Whether you’re a European or non-European company, establishing certain activities in Croatia may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Croatia.
If you deal with companies in Croatia, you may be able to claim a Croatian VAT refund.
In this VAT guide, we have brought together the specific features of the Croatian regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 2013 |
| ISO code | HR |
| VAT introduced in Croatia | 1998 |
| VAT name in Croatia | Porez na dodanu vrijednost (PDV) |
| VAT ID format in Croatia | HR99999999999 |
| Territories with special status in Croatia | n/a |
VAT rates in Croatia |
|
| Standard VAT rate | 25% |
| Reduced VAT rate (1) | 13 % |
| Reduced VAT rate (2) | 5 % |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Croatia |
|
|---|---|
| Intrastat threshold at introduction | 450 000 € |
| Intrastat threshold on dispatch | 300 000 € |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Croatia |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly, quarterly depending on threshold/conditions |
| VAT returns | monthly depending on threshold, quarterly depending on threshold/for certain services |
|---|---|
| Reporting currency | HRK |
VAT-related penalties in Croatia |
|
| Failure to file a VAT return | A fine between 2,000 and 500,000 HRK (approximately 264 to 66,149 euros) for not filing the declaration or for not declaring all the required information. |
| Late payment of VAT | Fine of varying amounts between HRK 2,000 and HRK 500,000 (approximately 264 euros to 66,149 euros) for non-payment of VAT, or late payment. Interest on arrears of 5.75% per year may be charged. |
| Failure to report ESL/DEB | A fine of HRK 2,000 (EUR 265) to HRK 500,000 (EUR 66,341) for not filing the ESL declaration, or for not declaring all the required information. |
Useful links on VAT in Croatia |
|
| Tax Administration in Croatia | Tax authorities |
| Ministry of Finance in Croatia | Ministry of Finance |
| Check a VAT number in Croatia | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in Croatia? Contact us now.
A foreign company carrying out transactions in Croatia subject to Croatian VAT, may be required to appoint a tax representative. Established in Croatia, the fiscal representative will fulfill the company’s VAT obligations to the Croatian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Croatia.
Intra-Community and Croatian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Croatia, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Croatia? Contact us now.
The VAT rates currently in force in Croatia are as follows:
Need a tax representative in Croatia? Contact us now.
Do you need a VAT fiscal representative in Croatia? Certain operations may require VAT registration and the filing of VAT returns in Croatia:
To check whether your activities give rise to VAT obligations in Croatia, use our VAT simulator .
Need a VAT tax representative in Croatia? Contact us now.
In Croatia , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Croatia? Contact us now.
You may need a VAT number in Croatia to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Croatian VAT is named Porez na dodanu vrijednost (PDV)and the VAT numbers in Croatia have the following structure: HR99999999999.
The administrations in charge of VAT in Croatia are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Croatia, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Croatia, use our VAT simulator or contact us.
Companies with a VAT number in Croatiamust complete and file dVAT decl arations in Croatia detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly depending on threshold, quarterly depending on threshold/for certain services.
Failure to comply with the deadlines imposed by the Croatian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Croatia:
Need VAT assistance in Croatia? Contact us now.
In addition to VAT returns, companies may be required to provide the Croatian authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Croatia can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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