VAT in Croatia

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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.

VAT guide croatia information

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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.

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 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
VAT rates


Standard 25%; Reduced 13% and 5%;
Zero-rated (0%) and exempt


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


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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