• SetupIf timeregistering Croatian branch (days/weeks)podružnica)
• CostIf registering Croatian subsidiary (initiald.o.o. +as annual)separate entity, then parent ALAI Holding AS as shareholder needs OIB)
• ComplianceIf burdenVAT-registered in Croatia (low/medium/high)as foreign taxable person)

When NOT mandatory:

• If selling digital services from Norway with reverse charge (B2B) or OSS (B2C) — NOT required
• If transacting via SEPA as Norwegian entity — NOT required (use Norwegian org.nr 932 516 136)

How to Obtain:

1. Submit application to Croatian Tax rateAdministration (CIT,Porezna PDVuprava) registration)with:
   • Certificate of Incorporation (Norwegian BR Registerutskrift) translated to Croatian (sworn translation)
   • LiabilityProof protectionof Norwegian company registration (Org.nr 932 516 136)
   • FlexibilityPower of Attorney if representative applies on behalf of company
2. Timeline: 2-4 weeks
3. Cost: Free (translation ~€50-€100)

Recommendation: If registering Croatian entity or VAT → obtain OIB for ALAI Holding AS. If direct sale from Norway → NOT needed initially (can scaledefer).

Question 3: VAT (PDV) for SaaS Sales from Norway to otherCroatia

Norway markets?= Outside EU (Norway is EEA member for free movement, but NOT in EU Customs Union or VAT area). For VAT purposes, Norway is "third country" (non-Union).

Legal Basis:

• Croatian VAT Act (Zakon o porezu na dodanu vrijednost), NN 73/13 and amendments
• EU VAT Directive 2006/112/EC (Croatia bound as EU member since 2013)
• Place of supply rules for electronic services: Art. 58 (B2C) and Art. 44 (B2B)

3.1 B2B Sales (Business-to-Business): Croatian VAT-Registered Customer

Rule: Reverse Charge Mechanism (Art. 17 Croatian VAT Act)

How it Works:

1. ALAI Holding AS (Norwegian provider) issues invoice to Croatian VAT-registered customer WITHOUT Croatian VAT
2. Invoice must state: "Reverse charge — customer must self-assess Croatian VAT per Art. 17 VAT Act" (or Croatian: "Obrnuto opterećenje — primatelj usluge plaća PDV prema čl. 17 Zakona o PDV-u")
3. RecommendedCroatian pathcustomer self-assesses 25% Croatian VAT and reports it on their Croatian VAT return (CEOinput decisionVAT input)deductible if business use)
4. ALAI Holding AS does NOT charge, collect, or remit Croatian VAT
5. ALAI Holding AS does NOT need Croatian VAT registration for pure B2B sales

Requirements for ALAI Holding AS:

• ✅ Customer must provide Croatian VAT ID (format: HR + 11-digit OIB, e.g., HR12345678901)
• ✅ ALAI must verify customer's VAT ID via EU VIES system (https://ec.europa.eu/taxation_customs/vies/) — Croatia is in VIES
• ✅ Invoice must clearly state reverse charge clause
• ✅ ALAI should keep records of customer VAT IDs (for audit defense if questioned by Norwegian or Croatian tax authorities)

Outcome: ✅ No Croatian VAT registration needed for B2B SaaS sales

3.2 B2C Sales (Business-to-Consumer): Croatian Non-VAT-Registered Customers

Rule: Non-Union OSS Scheme (One-Stop Shop for suppliers outside EU selling to EU consumers)

How it Works:

1. If ALAI Holding AS annual B2C sales to all EU countries (including Croatia) exceed €10,000 threshold, ALAI must register for Non-Union OSS in Norway
2. Once registered, ALAI charges Croatian VAT (25%) on all sales to Croatian consumers
3. ALAI files quarterly OSS return via Norwegian Tax Administration (Skatteetaten), declaring sales per EU country and remitting VAT
4. Norwegian Tax Administration distributes collected VAT to each EU country (including Croatia)

Threshold Details:

• €10,000 = Total B2C sales to ALL EU (not just Croatia) — if Bilko sells €5K to Croatia + €6K to Germany = €11K total → OSS registration required
• Before exceeding €10,000: ALAI can charge Norwegian VAT (25%) OR voluntarily register for OSS early
• After exceeding: MUST register for OSS within 10 days of exceeding threshold

Requirements for ALAI Holding AS:

• ✅ Register for Non-Union OSS via Norwegian Skatteetaten: https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign-businesses/oss/
• ✅ Charge 25% Croatian VAT on Croatian B2C sales
• ✅ File quarterly OSS return (deadlines: Apr 30, Jul 31, Oct 31, Jan 31)
• ✅ Keep records of customer country (IP address, billing address, payment method country — 2 out of 3 match)

Alternative (if under €10K):

• Charge Norwegian VAT (25%) instead of Croatian VAT — simpler, but customer pays Norwegian VAT (may be confusing for Croatian consumers expecting Croatian VAT on invoice)

Outcome: ⚠️ If B2C sales >€10,000/year → OSS registration required (via Norway, not Croatia directly)

3.3 Threshold €60,000 — Does it Apply to Foreign Providers?

Answer: ❌ NO — The €60,000 threshold in Croatian VAT Act Art. 90 applies only to Croatian residents (natural or legal persons established in Croatia)

Legal Basis: Croatian VAT Act Art. 90 (Oslobođenje od plaćanja PDV-a za mala poduzeća) — small business exemption for domestic entities with turnover <€60K

Foreign providers (like ALAI Holding AS from Norway):

• NOT eligible for Croatian small business exemption
• Must follow place of supply rules (reverse charge for B2B, OSS for B2C >€10K)
• €60,000 threshold does NOT apply

Outcome: ✅ ALAI Holding AS is NOT bound by €60K Croatian threshold — only OSS €10K threshold matters for B2C

3.4 When MUST Norwegian Provider Register for Croatian VAT?

Mandatory Croatian VAT Registration Triggers:

1. Permanent Establishment (PE) in Croatia:

   • If ALAI Holding AS establishes Croatian office, hires Croatian employees, or has fixed place of business → PE created → MUST register for Croatian VAT
   • If purely digital service from Norway (no Croatian office/staff) → NO PE → NO Croatian VAT registration needed

2. Branch (Podružnica) Registration:

   • If ALAI registers podružnica in Croatia → MUST register for Croatian VAT (branch is taxable person in Croatia)

3. Exceeding B2C OSS Threshold (€10K):

   • If B2C sales >€10K → MUST register for Non-Union OSS (in Norway, not Croatia) — see 3.2 above

4. Supplies NOT Covered by Reverse Charge:

   • If ALAI sells goods (not services) or services other than electronic services → may trigger Croatian VAT registration (but SaaS = electronic service → covered by reverse charge/OSS)

Outcome: ✅ For pure SaaS from Norway (no Croatian PE) → NO direct Croatian VAT registration needed — use reverse charge (B2B) and OSS (B2C)

Question 4: Norway-Croatia Double Taxation Treaty

Treaty Status: ✅ YES — Bilateral tax treaty in force

Official Name: Convention between the Kingdom of Norway and the Republic of Croatia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Signed: November 14, 2013
Entered into Force: December 30, 2014
Legal Basis: Norwegian treaty: https://lovdata.no/dokument/TRAK/traktat/2013-11-14-4
Croatian treaty: Published in NN-MU 1/2015 (Međunarodni ugovori)

4.1 Corporate Income Tax (CIT) Treatment

Article 7 (Business Profits):

• Norwegian company's business profits are taxable only in Norway UNLESS the company has a Permanent Establishment (PE) in Croatia
• If PE exists → Croatia may tax profits attributable to that PE (arm's length allocation)

For ALAI Holding AS selling SaaS from Norway:

• ✅ No Croatian office, no employees, no fixed place of business → NO PE → taxed in Norway only (22% Norwegian CIT)
• ✅ No Croatian CIT liability (18%/10%)

PE Definition (Art. 5):

• Fixed place of business (office, branch, factory)
• Building site/construction project >12 months
• Agent with authority to conclude contracts on behalf of company
• Explicitly EXCLUDES: Server location (per 2017 OECD update on digital economy) — SaaS server in Croatian data center does NOT create PE

Outcome: ✅ For pure SaaS from Norway → NO Croatian CIT (taxed in Norway only at 22%)

4.2 Withholding Tax (WHT) on Royalties / Licence Fees

Article 12 (Royalties):

• WHT rate: 5% (reduced treaty rate; Croatian domestic rate is 15%)
• Definition of Royalty: Payment for use of intellectual property, software licence, patent, trademark, copyright

Does SaaS Subscription = Royalty?

