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VAT exemptions are applied in Croatia to the following:

1. Ìý

   (a)ÌýÌýÌýÌý Universal postal services and related supplies of accompanying goods other than passenger transport and telecommunication services.

2. Ìý

   (b)ÌýÌýÌýÌý Hospital and medical care and closely related activities performed by bodies governed by public law and, under conditions which are socially similar to the conditions applied to bodies governed by public law, hospitals, medical centres or medical diagnostics centres and other similar acknowledged institutions.

3. Ìý

   (c)ÌýÌýÌýÌý The provision of medical care as part of the medical and auxiliary medical professions.

4. Ìý

   (d)ÌýÌýÌýÌý The supply of human organs, blood or mother's milk.

5. Ìý

   (e)ÌýÌýÌýÌý Services provided by dental technicians and the supply of dental/prosthetic substitutes supplied by dental technicians and dentists.

6. Ìý

   (f)ÌýÌýÌýÌý Services supplied for members by associations which perform VAT-exempt activities or for which they are not a taxable person, if those services are directly aimed at performing their activity, under the condition that those associations require their members to compensate only for their part of the total costs for the service supplied