HR Value-added tax (VAT) Rates Croatia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
25% 13%, 5% Kuna (HRK)

Croatia's general VAT rate is 25%, with other rates including 13% and 5% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.porezna-uprava.hr) in Zagreb.

Visitors to Croatia can qualify for a VAT refund on all purchases made for export - learn more about Croatia VAT refunds here.

Croatia has the following special reduced VAT rates:

5% reduced VAT rate on: basic foodstuffs; books; medical; newspapers
13% reduced VAT rate on: hotel accommodation; newspapers, some foodstuffs.

Croatia is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Croatia's consumption tax is called the Value-added tax (VAT), locally known as Porez na dodanu vrijednost (PDV), which was introduced in January 1998.


Croatia VAT rates for 2017

Standard
25%
Reduced
13% and 5%
Other
Exempt

Croatia VAT number format

Businesses in Croatia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Prefix HR followed by the eleven-digit personal identification number (OIB) e.g., HR12345678910.


Croatia VAT return periods

Businesses in Croatia that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Zagreb. Croatia's VAT return periods are:

Businesses established in Croatia
Monthly or quarterly for tax year 2015
Businesses not established in Croatia
Monthly

Croatia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Croatia are required to start collecting and remitting tax.

Registration:

Businesses established in Croatia
HRK230,000 (approximately EUR30,200) of taxable supplies in the preceding calendar year
Businesses not established in Croatia
No threshold: foreign businesses should register in Croatia before performing their first taxable supplies in Croatia
Distance selling
HRK270,000 (approximately EUR36,000)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Croatia, taxation of a non-established business is: Yes (reciprocity required for taxable persons not established within the EU)


Croatia VAT Refunds

Croatia has a VAT refund program that allows tourists and others to receive a refund of any Croatia VAT paid on goods purchased in Croatia that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €740.00 Euros (which would yield a VAT refund of about €185). SalesTaxHandbook has detailed information about Croatia's VAT refund program:

Learn More About Croatia VAT Refunds

HR Value-added tax (VAT) Rates Croatia Tax Sources & Citations

  • EN: Croatia Value Added Tax
  • RU: НДС Хорватия
  • CN: 克罗地亚 增值税
Note: This page is intended to be a simple overview of Croatia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Croatia tax information on this page is incorrect or out of date.
Citations:
  1. Croatia Ministry of Finance (http://www.porezna-uprava.hr)
  2. Ernst & Young global VAT tax study, Croatia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/hr-croatia