditno društvo, dioničko društvo, društvo s ograničenom odgovornošću i gospodarsko interesno udruženje
- CFC rules in Croatia
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution and liquidation: after a ground for ending the partnership arises (for example a members' decision or expiry of its term) it is filed with the court register together with the liquidators; liquidation follows unless the members agree another way of settling and dividing, all members acting as liquidators unless the members' decision or the partnership agreement says otherwise; after liquidation the liquidators apply for deletion, and the partnership ends on deletion from the court register.
Quote
Nakon nastanka razloga za prestanak društva provodi se likvidacija ako članovi ne dogovore drugačiji način obračuna i podjele ili se nad društvom ne otvori stečaj.
- Statutory fee
- Not in our records
Every business in Croatia
VAT
- Standard rate
- 25%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 13% Reduced rate under the VAT Act; the authority's VAT overview states the rate without itemising the supplies it covers
- 5% Reduced rate under the VAT Act; the authority's VAT overview states the rate without itemising the supplies it covers
Quote
RATE / AMOUNT 0%, 5%,, 13% and 25%
- Registration threshold
- EUR 60,000
total annual taxable supplies of goods and services; previous or current calendar year
Quote
ako je vrijednost ukupnih godišnjih oporezivih isporuka u prethodnoj ili tekućoj kalendarskoj godini bila veća od 60.000,00 eura, porezni obveznik je obvezan upisati se u Registar obveznika PDV-a
- Voluntary registration
- Yes
A taxpayer below the threshold may register voluntarily, whatever the value of its supplies, and is then bound to the normal VAT procedure for the next three calendar years.
Quote
ako se neovisno o vrijednosti obavljenih isporuka u prethodnoj ili tekućoj kalendarskoj godini dragovoljno (na vlastiti zahtjev) upiše u registar obveznika PDV-a što ga obvezuje sljedeće tri kalendarske godine
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A taxpayer with no headquarters, permanent establishment or habitual residence in Croatia that makes taxable supplies there is a VAT taxpayer regardless of turnover, unless the Croatian recipient pays the VAT. Taxpayers established outside the European Union must appoint a tax representative as the person liable to pay VAT; EU taxpayers may do so.
Quote
A taxpayer who does not have headquarters, a permanent establishment or permanent or habitual residence on the territory of the Republic of Croatia and carries out supply of goods or services on the home territory which is taxable in the Republic of Croatia
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
4 services name Croatia on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Javno trgovačko društvo (j.t.d.)
- ISO 20275 code
- KP34Secondary GLEIF, Entity Legal Forms code list