Tax advisors

Tax advisors can become persons who must also meet the requirement of having a residence in Croatia, the EU/EEA, the OECD, that is, a state acceding to the Code on the Liberalization of Capital Movements and the Code on the Liberalization of Invisible Transactions.

 
First option - FREEDOM TO PROVIDE CROSS-BORDER SERVICES
 
If you already have a registered establishment in another EU/EEA state, you are free to provide services on a temporary and occasional basis, without the obligation of registering the establishment in Croatia and registering with the Croatian Chamber of Tax advisors, and without waiting for preliminary verification.
 
In such a case, e-declaration is to be delivered directly to the competent authority at info@hkps.hr, with a photographed or scanned submission of the following information or documents (signed, without a seal):
 

• Proof of registered establishment in another EU/EEA state
• Proof that exercising the activity is not prohibited or proof of exercising the activity
• Proof of qualification

 
 
Second option - FREEDOM OF ESTABLISHMENT
 
If you have a registered establishment in another EU/EEA, as natural and legal persons, you are allowed to provide continued services in Croatia, with registering the establishment in Croatia, by submitting the following documents and meeting the following conditions:
 

• Proof of qualification
• Completion of professional exam (EUR 930,00)
• Upon the completion of the exam, become a member of the professional chamber (registration fee: HRK 0 and annual membership fee: EUR 200,00)
• Working experience (3 or 5 years, depending on the completed level of education)
• Certificate of non-conviction
• Information on insurance in another EU/EEA state
• Fee payment receipt (on-line banking)

 
Recognition of qualification
 
Application for recognition of qualifications is to be submitted to info@hkps.hr, while, according to automated or general system, the following documents are to be submitted:
 

• Proof of qualification

 
Fees
 
EUR 930,00 for professional exam
EUR 200,00 for an annual membership in a professional chamber
 
Online banking payments:
IBAN: HR75 2340 0091 1105 2947 2
 

e-Service   First option: e-Service (available for EU/EEA citizens - Registar poreznih savjetnika)   Second option: info@hkps.hr (for sending of photographed or scanned documents; signed without a seal)

 
Competent authority and regulations
 
Ministry of Finance
Katančićeva 5, 10 000 Zagreb
+385 1 4591 333
kabinet@mfin.hr
 
Croatian Chamber of Tax advisors
Josipa Marohnića 3, 10 000 Zagreb
+385 1 5101 346, 091 179 1346
info@hkps.hr
 
Tax Consultancy Act (OG 127/00, 76/13, 115/16, 114/23)
Ordinance on the Procedure and Conditions of Taking the Tax advisors Examination (OG 2/17 and 139/21)
 
Authorisation
 
Operations authorisation is issued by the Chamber upon completion of the exam when commencing the operation of the activity.
 
Authorisation deadline: 15 days from the date of submission of the request
 
Legal remedy
 
An appeal may be lodged within 30 days to the Ministry of Finance, via kabinet@mfin.hr
 
Deadline for replying to the appeal: 60 days