In Croatia, businesses face unpredictability and heavy bureaucracy. Two urgent issues are highlighted:

1. Binding rulings – The lack of consistent tax interpretations creates uncertainty and costs. A central authority issuing binding rulings would align practice with international standards and encourage investment.
2. VAT refunds – Although law requires refunds within 30 days, in practice delays often exceed a year. This harms small businesses, start-ups, exporters, and companies making major investments, creating cash flow crises and discouraging growth.

Reforms in these areas would improve predictability, support business, and attract investment.