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This guide provides an overview of VAT (Value Added Tax) in Croatia, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Croatia or with Croatian customers.
Croatia’s VAT system is governed by the Croatian VAT Act, which aligns with the EU VAT Directive. VAT applies to most goods and services within Croatia, as well as on imports.
Euro (€)
HR followed by 11 digits (e.g., HR12345678901)
Yes, required for non-EU businesses conducting VAT-related activities in Croatia.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
|---|---|---|
| 25% | Standard Rate | Applies to most goods and services |
| 13% | Reduced Rate | Applies to certain hospitality services, newspapers, and certain food products |
| 5% | Reduced Rate | Applies to books, certain medicines, and some food items |
| Business Type | VAT Registration Threshold |
|---|---|
| Resident Businesses | EUR 39,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Croatia |
| Frequency | Filing Deadline | Payment Deadline |
|---|---|---|
| Monthly | 20th day of the following month | 20th day of the following month |
| Quarterly | 20th day of the month following the quarter | 20th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 25% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Croatia applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for B2G (business-to-government) transactions in Croatia, and invoices must comply with EU e-invoicing standards.
Croatia requires digital reporting of VAT-related transactions through an electronic system managed by the Croatian Tax Administration.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Croatian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
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