• ⚠️ DEBATED — Depends on contract structure:
  • If Bilko subscription grants right to use software (installed/downloaded) → potentially royalty (5% WHT)
  • If Bilko subscription is access to cloud service (no software transfer, pure SaaS) → generally NOT royalty (per OECD Model Commentary Art. 12, para. 14.4) → business profit (Art. 7) → NO WHT

OECD Guidance (2017 BEPS Action 1):

• Cloud computing (IaaS, PaaS, SaaS) generally NOT royalty if customer does not acquire rights to exploit software (only access to service)
• Croatian Tax Administration follows OECD Model (EU member, OECD observer since 2000s)

Practical Interpretation for Bilko:

• Bilko is pure SaaS (web app, no software download, no licence to resell/modify) → NOT royalty → business profit → NO WHT
• If future Bilko offers downloadable software licence (on-premise version) → may trigger 5% WHT

Outcome: ✅ For pure SaaS (no software transfer) → NO Croatian WHT (business profit, not royalty)

4.3 Permanent Establishment (PE) Risk

When Does Norwegian Company Create PE in Croatia?

Article 5 (Permanent Establishment):

1. Fixed place of business (office, branch, workshop, factory) — YES creates PE
2. Building site/construction project >12 months — YES creates PE (not relevant for SaaS)
3. Dependent agent with authority to conclude contracts in Croatia on behalf of Norwegian company — YES creates PE
4. Server location — ❌ NO PE (per OECD Model Art. 5 commentary and 2017 BEPS update)
5. Employees working remotely in Croatia for Norwegian company — ⚠️ GREY AREA:
   • If employee is sales agent with contract authority → may create PE
   • If employee is technical support / developer without contract authority → generally NO PE (per Art. 5(4) preparatory/auxiliary exception)

Safe Harbors (Art. 5(4) — Activities NOT Creating PE):

• Storage, display, or delivery of goods
• Purchasing goods/merchandise
• Information gathering
• Preparatory or auxiliary activities (e.g., R&D, customer support)

Outcome for ALAI Holding AS:

• ✅ SaaS delivery from Norway (no Croatian office, no staff) → NO PE
• ⚠️ If future: hire Croatian sales agent with contract authority → MAY create PE → Croatian CIT applies to PE profits
• ⚠️ If future: open Croatian office → YES creates PE → Croatian CIT applies

Recommendation: Monitor PE risk if hiring Croatian sales/business development staff. Consult Croatian tax advisor before hiring first Croatian employee.

Question 5: e-Račun HR-FISK 2.0 Obligation for Foreign Provider

HR-FISK = Croatian Fiscalization System for Electronic Invoices (mandatory since January 1, 2026 for B2B, B2G, B2C invoices)

Legal Basis:

• Zakon o fiskalizaciji (Fiscalization Act), NN 115/16 and amendments
• Zakon o PDV-u (VAT Act) — Art. 40 (invoice requirements)
• Pravilnik o fiskalizaciji (Fiscalization Regulation), NN 37/21

5.1 Does HR-FISK Apply to Foreign SaaS Provider?

Answer: ⚠️ UNCLEAR — LEGAL GREY AREA

Arguments FOR Obligation (Foreign Provider Must Comply):

1. Croatian VAT Act Art. 40 requires all invoices issued to Croatian customers (VAT-registered or not) to contain prescribed elements
2. Fiscalization Act Art. 3 defines "taxable person" broadly — if foreign provider serves Croatian market, may be considered taxable person for fiscalization purposes (even if not VAT-registered)
3. HR-FISK penalties (up to €500,000) apply to "anyone issuing invoice to Croatian customer without fiscalization" (Fiscalization Act Art. 30) — does NOT explicitly exempt foreign providers
4. Croatian Tax Administration guidance (2025-2026) suggests all B2B invoices to Croatian VAT-registered customers should be transmitted via HR-FISK — but guidance is ambiguous on foreign providers

Arguments AGAINST Obligation (Foreign Provider Exempt):

