Croatian agriculture has ~150,000 OPGs (family farms), traditional wineries (Istria, Dalmatia, Slavonia), olives (Dalmatia, Istria), grains (Slavonia), EU CAP subsidies. Specific tax regime: flat-rate VAT for OPGs, IAKS parcel reporting system, EU traceability.
You run an OPG with annual turnover < EUR 300k — flat-rate VAT or standard?
OPG module: up to EUR 300k = flat-rate VAT (5 % on turnover, no input deductions). Above = standard regime. Automatic threshold calculation, alert before crossing.
You applied for CAP subsidies — IAKS system requires parcels.
IAKS module: parcel registry with owner OIB, culture, area (ha). Direct integration with the APPRRR portal for annual filings.
Winery — EU traceability from grape to bottle.
Traceability ledger: each bottle gets a unique code (QR + LOT). Input grape → fermentation → bottling → shipping. Scan QR for full history.
The 4b2b ecosystem combines FINA Mojcert, eRačun, JOPPD, and OIB validation in one platform. Industry configurations activate by NKD code.
