Free economic zones

Free economic zones on the territory of the Republic of Croatia are established on the basis of concessions issued by the Government of the Republic of Croatia in accordance with the provisions of the current legislation of Croatia.

Free economic zones are part of the territory of the state, which are marked and marked in a special way, and in which economic activity is carried out on special conditions. Such zones may consist of separate parts.

Goods can be delivered to free economic zones and used for the production, processing, storage of goods, for wholesale trade, strategic business support, creation of centers for technological development and innovation, as well as for the provision of non-banking services. Retail trade activities within the FEZ are not allowed.

Free zones are managed by the concessionaires in accordance with the constituent act, which is concluded with the latter. Users of the free economic zone, along with the founder of the zone, can be legal entities – residents of Croatia, as well as other countries, as well as individuals. FEZ users conclude an agreement with the founder of the zone, on the basis of which they can carry out economic activities in the zone. If the company conducts only part of its activities in the SEZ, such activities should be recorded separately.

Value added tax for goods that are moved to the FEZ is payable only when the goods leave the FEZ and when their final destination is the EU market, including the Croatian domestic market. If third countries are the bridge for the supply of goods from the FEZ, such goods are exempt from VAT.

By the end of 2019, the following free zones were operating in Croatia:

1. Free zone Krapino-Zagorye

2. Podunava Free Zone Vukovar

3. Free zone Kukulyanovo

4. Free zone Luka Rijeka – Shkrlevo

5. Osijek Free Zone

6. Split-Dalmatia Free Zone

7. Free Zone Zagreb

8. Free port area Ploce

9. Pula Port Free Zone

10. Free zone of the port of Rijeka

11. Free Territory of Split Bay

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