Croatia
VAT Name :
Porez na dodanu vrijednost (PDV)
VAT Number Format :
12345678901 (11 characters)
VAT Information Offices :
Ministarstvo financija (Tax Administration)
Boskoviceva 5
10000 Zagreb
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 25% | Standard | All other taxable goods and services |
| 13% | Reduced | Accommodation; Food, Newspapers |
| 5% | Reduced | Selected foodstuffs; Books and e books; Medical equipment |
EXEMPTIONS
- Insurance and financial services
- Land
- Real-estate
THRESHOLDS
Registration Threshold : HRK 230,000
– Once threshold is crossed within the fiscal year the business is obliged to submit an application for registration by the 15th of January on the following year
– A voluntary registration can be made
Intrastat Threshold : HRK 2,200,000 (arrivals) / HRK 1,200,000 (dispatches)
Distance Selling Threshold : HRK 270,000
Intra-Community Acquisition Threshold : HRK 77,000
VAT Free Shopping for Tourists : EUR 99
PENALTIES
– Late return and payments fines range from HRK 2,000 to HRK 500,000
– Interest is charged on outstanding balances at a rate of 12%
DEADLINES
Standard Tax Period : Monthly / Quarterly (where turnover is less than EUR 105.000 annually)
Deadline for monthly filing is the 20th of the following month
There is also requirement for annual return due by the end of February following the year end