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Country Profiles

Country flagCroatia (PDV)

 

Standard VAT Rate: 23%

 

Reduced VAT Rate: 10%

 

VAT Registration

There is no obligation to register if the turnover, regarding supplies of goods and services, if they amounts to less than HRK 85,000 per annum.

According to VAT Law, a taxable person is understood to be every legal or physical person who continuously and independently performs an activity for the purpose of earning a profit. A non-resident business, which performs business activities as described above in Croatia, is to be registered if it fulfils the above mentioned requirement.

 

VAT Returns

Please note that the business, which value of goods and services supplied including VAT in the preceding calendar year is less than 300,000 HRK, can submit VAT returns monthly or quarterly - as chosen.
The filing deadline for the VAT return is the end of the month following the taxable period to which the supply relates.

At the end of the financial year (31 December xxxx), an annual VAT return must be submitted prior to 30 April of the following year.

The filing deadline for the VAT return is the end of the month following the taxable period to which the supply relates.