VAT in Croatia
The Value Added Tax (VAT) in Croatia is imposed in accordance with the VAT Act, Decision CCRC 99/13, Official Gazette No. 73/13, as amended, and the VAT Regulations, as set out in Official Gazette No. 79/13, as amended. These regulations have been effective since 2013.
In line with other EU member states, Croatia has harmonized its VAT legislation to comply with the EU VAT system. VAT in the EU is based on two key principles: VAT is a consumption tax that applies generally, and VAT aims to maintain fiscal neutrality.
Selling in Croatia?
Croatia – Scope of Taxation
In Croatia, as per Article 4 of the VAT Act, VAT is usually levied on the provision of goods and services within the country for payment by a taxable person as part of their business activity. Additionally, VAT is applicable on the import of goods into Croatia and on the intra-Community acquisition of goods.
Croatian VAT is levied on all supplies of products and services made during the business and imports and intra-Community acquisitions.
VAT is charged on the following types of transactions:
- A taxable person’s provision of goods or services in Croatia, including intangible properties and some immovable properties (which are subject to a reduced VAT rate).
- A taxable person’s intra-Community procurement of goods from another EU Member State.
- Reverse-charge supplies, which include both services and goods that require installation.
- A taxable person’s self-supply of goods and services.
- The importation of items from outside the EU, regardless of the importer’s status.
Croatia – General VAT information
| Tax authority | Ministry of Finance Tax Administration
|
| VAT in local language | Porez na dodanu vrijednost (PDV) |
| Currency | € Euro – replaced Kuna HRK January 2023 |
| VAT number format | HR + 11 characters |
| HR12345678901 | |
| VAT rates
|
Standard 25%; Reduced 13% and 5%; |
| Zero-rated (0%) and exempt | |
|
Thresholds |
|
| Registration | |
| Established | HRK 300 , 000 |
| Non-established | None |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| VAT Group | Not Allowed |
| Voluntary Registration | Available- for resident businesses only |
| Intra-EU Dispatches | HRK 2, 600, 000 |
| Intra-EU Arrivals | HRK 1, 500, 000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines | |
| VAT Returns | 20th day of the month following the end of the period |
| Frequency | Monthly |
| European Sales Listing | 20th day of the month following the end of the period |
| Intrastat | Between the 1st and the 15th day of the following month for which the Intrastat form is completed |
| Electronic Invoicing | Electronic invoicing is not mandatory in Croatia, except for business-to-government (B2G) transactions where it is mandatory. |
Last Updated: 29/12/2023
Disclaimer
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