see also :
INTRASTAT in Croatia
VAT rates in Croatia

Is fiscal representative compulsory in Croatia ?

Croatia is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.

Croatia yes REQUIRES a tax representative for non EU businesses.

When and how do you have to register for VAT as taxpayer?

Registration in Croatia is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.

A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (Obrazac-PDV / Obrazac U-RA Vat books) provided by in Croatia like other established companies.

This « trigger » is activated when :
– you deliver goods to individual particulars in Croatia and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Croatia to another State, being third country or Member state.

In most cases your VAT number in Croatia will be similar to Prefix HR followed by the 11-digit

personal identification number (OIB), e.g.,

HR12345678910.

What is the threshold for deliveries to particulars individuals in  Croatia ?

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.)

Once registered for VAT with right to deduct, which VAT should your business apply in  Croatia ?

Standard VAT rate in Croatia is 25%, while intermediate rate is  -. On the other hand, reduced rate is 13% and 5%.

Application of Article 37 and 109 to 122 of the VAT Directive in Croatia : exempt

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

What is the scope of a fiscal representative in Croatia?

Fiscal representative should always diagnose your operations in Croatia and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda

What form for VAT returns and when to submit in Croatia ?

Your fiscal representative in Croatia will have to submit periodically on your behalf.
The VAT form you are expected to submit in Croatia : Obrazac-PDV / Obrazac U-RA Vat books
In Croatia, the periodicity of VAT (locally called Porez na dodanu vrijednost (PDV)) is as follows :

Monthly VAT returns in Croatia  are due  20th day of the month following the end of the accounting period, always that Default
Your VAT payment is due :  Same as return.

Semesterly VAT returns in Croatia  are due  20th day of the month following the end of the accounting period. Your VAT payment is due on the same date.

Yearly VAT returns in Croatia  are due  20th day of the month following the end of the accounting period.

What are the E/ICSL a fiscal representative submits in Croatia ?

The ECSL  you are expected to submit in Croatia : Obrazac-ZP (20th day of following month)

Intrastat

Your statistical declarations (Intrastat) in Croatia : 15th day of following month

What are the late registration penalties in Croatia ?

From HRK1,000 to HRK500,000 for late submission of VAT return, late payment of VAT and errors made on VAT returns.

From HRK500 to HRK50,000 on individuals who are responsible for indirect tax within the legal entity.

For late payment of VAT, interest is charged at an annual rate published yearly.

Tax evasion in an amount higher than HRK20,000 (approximately EUR2,600), could lead to imprisonment (six months to five years or ten years if great damage).

 Where to find official information about VAT in Croatia

Croatia transposed the European Directive into national regulation 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).
The Revenue administration responsible for VAT in Croatia is :
Ministry of Finance

(http://www.porezna-uprava.hr).
You can gather more information by contacting the directly :
(+385)1 4809000

VAT and INTRASTAT compliance in Croatia

Request a free estimate

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Hungary (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

Leave a Reply