Trgovac pojedinac t.p.Croatia
What it takes to form, own and run a sole trader in Croatia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Trgovac pojedinac je fizička osoba koja samostalno obavlja gospodarsku djelatnost u skladu s propisima o obrtu i upisana je u sudskom registru kao trgovac pojedinac.
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fizička osoba koja utvrđuje dohodak na način propisan za samostalne djelatnosti prema propisima o oporezivanju dohotka ili koja počinje obavljati takvu samostalnu djelatnost ako izjavi da će plaćati porez na dobit umjesto poreza na dohodak,
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 t.p..
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Trgovac pojedinac je fizička osoba koja samostalno obavlja gospodarsku djelatnost u skladu s propisima o obrtu i upisana je u sudskom registru kao trgovac pojedinac.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the t.p..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the t.p. are in our records.
What is public
Not in our records What the register shows the public is not in our records for the t.p..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
A natural person who determines income as a self-employed activity pays income tax unless he declares that he will pay corporate income tax instead, and must pay corporate income tax if prior-period receipts exceeded 1,000,000 EUR; corporate rates are 10% up to 1,000,000 EUR revenue and 18% above.
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fizička osoba koja utvrđuje dohodak na način propisan za samostalne djelatnosti prema propisima o oporezivanju dohotka ili koja počinje obavljati takvu samostalnu djelatnost ako izjavi da će plaćati porez na dobit umjesto poreza na dohodak,
- CFC rules in Croatia
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- A sole trader who is no longer obliged to be entered in the court register may apply to the registrar court for deletion from it, attaching the last annual financial statement filed with the Financial Agency; the court also deletes a sole trader of its own motion on the basis of an annual statement showing the entry is no longer required.
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Ako po ovome Zakonu više ne postoji obveza da u sudskom registru bude upisan kao trgovac pojedinac, on može prijavom koju podnese registarskome sudu tražiti da ga se briše iz toga registra.
- 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
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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
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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.
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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.
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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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Trgovac pojedinac (t.p.)
- ISO 20275 code
- 9D9USecondary GLEIF, Entity Legal Forms code list