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About
Goods
About
Goods
About
Digital services
About
Digital services
Goods
Digital services
Goods
Digital services
Tax rate
The standard VAT rate in Croatia in 2024 is 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, pasteurized, homogenized, condensed (other than sour milk, yogurt, kefir, chocolate milk, and other milk products), substitute for mother’s milk.
- Edible oils and fats of vegetable or animal origin, baby food and processed cereal-based food for infants and young children, 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.
VAT Standard rate
The standard VAT rate in Croatia in 2024 is 25%.
VAT Standard rate
25%
VAT Reduced rate
5%, 13%
Thresholds
€35,000
Threshold
Before the entry of the new rules of the year, the threshold of €35,000 was in effect in Croatia; from July 1, 2021, the threshold was reduced to €10,000.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.
Registration procedure
To register, you must send a completed application form for assigning a VAT number. Additionally, it is necessary to attach an extract from the commercial register; a notarized power of attorney, if the application is submitted by an agent. The documents must be translated into Croatian.Tax representative
Taxpayers whose headquarters are located outside the European Union must appoint a tax representative.VAT returns filing and VAT payment date
Declarations must be submitted and the VAT due must be paid on a monthly basis. The VAT due should be paid by the last business day of the month following the accounting period. Periodic VAT declarations must be submitted through the portal “Eporezna” by the 20th day of the month following the reporting period.Penalty
For late filing of the VAT declaration, late payment of VAT, and errors made in VAT declarations, a fine in the amount of 1,000 to 500,000 Croatian kuna may be imposed.Threshold
The registration threshold is €10,000, approximately 77,000 Croatian kunas.Pieces of evidence
Physical location – applies if it is necessary for the customer to be physically located to receive the service, for example at a hotel wifi hotspot. Additional indicators – SIM card, decoder. A device that is sent to someone. For an accurate definition, it is necessary to establish two pieces of evidence.E-services list
Registration with MOSS is carried out through the web portal of the tax agency. It is necessary to fill out a questionnaire specifying basic information about the company. Croatian VAT Law considers the following services to be provided electronically:- website delivery, website hosting;
- remote maintenance of programs and equipment, delivery of computer software;
- the supply of music, films, and games, the broadcast of various, including political, cultural, sports, scientific, and entertainment programs and events, as well as distance or distance learning.
Registration procedure
Registration with MOSS is carried out through the web portal of the tax agency. It is necessary to fill out a questionnaire specifying basic information about the company.Keeping records
The rules require you to keep the documentation for 10 years.Filling VAT returns and VAT payment date
VAT declaration and payment must be made before the 20th day of the month following the reporting quarter.
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