5 Major Developments in Croatia

• New VAT Rates as of April 1, 2022 –
  • Standard VAT rate of 25%
  • Reduced VAT rate of 13%:
    • Electricity
    • Natural gas supplied between 1 April 2022 until 31 March 2023
    • Pellets and other wood products
    • Lodging services
    • Sanitary napkins and tampons
    • Event tickets
  • Reduced VAT rate of 5% on:
    • Food products (meat and fish, eggs, fruit, vegetables, edible fats and oils, infant food, seedlings, fertilizers, insecticides, butter and margarine)
    • Pharmaceutical goods
    • Books and publications
• With the introduction of the EUR as of 2023, prices on the invoices need to be displayed in both Kuna and Euro as of September 5, 2022
• Croatia Tax Agency Clarifies Anti-Avoidance Rules for Electronic Goods Sold by Foreign Company
• Jan 1, 2022: Intrastat threshold raised
• Late payment interest of 5.49%/year

Source Developments in Croatia

---

---