2024 Guide – VAT in Croatia

Appoint a fiscal representative in Croatiaand make sure to be 100% VAT compliant

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.

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.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

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”.

Why entrust your VAT obligations in Croatia to a tax representative?

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.

For VAT compliance in Croatia, choose EASYTAX

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 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 VAT rates currently in force in Croatia are as follows:

  • 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

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.

When do e-sellers need to register for a VAT number in Croatia?

In Croatia , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in Croatia: standard rate (25%), 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.

Find out more:

Need a VAT tax representative in Croatia? Contact us now.

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.

Croatian VAT 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 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:

  • Penalties for failure to file a VAT return in Croatia: 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.
  • Penalties for late payment of VAT in Croatia: 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.

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:

  • 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 introduction in Croatia (450 000 € excl.VAT per annum)
    – Intrastat threshold on dispatch in Croatia (300 000 € excl.VAT per annum).
    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.

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:

  • The company 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 electronic portal of the tax authorities 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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