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VAT in Croatia

VAT Guide for EU countries within Europe

VAT in Croatia

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.

Here you can find the specifics of VAT regulations in Croatia, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.

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% (24 % à compter du 01.01.2020)
Reduced VAT rate (1) 13 %
Reduced VAT rate (2) 5 %
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate no

Thresholds triggering VAT reporting obligations in Croatia

Intrastat threshold at introduction 2 200 000 HRK (+/- 286 000 EUR)
Intrastat threshold on dispatch 1 300 000 HRK (+/- 169 000 EUR)
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 declaration Monthly depending on threshold
EC Sales List (ESL) declaration 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 Penalty of up to HRK 1,000 (approx. EUR 135) to HRK 500,000 (approx. EUR 6,670) per return.
Late payment of VAT Interest on arrears equivalent to 7.88% per annum.
Failure to report ESL/DEB Penalty of up to HRK 1,000 (approx. EUR 135) to HRK 500,000 (approx. EUR 6,670) per return.

Useful links on VAT in Croatia

Tax Authorities 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
The Former Republic of Yugoslavia, independent since 1991, Croatia has been a member of the European Union since 1st July 2013.

Croatia’s economy is mainly based on services and light industry. External trade is highly unbalanced, but tourism revenues partly offset the trade deficit.

VAT was introduced in Croatia in 1998. The regulations in Croatia are defined by the VAT Code (Value Added Tax Act) and by European directives.

Taxable persons from EU Member States who supply goods and/or services in the territory of the Republic of Croatia are required to register for VAT in Croatia. If necessary, they will be advised to seek the assistance of a tax representative for all the obligations to file returns arising from this registration.

The current VAT rates in Croatia are as follows:

  • Standard VAT rate: 25% (24 % à compter du 01.01.2020)
  • Reduced VAT rate (1): 13 %
  • Reduced VAT rate (2): 5 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

Certain transactions in Europe may require registering for VAT and filingVAT returns in Croatia:

To check if your activities involve VAT obligations in Croatia, use our VAT simulator or contact us.

When do e-traders need to register for VAT in Croatia?

In Croatia just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Croatia via the One Stop Shop,
  • or when they hold a stock of goods in Croatia and must report the stock supply transactions.

What are the VAT obligations for e-traders in Croatia ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Croatia: standard rate (25% (24 % à compter du 01.01.2020)), reduced rates 1 and 2 (13 % and 5 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Croatia.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Croatia?

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. To check if your activities require VAT identification in Croatia, use our VAT simulator or contact us.

VAT Croatian is named Porez na dodanu vrijednost (PDV)and the VAT numbers in Croatia have the following structure: HR99999999999.

How do I get a VAT number in Croatia?

The administrations in charge of in Croatia VAT are the following: Tax authorities, Ministry of Finance.

Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Croatiayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

Companies with a VAT number in Croatia must complete and submit VAT returns in Croatia detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:

  • Penalties for failure to file a VAT return in Croatia: Penalty of up to HRK 1,000 (approx. EUR 135) to HRK 500,000 (approx. EUR 6,670) per return.
  • Penalties for late payment of VAT in Croatia: Interest on arrears equivalent to 7.88% per annum.

In addition to VAT returns, companies may be required to provide the Croatian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Croatian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introductio n in Croatia (2 200 000 HRK (+/- 286 000 EUR) HT/an)
    – Intrastat threshold on dispatch in Croatia (1 300 000 HRK (+/- 169 000 EUR) HT/an).
    Failure to comply with the deadlines imposed by the Croatian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Croatia are for tax purposes.
    Failure to comply with the deadlines imposed by the Croatian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

In principle, a non-resident company in Croatia can recover all or part of the VAT incurred on its expenses.

There are three different scenarios:

  • The company, whether it is established within the European Union or not, is already registered for VAT in Croatia, or is obliged to register for VAT in Croatia. In this case, it must apply for a VAT refund via the periodic VAT return filed in Croatia, according to a periodicity:Monthly depending on threshold, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Croatia and is not required to do so. In this case, a VAT refund should be requested via the tax authorities’ electronic portal in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Croatia. In this case, they must use the services of a fiscal representative to carry out what is required by the Croatian authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

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