1. HR-FISK Regulation Art. 2 applies to "taxable persons established in Croatia" — foreign provider from Norway is NOT established in Croatia → arguably exempt
2. EU cross-border e-invoicing rules (Directive 2014/55/EU for B2G) allow Peppol network as alternative to national systems — HR-FISK is Peppol-compatible → foreign provider could send via Peppol instead of direct HR-FISK
3. Fiscalization Act Art. 5 exempts "export invoices" (zero-rated supplies) — B2B reverse charge to Croatian customer is similar to export (no Croatian VAT charged) → arguably exempt
4. Practical enforcement: Croatian Tax Administration lacks jurisdiction to penalize foreign provider with no Croatian entity/PE — enforcement would require Norwegian-Croatian tax treaty cooperation (unlikely for pure civil penalty)

FINA Certificate Requirement:

• HR-FISK requires FINA certificate (digital certificate issued by FINA for fiscalization)
• To obtain FINA certificate, provider must be registered in Croatian Court Registry (Trgovački sud) OR have Croatian OIB as legal entity
• Foreign provider without Croatian entity CANNOT obtain FINA certificate (per FINA website: https://www.fina.hr/certifikati — only Croatian-registered entities eligible)

Outcome: ⚠️ UNRESOLVED — TWO SCENARIOS:

Scenario A (Conservative / Risk-Averse):

• Assume HR-FISK applies to foreign providers → MUST register Croatian entity (d.o.o. or branch) to obtain FINA certificate → issue all invoices via HR-FISK
• COST: €2,630 capital + €8K-€15K annual overhead (d.o.o.)

Scenario B (Pragmatic / Test-Market):

• Assume foreign provider exempt OR use Peppol alternative → issue invoices from Norway (PDF or structured XML) → send via Peppol network (Croatia is Peppol member) → Croatian customer receives invoice via Peppol → compliant with EU cross-border e-invoicing
• COST: €0 (use Norwegian invoicing system with Peppol integration)
• RISK: If Croatian Tax Administration later clarifies foreign providers must use HR-FISK directly → must pivot to Scenario A (register Croatian entity) OR stop selling to Croatia

5.2 Peppol as Alternative Path

Peppol = Pan-European Public Procurement Online (international e-invoicing network)

Croatia Status:

• ✅ Croatia is Peppol member (since 2020)
• ✅ HR-FISK is Peppol-compatible (can receive Peppol invoices)
• ✅ EU Directive 2014/55/EU requires public sector (B2G) to accept Peppol invoices

Can ALAI Holding AS Send Invoices via Peppol from Norway?

• ✅ YES — Norway is Peppol founding member
• ✅ ALAI can register as Peppol Participant via Norwegian Peppol Access Point provider (e.g., Basware, Pagero, Visma)
• ✅ Send invoices to Croatian customers via Peppol network → Croatian customer's accounting system (or HR-FISK if customer is Peppol-connected) receives invoice automatically

B2B Peppol Acceptance (Not Just B2G):

• ⚠️ VOLUNTARY for B2B (not mandated by Croatian law for private sector)
• If Croatian customer is Peppol-enabled → can receive Peppol invoice from ALAI
• If Croatian customer is NOT Peppol-enabled → must use alternative (PDF email, paper)

Outcome: ✅ Peppol is viable alternative for B2B invoicing IF Croatian customer accepts Peppol invoices. For B2C (Croatian consumers), Peppol less common (most consumers expect PDF or paper invoice).

5.3 Recommendation for HR-FISK Compliance

Phase 1 (0-50 clients, <€300K revenue):

1. Issue invoices from Norway (PDF or XML) via email
2. Include reverse charge statement (for B2B VAT-registered customers)
3. Monitor Croatian Tax Administration guidance (watch for clarification on foreign provider obligations)
4. If Croatian customer requests HR-FISK invoice: Offer Peppol alternative OR explain that foreign provider without Croatian entity cannot access HR-FISK (customer may accept PDF invoice)
5. Legal opinion: Consult Croatian tax lawyer by Q3 2026 for definitive ruling on foreign provider obligation

Trigger for Croatian Entity (for HR-FISK):

• If Croatian Tax Administration issues guidance requiring foreign providers to use HR-FISK → register d.o.o. (or j.d.o.o.) to obtain FINA certificate
• If >20% of prospects reject due to lack of HR-FISK compliance → consider d.o.o. registration for market access

Outcome: ⚠️ HR-FISK compliance = OPEN LEGAL QUESTION — recommend pragmatic approach (test market without Croatian entity, monitor regulatory developments, pivot if needed)

Risk Flags (TBD)— Require Local Croatian Legal/Tax Advisor

ExpectedThe riskfollowing categories:issues are NOT definitively resolved by this research memo and require confirmation by licensed Croatian attorney and/or tax advisor:

1. HR-FISK Obligation for Foreign Provider

   • Does Fiscalization Act Art. 3 "taxable person" include Norwegian SaaS provider?
   • Can Peppol invoices substitute for HR-FISK for B2B sales to Croatia?
   • Penalty risk if foreign provider does not fiscalize (€500,000 fine — but enforceable against Norwegian entity?)

