Absorption capacities in the context of EU funds mean the extent to which an individual Member State is able to use (absorb) the funds allocated to it from ESI funds in the most efficient way. The topic of this paper is precisely the administrative ability of the absorption capacity in withdrawing resources from EU funds. The paper starts from the thesis that administrative capacities are determined by a number of institutional and formal factors, which strongly influence the effectiveness in achieving the goals related to project proposals that seek to withdraw funds from EU funds. This was further emphasized by a comparison with the Member States with which Croatia has the most similarities (Bulgaria, Romania, the Czech Republic, Hungary, Poland, Slovakia, and Slovenia), which also faced a number of challenges when joining the EU, but also caught up very quickly with the rest of Europe. From the pre-accession funds until the programming period 2014-2020, Croatia has had problems in terms of administrative absorption capacity. However, the problem of absorption came to the fore because by entering the European Union on 1 July 2013, it simultaneously implemented the IPA transitional instrument, withdrew the first funds from the 2007-2013 programming period, and at the same time preparing for the 2014-2020 programming period. In addition, we cannot ignore the historical and political context of gaining Croatian independence, which resulted in the creation of institutional structures and interest arrangements that have remained constant for 27 years. Add to this the complex administrative processes carried out in allocating and controlling the spending of EU funds, and it is clear that Croatia is at the bottom of the scale in terms of withdrawals.