The information contained in this section has been provided by the national authority in June 2019. We invite you to contact your national contact point to check whether this information is the latest version available.
National Contact Point
SHORT DESCRIPTION OF THE NATIONAL FLC SYSTEM
Croatia has opted for a centralised first level control system. Since January 2019, the Ministry for Regional Development and EU Funds of the Republic of Croatia, as the Control body, is responsible for the FLC control system of all ETC programmes where Croatia is participating. The control tasks are carried by the First level controllers, permanently employed staff contracted by the Ministry.
FLC costs will be born by the partners. The Ministry of Regional Development and EU Funds of the Republic of Croatia is charging the FLC control to project partners on every declaration on validation of expenditure (DoVE) with 3.850,00 HRK and for every on-the-spot check (OTSC) with 2.150,00 HRK.
These expenditures can be reported as project costs.
On-the-spot verifications conducted by FLCS
On-the-spot checks are mandatory in Croatia according to 1303/13 ar. 125/6.
According to this regulation, on-the-spot checks are performed on a sample basis by using FLC MOP Annex 6BB Risk assessment for OTSC checks.
Annex 6BB is available on demand.
Daily allowances concerning travel and accommodation costs are applicable in Croatia.
National rules applicable: N.N. 10/17, Pravilnik o porezu na dohodak /Subregulation on income tax
All public procurement rules valid in EU are also applicable for Croatia. Rules apply for bodies governed by public law, as tenderers and candidates, and private partners as candidates.
For private partners (non-public procurement bidders), guidelines have been developed to help them in the procurement procedures as they are not obliged to follow the public procurement regulations (to be requested by e-mail to the FLC).
A natural person who, as a member of a management company or executive director or a natural person who is in another capacity under a special law, individually or jointly and in bulk, authorized to carry out the affairs of an employer, may, as a worker in a work relationship, carry out certain tasks for the employer.
Points of attention
Law on VAT, article 61 (Zakon o porezu na dodanu vrijednost - N.N. 73/13 and its amendments N.N. 115/16, 106/18).
KEY NATIONAL DOCUMENTS
Smjernice o prihvatljivosti troškova za hrvatske projektne partnere / Guidelines on eligibility of expenditures for Croatian project partners together with attachments, version 3. - Annexes
Smjernice o javnoj nabavi / Guidelines for public procurement, version 1.
Pravilnik o porezu na dohodak / Subregulation on income tax
Zakon o porezu na dodanu vrijednost / Law on VAT and its amendments
Zakon o javnoj nabavi / Public procurement Act
Zakon o radu / Labour law