2. RegulatoryPermanent risk:Establishment (PE) Risk — Future Hiring

   • If ALAI hires Croatian employee (sales, customer support) working remotely from Croatia → does this create PE?
   • If ALAI hires Croatian independent contractor (not employee) → PE risk?
   • Threshold: how many Croatian-based staff trigger PE under Norway-Croatia treaty Art. 5?

3. j.d.o.o. Foreign Founder Eligibility

   • Can Norwegian company (ALAI Holding AS) be founder of j.d.o.o.? OR only natural person (CEO Alem)?
   • Some sources say j.d.o.o. founder must be natural person; others say foreign legal entity allowed if representative appointed

4. OSS vs Direct VAT Registration — Which is Better?

   • If B2C sales >€10K, is Non-Union OSS always better than direct Croatian VAT registration?
   • Cost-benefit: OSS quarterly filing (€0 fee but Norway admin) vs Croatian VAT monthly filing (potential local accountant €200/month)

5. Obrt/Paušalni Obrt Foreign Ownership — 2026 Update

   • Has Croatian law changed post-2023 to allow EEA citizens (including Norway via EEA Agreement) to register obrt without residency?
   • Current research suggests NO, but legal update possible (verify with Ministry of Economy or HITRO.HR)

6. FINA Certificate for Branch (Podružnica)

   • Can Norwegian company branch obtain FINA certificate? OR only Croatian d.o.o.?
   • Some sources suggest branch eligible, but FINA website ambiguous

Recommendation: Engage Croatian law firm specializing in foreign investment + tax advisory firm for 2-hour consultation (estimated cost: €500-€1,000). Provide this memo as background; ask for definitive answers on items 1-6 above.

Next Steps — Actionable Roadmap

Immediate (Q2 2026 — Before First Croatian Customer)

1. ✅ Decide Entity Strategy:

   • If revenue forecast <€300K/year in Croatia → No Croatian entity (direct sale from Norway)
   • If revenue forecast >€300K OR HR-FISK mandatory for foreign providers → d.o.o. or j.d.o.o.

2. ✅ OIB Decision:

   • If registering Croatian entity → CEO Alem obtains OIB (via Croatian embassy in Oslo)
   • If no Croatian entity → defer OIB (not needed for initial sales)

3. ✅ VAT Compliance Setup:

   • Implement reverse charge invoicing for B2B customers (validate customer VAT ID via VIES)
   • Monitor B2C sales; register for Non-complianceUnion OSS if approaching €10K threshold (via Norwegian Skatteetaten)

4. ✅ Legal Opinion (HR-FISK):

   • Engage Croatian tax lawyer by June 30, 2026 for written opinion on HR-FISK obligation for foreign provider
   • Cost: ~€500-€1,000 (2 hours consultation + written memo)
   • Recommended firms:
     • Divjak, Topic & Bahtijarevic (DTB) — Zagreb (EU/tax specialists)
     • Croatian Law Firm (CLF) — Zagreb (foreign investment focus)
     • Contact via email with this research memo attached

5. ✅ Peppol Registration (If No Croatian Entity):

   • Register ALAI Holding AS as Peppol Participant via Norwegian Access Point provider
   • Recommended: Pagero Norway (https://www.pagero.com/no/) or Visma AutoInvoice (https://www.visma.no/autoinvoice/)
   • Cost: ~€50-€200/month (volume-based)
   • Timeline: 1-2 weeks

Short-Term (Q3 2026 — After First 10-20 Customers)

6. ✅ Monitor Sales Mix:

   • Track B2B vs B2C ratio
   • Track total EU B2C sales (for OSS €10K threshold)
   • Track customer feedback on invoice format (do they request HR-FISK?)

