VAT Returns – 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


RateTypeWhich goods or services
25%StandardAll other taxable goods and services
13%ReducedAccommodation; Food, Newspapers
5%ReducedSelected foodstuffs; Books and e books; Medical equipment


  • Insurance and financial services
  • Land
  • Real-estate


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


– 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%


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