VAT RATES – Croatia

see also :
– VAT compliance in Croatia
– Intrastat compliance in Croatia

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – standard rate : 25.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 25.00 %
Agricultural inputs
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Seedlings, seeds, fertilisers, pesticides and other agrochemical products.
Cut flowers and plants for decorative use
• VAT – standard rate : 25.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – reduced rate : 13.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• VAT – reduced rate : 13.00 % Edible oils and fats of vegetable or animal origin, baby food and processed cereal-based food for infants and young children and food for animals other than pet food, live animals, fresh or chilled meat and edible offal, fresh or chilled fish, molluscs or other aquatic invertebrates, fresh or chilled crustaceans, fresh and dried fruit and nuts, fresh or chilled vegetables, roots and tubers, including dried leguminous vegetables, fresh poultry eggs in shell.
“
• VAT – reduced rate : 5.00 % All types of bread and all types of milk (cow, sheep, goat) placed on the market under the same name in the liquid state, fresh, pasteurised, homogenised, condensed (other than sour milk, yoghurt, kefir, chocolate milk and other milk products), substitute for mother’s milk.
”
• VAT – standard rate : 25.00 % White sugar from cane or beet in crystalline form.
Cut flowers and plants for food production
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 25.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 25.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 25.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 25.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 25.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 25.00 %
Footwear – Children
• VAT – standard rate : 25.00 %
Footwear – Adult
• VAT – standard rate : 25.00 %
Furs
• VAT – standard rate : 25.00 %
children nappies
• VAT – standard rate : 25.00 %
“
clothing – Adults ”
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 25.00 %
Petroleum products – Heating oil
• VAT – standard rate : 25.00 %
Petroleum products – LPG
• VAT – standard rate : 25.00 %
Petroleum products – Lubricants
• VAT – standard rate : 25.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 5.00 % Medicines which have the approval of the competent authority for medicines and medicinal products.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 25.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 25.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 25.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 25.00 %
Energy products – Electricity
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Delivery of electricity towards other supplier or end-user, including fees related to the delivery.
Energy products – Firewood
• VAT – standard rate : 25.00 %
Energy products – Natural gas
• VAT – standard rate : 25.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 25.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 13.00 % Supply of water (in terms of public supply and public drainage under special regulation) other than bottled or packaged water
• VAT – standard rate : 25.00 % Marketed water in bottles or any other packaging.
Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Public service of collecting mixed communal waste, biodegradable communal waste and separate waste collection according to a special regulation.
Treatment of waste and waste water
• VAT – standard rate : 25.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 25.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – standard rate : 25.00 %
Domestic transport of passengers – by inland waterway
• VAT – exempted : %
Domestic transport of passengers – by rail
• VAT – standard rate : 25.00 %
Domestic transport of passengers – by road
• VAT – standard rate : 25.00 %
Domestic transport of passengers – by sea
• VAT – standard rate : 25.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – exempted : %
International transport of passengers – by rail
• VAT – standard rate : 25.00 %
International transport of passengers – by road
• VAT – standard rate : 25.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – standard rate : 25.00 %
Bars and cafés
• VAT – standard rate : 25.00 %
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 25.00 %
Take Away
• VAT – standard rate : 25.00 %
Hotel accommodation (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Accommodation services or accommodation with breakfast, half board or full board in hotels and similar facilities, including holiday accommodation, rental of premises in recreation camps or in places designated for camping and accommodation in nautical tourism facilities on water.
Bars and cafés – night clubs
• VAT – standard rate : 25.00 %
Consumption on board ships, aircraft or trains – services
• VAT – standard rate : 25.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 25.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Newspapers issued periodically by publishers having a status of media or by publishers for which there is no obligation to adopt the status of media under a special regulation, excluding newspapers that, in their entirety or mainly, (a) contain advertisements or serve for advertising purposes or (b) contain video recording or music content.
• VAT – reduced rate : 5.00 % Daily printed newspapers issued by publishers having a status of media, excluding newspapers that, in their entirety or mainly, contain advertisements or serve for advertising purposes.
Periodicals (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Periodicals issued periodically by publishers having a status of media or by publishers for which there is no obligation to adopt the status of media under a special regulation, excluding periodicals that, in their entirety or mainly, (a) contain advertisements or serve for advertising purposes or (b) contain video recording or music content.
• VAT – reduced rate : 5.00 % Scientific periodicals
Phone/ fax/ telex/etc.
• VAT – standard rate : 25.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – standard rate : 25.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – standard rate : 25.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 25.00 %
Construction work on new buildings
• VAT – standard rate : 25.00 %
Supplies of new buildings
• VAT – standard rate : 25.00 %
• VAT – standard rate : 25.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – standard rate : 25.00 %

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
• VAT – standard rate : 25.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – standard rate : 25.00 %
Medical equipment for disabled persons (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 5.00 % Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, as prescribed by the Ordinance on orthopedic and other aids of the Croatian Health Insurance Institute.
Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 25.00 %
Social housing (as listed in annex III)
• VAT – standard rate : 25.00 %
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Supplies of urns and coffins.
Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 25.00 %
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 25.00 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – exempted : %
E-books
• VAT – reduced rate : 5.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – standard rate : 25.00 %
Jewels
• VAT – standard rate : 25.00 %
Books on other physical means of support (as listed in annex III)
• VAT – reduced rate : 5.00 %
Books (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 5.00 % Books of professional, scientific, artistic, cultural or educational content, textbooks for education, for primary, secondary and tertiary education, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content.
Taxation of works of art, collector’s items and antiques
• VAT – margin scheme : %
• VAT – standard rate : 25.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 25.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature
• VAT – standard rate : 25.00 %
• VAT – exempted : % Activities, other than those of a commercial nature, carried out by public radio and television bodies.
Writers, composers etc. (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Services and related copyright of writers, composers and performing artists who are members of relevant organisations for collective exercising of rights and supply those services under special regulations in the field of copyright and related rights with prior authorisation of the government authority competent for intellectual property.
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – reduced rate : 13.00 % Tickets for concerts
• VAT – reduced rate : 5.00 % Applies only to cinemas (film shows)
Admission to sporting events (as listed in annex III)
• VAT – standard rate : 25.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 25.00 %
• VAT – exempted : % Supply of certain services closely linked to sport or physical education by non-profit-making legal persons to persons doing sports or taking part in physical education.
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 25.00 %
TV licence (as listed in annex III)
• VAT – exempted : %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 25.00 %
Services supplied by lawyers
• VAT – standard rate : 25.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 25.00 %

Detailed VAT rates – sell goods or services in Austria
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Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
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Detailed VAT rates – sell goods or services in Croatia
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