VAT Refund System
MOSS Registration (for VAT return in Q2/21)
You want to register in MOSS system for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons and you
have establishment in Republic of Croatia or you
don't have establishment in EU but have fixed establishment in Republic of Croatia (MOSS UNION SCHEME)?
- don't have establishment nor fixed establishment
in European Union
and you do not need to be registered for VAT (MOSS NON-UNION SCHEME)?
OSS registration (for VAT return from Q3/M7.21)