Croatia VAT registration

What are the Croatian VAT registration thresholds

For foreign businesses trading in Croatia that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT-registered companies selling goods over the internet to consumers in Croatia (distance selling), the VAT registration threshold is HRK 270,000 which is approximately EUR36,000 per annum.

Is a Croatian fiscal representative or agent required?

In accordance with the EU VAT Directives, a local Croatian fiscal representative or agent is not required by a company resident in another EU member state. EU residents may register directly with the Croatian Tax Administration. However, a fiscal representative, who is jointly liable for the Croatian VAT, is required for non-EU companies. There is a special scheme for non-EU companies providing electronically supplied services which allows them, under certain circumstances, to register directly with the Croatian VAT authorities.

What information is required to get a Croatian VAT number and registration?

The Croatian tax office will require the following forms to be completed:

  • OIB – form for obtaining a personal identification number
  • P-PDV

These must be submitted with the following documentation:

  • VAT certificate to prove the business is registered for VAT elsewhere in the EU (not more than 3 months old, translated into Croatian and in original form), if appropriate.
  • Articles of Association.
  • An extract from the company’s national trade register (not more than 6 months old, in original form and translated into Croatian)
  • A letter on headed notepaper from the company explaining the reasons for registration

Where are Croatian VAT registrations submitted?

Foreign companies registering for a Croatian VAT number must send their application by post to the appropriate regional office. For example in Zagreb it should be sent to:
Ministry of Finance
Tax administration
Regional office Zagreb
Avenija Dubrovnic 32
Department for VAT refund to foreign taxable persons
10000 Zagreb

This must be done at least 8 days before the start of trading.

What is the format of a Croatian VAT number?

A unique Croatian VAT number is allocated to the company within 8 days of the registration submission. All EU member states have a fixed format for their VAT numbers. In Croatia the number starts with the prefix HR followed by 11 digits.

Croatian Number Format

Country Code HR
Format 12345678901
Characters 11 characters

What next?

Once a business has its VAT number, it is free to commence trading, and charging Croatian VAT. It must comply with the Croatian VAT compliance rules, and file regular returns (see Croatian VAT Returns briefing).

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.