see also :
– VAT compliance in Croatia
– Intrastat compliance in Croatia
Contents
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- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – reduced rate : 13.00 % Seedlings, seeds, fertilisers, pesticides and other agrochemical products.
- VAT – standard rate : 25.00 %
- VAT – reduced rate : 13.00 %
- 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.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 % “
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – reduced rate : 5.00 % Medicines which have the approval of the competent authority for medicines and medicinal products.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- 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.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- 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.
- 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.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – exempted : %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – exempted : %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- 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.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- 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.
- 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
- VAT – standard rate : 25.00 %
- VAT – exempted : %
- VAT – standard rate : 25.00 %
- VAT – exempted : %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- 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.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – reduced rate : 13.00 % Supplies of urns and coffins.
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – exempted : %
- VAT – reduced rate : 5.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – reduced rate : 5.00 %
- 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.
- VAT – margin scheme : %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- 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.
- 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.
- VAT – standard rate : 25.00 %
- VAT – reduced rate : 13.00 % Tickets for concerts
- VAT – reduced rate : 5.00 % Applies only to cinemas (film shows)
- VAT – standard rate : 25.00 %
- 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.
- VAT – margin scheme : %
- VAT – standard rate : 25.00 %
- VAT – exempted : %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
- VAT – standard rate : 25.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- 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)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
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)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- 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)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- 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)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom