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VAT

CROATIA

Croatia

Croatia is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code HR
EU Member State Yes
Local name Porez na dodanu vrijednost (PDV)
VAT number format HR 12345678901
VAT Rates  
Standard VAT Rate 25%
Reduced VAT Rate 5%
Special Reduced VAT Rate 13%
VAT Compliance  
Standard VAT Return filing period Month or (calendar) quarter
Standard VAT Return filing deadline 20th day of month following filing period
VAT Representation required for non-residentbusinesses? Yes, mandatory for non-EU businesses
Record retention period 10 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a. *
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
No
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies
of specific goods (e.g. scrap, waste materials),
and supply of CO2-certificates
Postponed Accounting on Import Yes
VAT Grouping possible? No
VAT Refunds for non-EU businesses? Serbia and Switzerland
Remarks  
Link to VAT Law  HERE
Remarks * There are real-time reporting requirements
for 'cash transactions'

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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