Web: Tax Agency
Tax rate
25%
Reduced VAT rate
5%:
All types of bread and all types of milk (cow, sheep, goat) placed on the market under the same name in the liquid state, fresh, pasteurised, homogenised, condensed (other than sour milk, yoghurt, kefir, chocolate milk, and other milk products), substitute for mother’s milk.
13%:
Edible oils and fats of vegetable or animal origin, baby food and processed cerealbased food for infants and young children, and food for animals other than pet food, live animals, fresh or chilled meat and edible offal, fresh or chilled fish, mollusks, or other aquatic invertebrates, fresh or chilled crustaceans, fresh and dried fruit and nuts, fresh or chilled vegetables, roots, and tubers, including dried leguminous vegetables, fresh poultry eggs in the shell.
Threshold
Before the entry of the new rules of the year, the threshold of 35 thousand euros was in effect in Croatia; from July 1, 2021, the threshold was reduced to 10 thousand euros.
Deductible VAT
You can deduct VAT on the following transactions:
- Internal deliveries of goods or services and operations, or equivalent to them
- Purchase of goods and transactions within the EU, or equivalent to them
- Import of goods