7. ✅ Evaluate d.o.o. Registration:

   • If >20% prospects require local entity OR HR-FISK mandatory → prepare d.o.o. registration
   • CEO Alem decides: j.d.o.o. (€1 capital, personal founder) vs d.o.o. (€2,630 capital, company founder)
   • Engage Croatian corporate lawyer for registration (cost: ~€1,000-€2,000 including court fees)

8. ✅ Croatian Bank Account (If d.o.o. Registered):

   • Open business account with Croatian bank (recommend: Zagrebačka banka or Privredna banka Zagreb — foreigner-friendly)
   • Requires: OIB, d.o.o. registration, founder ID, proof of business activity (Bilko website, contracts)

Medium-Term (Q4 2026-Q1 2027 — Scale-Up Phase)

9. ✅ Hire Croatian Accountant (If d.o.o.):

   • Engage Croatian accounting firm for monthly bookkeeping + annual FINA filing
   • Cost: ~€500-€1,000/month (depending on transaction volume)
   • Recommended: firms with foreign SMB clients (English-speaking)

10. ✅ Permanent Establishment Review:

    • If hiring Croatian employees/contractors → consult Norwegian + Croatian tax advisor on PE risk
    • Document: employee role (sales vs support), contract authority, work location
    • Goal: avoid accidental PE creation (triggers Croatian CIT on attributable profits)

11. ✅ Annual Compliance (If d.o.o.):

    • File annual financial statements with FINA by April 30 each year
    • File Croatian CIT return (if d.o.o. profitable) by April 30
    • Pay Croatian CIT: 10% (if revenue <€1M) or 18% (if >€1M)
    • Transfer profits to Norwegian parent (10% WHT on dividends, creditable in Norway per treaty)

Sources Cited

This research memo is based on the following Croatian and Norwegian legal sources:

Croatian Legal Framework

1. Zakon o trgovačkim društvima (Companies Act), Narodne novine (NN) 111/93, consolidated with amendments through NN 40/19
   URL: https://www.zakon.hr/z/546/Zakon-o-trgova%C4%8Dkim-dru%C5%A1tvima

2. Zakon o porezu na dodanu vrijednost (VAT Act), NN 73/13, consolidated with amendments through NN 138/21
   URL: https://www.zakon.hr/z/392/Zakon-o-porezu-na-dodanu-vrijednost

3. Zakon o porezu na dobit (Corporate Income Tax Act), NN 177/04, consolidated with amendments through NN 138/21
   URL: https://www.zakon.hr/z/85/Zakon-o-porezu-na-dobit

4. Zakon o obrtu (Crafts Act), NN 143/13, consolidated with amendments through NN 127/19
   URL: https://www.zakon.hr/z/418/Zakon-o-obrtu

5. Zakon o fiskalizaciji (Fiscalization Act), NN 115/16
   URL: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_11_115_2516.html

6. Zakon o osobnom identifikacijskom broju (Personal Identification Number Act), NN 60/08
   URL: https://www.zakon.hr/z/320/Zakon-o-osobnom-identifikacijskom-broju

7. Croatian Tax Administration (Porezna uprava) — VAT and fiscalization guidance
   URL: https://porezna-uprava.gov.hr/

8. FINA (Financial Agency) — HR-FISK 2.0 (penaltiesdocumentation
   upURL: tohttps://www.fina.hr/ EURand 500,000)https://hr-fisk.fina.hr/

9. Tax risk:HITRO.HR Double— taxation,Croatian WHT,company PEregistration establishmentportal
   URL: https://hitro.hr/

10. OperationalPravilnik risk:o fiskalizaciji Delays(Fiscalization inRegulation), OIBNN issuance,37/21
    bankURL: accounthttps://narodne-novine.nn.hr/clanci/sluzbeni/2021_04_37_713.html

    opening
11. Partner risk: If partner requires HR entity, fallback to d.o.o. formation (4–8 weeks)

Next

Norway-Croatia Steps

11. Lexicon:Convention between the Kingdom of Norway and the Republic of Croatia for the Avoidance of Double Taxation Deliver(November memo14, to2013, in force December 30, 2014)
Norwegian text: https:/Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/legal/hr-market-entry-options.md/lovdata.no/dokument/TRAK/traktat/2013-11-14-4
    Croatian publication: NN-MU 1/2015

EU/International Framework