VAT Guide for Businesses with Customers in Croatia

• VAT System and Rates: Croatia’s VAT is governed by the Croatian VAT Act, aligned with the EU VAT Directive. The standard VAT rate is 25%, with reduced rates of 13% for certain hospitality services and 5% for books and medicines, applicable to most goods and services, as well as imports.
• Registration and Filing Requirements: Resident businesses must register for VAT if their annual turnover exceeds EUR 39,000, while non-resident businesses must register for any taxable activity. VAT filings are due monthly or quarterly, with deadlines on the 20th day of the following month for both filing and payment.
• E-invoicing and Digital Services: E-invoicing is mandatory for B2G transactions, adhering to EU standards. VAT on digital services is charged at 25%, with registration thresholds of EUR 10,000 for EU-based businesses and no threshold for non-EU businesses. Croatia utilizes an electronic reporting system for VAT transactions, enhancing compliance and oversight.

Source VAT IT Compliance

See also

• Other country guides on Croation VAT

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