Limited liability company (LLC) can be established in Croatia in several ways. It is important to check the sectoral requirements.
Service provision options
Limited liability company can provide cross-border and permanent services.
- Freedom to provide services: No establishment requirement for the EU/EEA providing many services temporarily; only a declaration on the cross-border provision of services from the EU/EEA is required
- Business establishment: Establishment required for providing services permanently, while optional for temporary cross-border providers registered in the EU/EEA; establishment required for all enterprises from Croatia and third countries
Business establishment options
Limited liability company can be registered through several options:
START (one-stop shop
- For Croatian citizens
- Electronic establishment of LLC, simple LLC, and crafts (sole trader)
- All registration steps are performed in one place
- Without notarization
START (physical – soon)
- For Croatian citizens
- All registration steps are done electronically by going to one of 20 locations
- Without notarization
e-Court Register
- For Croatian EU/EEA citizens
- Electronic establishment of LLC and simple LLC
- All other registration steps are done separately
Physically
- For Croatian, EU/EEA citizens, and foreign citizens:
- Separate physical steps for registering companies, as follows:
Determining the company name
- with the court registry is possible.
- When applying to the competent commercial court, multiple name variants may be proposed.
Notarization
a) Declaration of incorporation (when there is only one founder), which can be drawn up in electronic form and via electronic communication means OR
- b) Articles of association on the establishment of a limited liability company (when there are two or more founders) which define the name, registered office of the company, share capital, rights and obligations of the founders, appoint members of the management (supervisory board), etc.; All founders must sign the articles of association, which is concluded in the form of a notarial deed or a private document certified by a notary public; the deed or document may be in electronic form or drawn up via electronic means of communication and in electronic form).
- Application for registration in the court register (Form Po). Statement on the absence of outstanding debts.
Payment of share capital
- Minimum EUR 2,500.00 to a temporary account at a bank or with FINA.
- Before registering the company in the court register, each founder must pay at least 1/4 of the acquired share in cash.
- The cash contribution must be entered in full within one year from the date of entry of the company in the court register.
Registration in the court register
- The documentation prepared by the notary public, together with the certificate of payment of the share capital, is submitted to the competent commercial court for entry in the court register.
- Upon completion of the registration, the commercial court delivers the registration decision and the OIB to the notary or FINA.
Registration in the National Classification of Activities
Opening a bank account
- A copy of the Decision on entry into the court register, the Notification on the classification of business entities of the CBS, and a copy of the identity card are attached to the request for opening.
- The bank creates a signature card that records basic information about the company and members authorized to dispose of funds in the account.
Croatian Pension Insurance Institute (HZMO) and Croatian Health Insurance Institute (HZZO)
- Application on the start of business of the person liable to pay contributions (M-11 P).
- Application for pension insurance for an insured person (M-1 P).
- Application on the person liable to pay contributions (Form 1).
- Application for basic health insurance for the insured person (Form 2).
Tax Administration
- Application for entry into the register of corporate taxpayers (RPO form) is made at the company’s registered office with the following documentation:
- commercial court decision on the establishment,
- CBS notification on the classification of a business entity,
- rental agreement with the owner of the premises where the company is headquartered,
- contract with an accounting service,
- a copy of the signature card,
- Company registration with the HZMO and HZZO.
- It is necessary to submit a Request for Registration for Value Added Tax purposes (form P-PDV) to the Tax Administration branch office, depending on the company’s registered office.
Competent authority and regulations
Ministry of Economy – for the START system
Vukovarska 78, 10 000 Zagreb
info@mingo.hr
Ministry of Justice, Administration and Digital Transformation – for the Court register and regulations
Vukovarska 49, 10 000 Zagreb
gradjansko.pravo@mpudt.hr
Companies Act (OG 111/93, 34/99, 121/99 – authoritative interpretation, 52/00 – Decision of the Constitutional Court of the Republic of Croatia, 118/03, 107/07, 146/08, 137/09, 152/11 – consolidated text, 111/12, 68/13, 110/15, 40/19, 34/22, 114/22, 18/23, 130/23 and 136/24)
Court Register Act (OG 1/95, 57/96, 1/98, 30/99, 45/99, 54/05, 40/07, 91/10, 90/11, 148/13, 93/14, 110/15, 40/19, 34/22 and 123/23)
Ordinance on taking actions in the procedure for establishing distance trading companies (OG 65/19)
Regulations on the method of entry in the court register (OG 121/19 and 2/23)
Last updated date on 28 February 2025
