The Value Added Tax (VAT) in Croatia is imposed in accordance with the VAT Act, Decision CCRC 99/13, Official Gazette No. 73/13, as amended, and the VAT Regulations, as set out in Official Gazette No. 79/13, as amended. These regulations have been effective since 2013.
In line with other EU member states, Croatia has harmonized its VAT legislation to comply with the EU VAT system. VAT in the EU is based on two key principles: VAT is a consumption tax that applies generally, and VAT aims to maintain fiscal neutrality.
Source: GVC
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- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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