VAT in Croatia
VAT is a tax that is levied on the majority of business-to-business and business-to-consumer transactions in all of the European Union’s member states and an increasing number of other countries.
In terms of legislation, Croatian VAT is governed by the Value Added Tax Act, Decision CCRC 99/13, and the Value Added Tax Regulation, Official Gazette No. 79/13.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Croatia is conveniently located right here!
Selling in Croatia?
Croatia – Scope of Taxation
VAT typically applies to the delivery of goods and services in Croatia for consideration by a taxable person, undertaken in the course of the taxable person’s commercial activity, according to Article 4 of the Croatian VAT Act. VAT applies to intra-Community acquisition as well as products imported into Croatia.
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.
Taxable persons include:
A “taxable person,” according to Article 6 of the Croatian VAT Act, is any legal or natural person who, independently, engages in any economic activity, regardless of the purpose or effects of that activity.
- Natural and juridical persons that carry out economic activity
- Non-commercial entities such as public bodies carrying out an economic activity of commercial value
Croatia – General VAT information
| National Legislation | Croatian Tax Administration (Porezna Uprava) |
| VAT in local language | Porezna dodanu vrijednost (PDV) |
| VAT number format | HR+11 characters |
| HR12345678910 | |
| VAT rates
|
Standard 25%, 13% & 5%; Reduced Rates |
| Zero-rated (0%) and exempt | |
| Frequency | Monthly, quarterly, and annual returns |
| Thresholds
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|
| Registration | |
| Established | HRK 300.000 |
| Non-established | None |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| Intra-Community supplies | 1,300,000 HRK (Intrastat) |
| Intra-EU Arrivals | 2,500,000 HRK |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines
|
|
| VAT Return | 20th day of the month following the end of the period |
| 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 |
| Annual Return | end of February following the previous calendar year |
Last Updated: 24/05/2022
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax