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.
|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|
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 current VAT rates in Croatia are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Croatia:
In Croatia just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
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.
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:
In addition to VAT returns, companies may be required to provide the Croatian authorities with Intrastat & EC Sales List returns:
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:
*This information is subject to change without notice.
Do you need a VAT number and a fiscal representative? in Croatia.
Find out with just a few clicks.
Are you growing your business
and looking to ensure
your VAT compliance in Croatiaquickly and easily?