Croatia VAT – The Rates & Registration

If your company is not established in Croatia and is providing ‘taxable supplies’ of goods or services in Croatia, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Croatia evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Croatia that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Croatia from outside the EU;
  • Goods being bought or sold in Croatia;
  • Selling goods from Croatia that are delivered to customers out with Croatia (this applies to business or private customers);
  • Obtaining goods in Croatia from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Croatia for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Croatia, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Croatia, you should contact amavat® immediately to allow us to help you be VAT compliant.

Covid-19 VAT Rate changes

Supply Old rate New rate Implementation date End date
Basic foodstuffs 25% 13% TBC TBC

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
25% (Standard)
5/13% (Reduced)
HR12345678901 HRK 270,000 HRK 2,200,000 (Arrivals)
HRK 1,200,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for Croatia

‘VAT Return’ Periods
Monthly or quarterly

‘Annual Returns’

‘EC Sales Lists’ frequency

‘EC Purchase Lists’

Additional reporting requirements
Not required

‘Extended Reverse Charge’
If a non-established business supplies services to a customer in Croatia who is registered for VAT in Croatia, then the customer is liable for accounting for VAT under the reverse charge. Please contact amavat® if you would like further information of how the extended reverse charge applies in Croatia.

‘Fiscal Representation’