Croatia VAT returns
Regular Croatian VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in Croatia, and to report any VAT due/refund from the tax payer.
How often are Croatian VAT returns required?
Non-resident companies are required to file monthly VAT returns regardless of the level of turnover. The tax authorities no longer expect a Croatian annual VAT return.
What Croatian VAT can be deducted?
Companies registered in Croatia, and charging Croatian VAT, may offset the VAT charged on sales (output VAT) against the VAT paid on Croatian supplies (input VAT). This includes VAT charged on the import of goods. Examples of VAT deductions include:
- Purchase and lease of vehicles and other means of personal transport except when used for business purposes such as training, rental, transport of passengers and goods.
- Purchase of goods and services for business partners e.g. accommodation, gifts, sport, entertainment
What are the deadlines for filing Croatian VAT returns?
Croatian VAT filings for non-residents are due monthly on the 20th of the month following the tax period end. Any Croatian VAT due must be paid before the last day of the month following the end of the tax period.
|Type of return||Frequency||Filing deadline||Document||Format|
|VAT return||Monthly||20th day of the month after the end of the taxation period||Obrazac-PDV|
|VAT return||Quarterly||20th day of the month after the end of the taxation period||Obrazac-PDV||XML|
|EC listing||Monthly||20th day of the month after the end of the taxation period||Obrazac-ZP|
|Intrastat||Monthly||Between the 1st and the 15th day of the following month for which the Intrastat form is completed||Intrastat Declaration||XML|
|VAT Books||Monthly||20th day of the month after the end of the taxation period||Obrazac U-RA|
|VAT Books||Quarterly||20th day of the month after the end of the taxation period||Obrazac U-RA||XML|
Where are Croatian VAT returns filed?
Electronic filing of VAT returns and payment has been mandatory in Croatia since 2013. The relevant forms can be obtained and submitted via the Croatian Tax Administration website.
Croatian VAT penalties
There may be penalties for late Croatian returns and VAT payments. These range from HRK2000 to HRK500,000 Interest is charged on outstanding balances at a rate of 12% per annum.
How are Croatian VAT credits recovered?
If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a Croatian VAT credit arises. This is generally rolled over to the following month for offset against any output VAT due. It is possible to apply for a Croatian VAT credit which will be refunded within 30 days of the date of submission.
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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