Croatian VAT registration

What are the Croatian VAT registration thresholds?

In Croatia, the requirement to register for value‑added tax (VAT, known locally as Porez na dodanu vrijednost, PDV) depends on the nature and location of the taxable supplies rather than a simple global turnover threshold for all businesses.

For resident businesses selling goods and services domestically, VAT registration is required when a business’s taxable turnover in Croatia exceeds approximately €40,000 in a 12‑month period. This is the standard domestic registration threshold under Croatian VAT law.

There is no separate threshold for nonresident businesses making taxable supplies in Croatia — if a foreign business makes taxable supplies in Croatia, it generally must register for VAT from the first taxable supply.

For sales of goods to Croatian consumers from other EU member states, the EU One‑Stop Shop (OSS) threshold of €10,000 for total EU cross‑border sales applies. Exceeding this threshold triggers OSS registration (or local Croatian VAT registration, if preferred).

There are no domestic simplification thresholds for other activities — registration is typically mandatory once the relevant activity is undertaken, regardless of turnover for nonresident or certain cross‑border business models.

Should you register for VAT in Croatia?

Foreign businesses may need to register for VAT in Croatia if they engage in the following activities:

Importing goods into Croatia for sale (imports generally trigger VAT at customs clearance)
Selling goods or services in Croatia directly to Croatian customers (including non‑EU/non‑established sellers making taxable supplies)
Providing electronically supplied services, digital products, or telecommunications services to Croatian consumers where OSS election does not apply or the supplier chooses local registration
Engaging in intra‑EU B2B or B2C supplies depending on OSS use or local Croatian VAT obligations
Holding inventory in Croatia for sale to Croatian or EU customers (e.g., in a warehouse or fulfilment centre)
Operating ecommerce that delivers taxable goods or digital services into Croatia

In addition, registration may be required if the business makes zero‑rated or exempt supplies and also makes standard‑rated supplies and its taxable turnover exceeds the domestic threshold.

What information is required for VAT registration in Croatia?

To register for VAT in Croatia, applicants (resident or nonresident) typically need to provide the following:

Completed VAT registration application submitted to the Croatian Tax Administration (Porezna uprava)
Legal entity details: company name, legal form, place of incorporation, directors/owners and registered address
Bank account and financial contact details (including the contact person for Croatian VAT matters)
Description of business activities and expected Croatian taxable turnover
For non‑EU/non‑established applicants: documentation demonstrating the nature and volume of planned Croatian supplies
Taxable presence details (whether there is any permanent establishment in Croatia)
Power of attorney for a Croatian tax agent or representative (if one is appointed to act on behalf of the nonresident entity — see note below on fiscal representation)

Applications must be filed with the Croatian Tax Administration via its prescribed electronic or written channels, often through an appointed tax agent. VAT registration should be completed before making any taxable supplies in Croatia, or penalties and interest may apply.

Croatian VAT number

Structure: Croatian VAT numbers are generally the company’s OIB (Personal Identification Number) with a PDV suffix (e.g., HR12345678901).
- “HR” prefix is used for VAT Information Exchange System (VIES) verification.
- The format is consistent for both resident and nonresident registrants once their OIB is obtained for VAT purposes.

What happens after registration?

After registering for VAT in Croatia, the business must comply with ongoing VAT obligations, including:

Filing periodic VAT returns (typically monthly) and paying any VAT due
Charging and collecting VAT on taxable supplies at the appropriate Croatian VAT rates
Issuing VAT‑compliant invoices that meet Croatia’s structured e‑invoicing/fiscalisation requirements where applicable
Maintaining VAT records and ledgers in accordance with Croatian law
Using the One‑Stop Shop (OSS) scheme for applicable EU cross‑border supplies of services/goods, if eligible and elected
Paying any VAT due and settling returns by the statutory deadlines set by the Croatian Tax Administration

Failure to comply with Croatian VAT requirements can result in penalties, interest charges, and enforcement action by the Croatian Tax Administration.

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