Croatia European Sales List
In accordance with the 2010 VAT Package, if a Croatian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then reporting of each transaction must be submitted. This submission takes the form of an EC Sales List or “recapitulative statement”.
In Croatia businesses are also required to submit details of their purchases from other member states. This is known as an EC Purchase List (EPL). These two lists allow the Croatian tax authorities to verify that VAT on cross-border transactions is being dealt with correctly.
ESLs may be submitted in paper form using form ZP. EPLs are submitted using form PDV-S.
When should Croatian ESLs and EPLs be filed?
Transactions are filed in Croatia on a monthly basis. The deadline for submitting the ESL and EPL is the 20th day of the month following the month when the taxable supply took place. This is the same date that the VAT return is due.
A penalty of up to HRK500,000 may be applied for a late ESL or EPL submission. The same penalties apply for incorrect information or omissions.
Need help with your Croatian VAT compliance?
Researching Croatian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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Croatia is to reduce its Value Added Tax rate on the hospitality sector from 25% to 13%. This will cover café, restaurant and hotel services, excluding alcohol. Hotel accommodation is already at the 13% reduced rate in Croatia...
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