Croatian VAT rates and VAT compliance

Croatian VAT rates

As an EU member state, Croatia follows EU rules on value‑added tax (VAT) compliance. Croatian VAT (locally porez na dodanu vrijednost, PDV) is administered by the Croatian Tax Administration (Porezna uprava).

The standard VAT rate in Croatia is 25%. Reduced rates and zero‑rating apply to certain goods and services.

Rate	Type	Which goods or services
25%	Standard	Most goods and services
13%	Reduced	Certain foodstuffs, water supply, passenger transport, hotel accommodation, some cultural/entertainment services
5%	Reduced	Certain essential goods (e.g., some medicines, newspapers)
0%	Zero‑rated	Exports of goods outside the EU; intra‑EU supplies of goods to VAT‑registered customers

Businesses registered for VAT in Croatia must apply the correct VAT rate on taxable supplies and remit the tax to the Croatian Tax Administration by submitting periodic VAT returns.

Croatian VAT exemptions

Some supplies are exempt from VAT in Croatia. These include certain financial services, insurance, certain health and welfare services, and education and training services. Exempt supplies do not generate output VAT and generally do not allow recovery of input VAT.

Croatian VAT registration requirements

A VAT number is required for all businesses carrying out taxable activities in Croatia.

Domestic businesses must register when their annual taxable turnover in Croatia exceeds approximately €40,000.

Nonresident (foreign) businesses making taxable supplies in Croatia generally must register for VAT from the first taxable supply — there is no special turnover threshold for nonresidents.

For B2C cross‑border supplies of digital, telecoms, and broadcasting services, the EU One‑Stop Shop (OSS) threshold of €10,000 applies for total EU sales. Above that threshold, Croatian VAT must be charged directly (or the supplier may elect to use the OSS scheme).

Get more information on VAT registration in Croatia.

Croatian VAT returns requirements

VAT‑registered businesses in Croatia must file monthly VAT returns (PDV‑R). The filing frequency is generally monthly; quarterly may be permitted by exception at the discretion of the Tax Administration.

Returns include:

Output VAT on sales
Recoverable input VAT on purchases

In addition to regular filings, businesses may also be required to submit:

Intrastat declarations (for intra‑EU goods trade above thresholds)
EC Sales Lists (EU Sales Lists) for intra‑EU B2B supplies

All returns are submitted electronically through the Croatian Tax Administration’s online portal (e‑Porezna).

Get more information on VAT returns in Croatia.

Storage of goods and consignment arrangements

Foreign businesses storing goods in Croatia must consider VAT registration if those goods are held for sale.

There is no specific call‑off stock scheme unless detailed conditions are met; holding inventory in Croatia for sale typically triggers Croatian VAT registration.
Imports from outside the EU generally trigger VAT registration regardless of arrangement.

Croatian import VAT deferment

Croatia allows eligible importers to defer import VAT under certain arrangements, meaning VAT due at customs can be reported and accounted for in the periodic VAT return rather than paid at the border. To use deferment facilities, a business must be VAT‑registered in Croatia.

Croatian VAT on digital services

Foreign businesses providing digital services (telecoms, broadcasting, electronically supplied services) to Croatian consumers must charge Croatian VAT once the €10,000 EU‑wide B2C threshold is exceeded, unless they elect to use the OSS scheme.

The standard rate (25%) generally applies.
Businesses must register for Croatian VAT (or OSS) depending on the nature of their cross‑border supplies.

Croatian VAT recovery mechanisms

EU businesses can reclaim Croatian VAT using the EU VAT refund procedure via their home tax authority. The deadline is generally 30 September of the following year.

Non‑EU businesses may reclaim Croatian VAT under the non‑EU refund procedure, subject to eligibility and documentary requirements, typically with a 30 June deadline of the year following the expense.

Some non‑established businesses conducting only reverse‑charge activities may qualify for simplified refund or recovery procedures.

Croatia export VAT relief (zero rating)

Exports of goods and certain international services are zero‑rated under PDV law, meaning no VAT is charged on outbound goods and qualifying services supplied to non‑EU customers.

Croatian Intrastat

Intrastat declarations monitor intra‑EU trade in goods. Croatian VAT‑registered businesses must submit Intrastat filings if they exceed annual thresholds set by the Croatian Tax Administration. These thresholds and reporting frequencies are updated periodically; when exceeded, reporting is typically monthly.

Filings include commodity codes, values, and partner state details, and are submitted via the e‑Porezna portal.

EC Sales Lists in Croatia

Croatia requires EC Sales Lists (EU Sales Lists) for supplies of goods and certain services to VAT‑registered customers in other EU states. Even if no sales occurred, nil filings may still be required.

Details typically include:

Customer VAT identification numbers
Total value of goods or services supplied
Type of transaction

These lists must be filed electronically through the Croatian Tax Administration’s portal.

VAT invoice and time-of-supply compliance

Businesses must issue VAT‑compliant invoices that include:

Supplier and customer details
VAT number
Description of goods/services
VAT rate(s) and amount

Time-of-supply rules:

Goods: Tax point arises when goods are delivered or the invoice is issued (whichever comes first).
Services: Tax point is the earlier of invoice issuance or completion of the service.
Imports: VAT is due at the time of customs clearance unless covered by an approved deferment arrangement.

Businesses must retain VAT records for 10 years. VAT returns and payments are generally due by the 15th day of the month following the reporting period.

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