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A foreign entrepreneur who doesn't have a seat or a business unit on the territory of the Republic of Croatia, and who makes deliveries of goods or services which are subject to taxation, is liable to pay Value Added Tax (VAT) in Croatia, unless he makes these deliveries to Croatian entrepreneurs (trades and companies). In this case, domestic recipients of services are liable to calculate and pay VAT on received deliveries, instead of the foreign entrepreneur who made these deliveries. Before starting with their activities, foreign entrepreneurs are obligated to appoint a TAX...
To be employed…in a collective mind of most people this means: to sign an employment contract with the employer for a definite or indefinite time period, no matter whether it is an employer in a private or a public sector (although it seems that the majority still prefers the public sector, assuming that in this way they are securing their material safety). Besides indicated employment options, there is another one – TO BECOME AN ENTREPRENEUR.
OK. We have an entrepreneurial idea, and we have made all the necessary preliminary work and preparations …as it is nicely written at...
Choosing the name of the company and verifying that under the jurisdiction area of the responsable Commercial court another company with the same or similar name doesn't exist. The name of a company may include Croatian, Latin or Ancient Greek words. Public notary certification of the request for incorporation in the court’s registry. Together with the request one must prepare all the facts that are important for a business: name, headquarters, activities, company members and their interrelations, persons authorised to represent the company and other. Payment of required fees and the...
An employment relationship between an employee and his employer is based on a signed employment contract. Based on this contract, the employer is obligated to register the employee at a mandatory retirement and health insurance within 8 days from the beginning of the employment relationship, and to deliver the copies of submitted registrations to the employee. Before registering the very first employee at the mandatory insurances, the employer, who is liable to calculate and pay contributions for the employed workers, needs to register the start of his business acitivity. ...
The Accounting Act ( Official gazzette n. 109/07 ) defines the taxpayers of external reporting in the Republic of Croatia, which means taxpayers and the public announcement taxpayers filing of annual financial statements (GFI's) for statistical and other purposes, in accordance with the Croatian Financial Reporting Standards. Exceptionally, large enterprises and entrepreneurs, whose shares or debt securities are listed or are in process of preparation for their listing on an organized securities market, are obliged to prepare and present annual financial statements using International...
The cash flow statement specifies all cash inflow (money from claims) and all cash outflow (payment of liabilities) in the balance sheet of a company in a particular period. Real cash flow captures the inflow and outflow. The most used period for the monitoring of cash flows is a fiscal year, but this is not obligatory. It can also be drawn up in shorter periods (monthly, quarterly, half-yearly)...
