VATupdate

VAT rates in Croatia

Quick overview
Standard Rate Reduced Rate Other Rates
25% 13% 5%
The local name for VAT in Croatia is ”Porez na dodanu vrijednost” (PDV)
 
There are basically 3 VAT rates in Croatia:
  • Standard VAT rate is 25%
  • Reduced VAT rate is 5% and 13%
Recent developments
 
For more information about (recent) rate change developments in Croatia, please click here.
 
Standard rate: 25%
 
This rate applies for all transactions that take place in Croatia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
 
Zero rate (0%)
 
No goods and services are subject to specific 0% VAT rate besides the ”exemptions” laid down in the EU VAT Directive, such as intra-Community and export supplies of goods and services. Domestic supplies of goods and services relating to international trade. Domestic supplies to international organizations, sea vessels and aircraft and related goods/services, services to goods and goods under customs control, and supplies of monetary gold to central banks.
 
Reduced rate: 13%
  • Preparation and serving of meals in restaurants (since Jan 1, 2020 – previously subject to the 25% standard rate).
  • Accommodation or accommodation with breakfast, full or half board, in all kinds of commercial hospitality facilities)
  • Daily and periodic newspapers and magazines of a publisher that has a statute of media and newspapers and magazines for which there is no obligation of adoption of the statute of media according to a special law (unless if those that consist entirely of advertisements or are used mainly for advertising purposes)
  • Oils and fat for human consumption of animal and vegetable origin
  • Child car seats, baby diapers, baby food and processed cereal based foods for infants and small children
  • Water delivery, except for water in bottles and other packaging, public water supply and public drainage system
  • Concert tickets
  • Supplies of electric energy to another supplier of final consumer, including fees related to such supplies
  • Public service of collecting mixed municipal waste, biodegradable municipal waste, and separate waste collection according to a special law
  • Urns and coffins
  • Seeds and seedlings
  • Fertilisers and pesticides and other agrochemical products
  • Animal food excluding food for pets
  • Supply of live animals
  • Supply of fresh or chilled meat
  • Supply of fresh or chilled sausages and similar products of meat, meat slaughtered or blood
  • Supply of fresh or chilled fish, molluscs and other aquatic invertebrates, chilled crayfish (lobster, lard, shrimp, shrimp)
  • Supply of fresh or chilled vegetables, roots and tubers, including maize dried vegetables
  • Supply of fresh and dried fruit and nuts
  • Supply of fresh poultry eggs, in shell
  • Services and related copyrights of writers, composers and artists who are members of the appropriate collective rights association exercising this activity under special regulations in the field of copyright and related rights and with the prior approval of the central state authority in charge of intellectual property
Reduced rate: 5%
  • All types of bread and milk, including baby food as substitute for mothers milk (except for yogurt)
  • Books containing scholary, professional, scientific, artistic, cultural and educational content, unless they are used for advertising purposes and unless they comprise video or music content
  • Medicines authorized by relevant agency, Medical products, implants and other orthopedic devices, mobility equipment
  • Cinema tickets
  • Scientific magazines & journals
  • Daily Newspapers and magazines (unless used for advertising purposes and unless they comprise video or music content0
For a description of how the VAT rates are structured in the European Union, please see here.  The European Commission has also made an EU VAT rate database available where you can find the applicable VAT rate by entering the CN/CPA code of the goods respectively services (you can find more information here).
 
A global VAT/GST rate overview can be found here (note this is a work in progress).
 
This post was last updated on 7 April 2021.

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