see also :
INTRASTAT in Croatia
VAT rates in Croatia

GENERIC INFORMATION

Croatia is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3202/1577833200

VAT local name :
Porez na dodanu vrijednost (PDV)

VAT number format in Croatia :
Prefix HR followed by the 11-digit
personal identification number (OIB), e.g.,
HR12345678910

Date of introduction of VAT in Croatia :
1 January 1998

Local transposition of EU Directive :
Value Added Tax Act (Zakon o porezu na dodanu vrijednost) – Official Gazette of the Republic of Croatia No.: 73/13, 99/13, 148/13, 153/13, 143/14, 115/16 and 106/18)

Competent authority :
Ministry of Finance
(http://www.porezna-uprava.hr)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
(+385)1 4809000

HOW VAT IS APPLIED IN Croatia

VAT rates :

  • standard : 25%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    13% and 5%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt

Please note that we have a detailed application of VAT rates per goods and services in Croatia :
See our section https://becompliant.tax/vat-rates-croatia

INTRASTAT and EUROPEAN SALES LIST IN Croatia

Form and submission of ECSL in Croatia :
Obrazac-ZP (20th day of following month)
Form and submission of Intrastat in Croatia :
15th day of following month

VAT COMPLIANCE IN Croatia

Form name(s) : Obrazac-PDV / Obrazac U-RA Vat books

Monthly VAT returns :

Conditions to submit monthly returns in Croatia :
Default
Due date of monthly returns in Croatia :
20th day of the month following the end of the accounting period
When to pay VAT under monthly return scheme in Croatia :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
270,000 HRK     
77,000 HRK  (acq. exempted pers.)

VAT and INTRASTAT compliance in Croatia

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