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VAT in Croatia

We offer a comprehensive up to date guide

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!

VAT guide croatia information

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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 

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 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 

 

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

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