Tax advisers are one of the professional and business services that are regulated professions. Below are the requirements that must be met to provide these services.

First option – FREEDOM TO PROVIDE CROSS-BORDER SERVICES

If you already have a registered establishment in another EU/EEA country, 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 Advisers, and without waiting for preliminary verification.

In such a case, an 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 country
• 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 country, as natural and legal persons, you are allowed to provide continued services in Croatia by registering the establishment in Croatia, 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: annual membership fee: EUR 200)
• Working experience ( 3 or 5 years, depending on the level of education)
• All exams are written, except for “Tax law in Republic of Croatia” which is written and oral
• Authorized auditors are exempt from taking the exam “Accounting, financial statements and auditing”
• A candidate who is not satisfied with the results of the exam can file a complaint
• Certificate of non-conviction
• Information on insurance in another EU/EEA country
• Fee payment receipt (on-line banking)

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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

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Fees 

EUR 930.00 for the professional exam

EUR 200 for annual membership in professional chamber (for the entire year and for new members depending on the month in which they passed the exam)

Online banking payments:

IBAN: HR75 2340 0091 1105 2947 2

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Competent authority and regulations

Ministry of Finance

Katančićeva 5, 10 000 Zagreb

+385 1 4591 333

kabinet@mfin.hr

Croatian Chamber of Tax Advisers

Josipa Marohnića 3, 10 000 Zagreb

+385 1 5101 346

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 Advisers Examination (NN 2/17, 139/21)

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Authorisation

Operations authorization is issued by the Chamber upon completion of the exam when commencing the operation of activity.

Authorisation deadline: do deadline

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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

Last updated on 10 March 2025