Croatia VAT Rates 2026

Croatia VAT Rates at a Glance

What is VAT Called in Croatia?

In Croatia, value added tax is officially known as Porez na dodanu vrijednost (PDV). It is administered by the Porezna uprava (Croatian Tax Administration).

Like all EU member states, Croatia operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Porezna uprava is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Croatia (13%)

Croatia applies a reduced VAT rate of 13% to the following categories of goods and services (subject to the specific conditions of Croatia VAT law):

• ✓Food and non-alcoholic beverages
• ✓Baby food and nappies
• ✓Pharmaceutical products
• ✓Books and educational materials
• ✓Hotel accommodation
• ✓Newspapers and periodicals
• ✓Agricultural inputs
• ✓Admission to cultural and sports events

Additionally, Croatia applies a super-reduced rate of 5% to:

• ✓Basic foodstuffs (bread, milk, edible oils)
• ✓Books (physical)
• ✓Scientific journals
• ✓Medical equipment for disabled
• ✓Baby food
• ✓Cinema tickets

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Croatia VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Croatia

Once registered, businesses are issued a Croatia VAT number (HR + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Croatia VAT with no registration threshold — the first taxable supply in Croatia triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Croatia

VAT returns in Croatia must be submitted electronically via the Porezna uprava portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Croatia requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Croatia

To be valid for VAT recovery purposes, Croatia VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Croatian OIB (personal ID number)
2. 2Croatian VAT number (HR + 11 digits)
3. 3Customer name and VAT number (B2B)
4. 4Date of issue and sequential invoice number
5. 5Description of supply
6. 6Net amount, VAT rate, VAT amount
7. 7Total gross amount

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Croatia's national rules on simplified invoicing.

Reverse Charge Mechanism in Croatia

Croatia applies reverse charge to B2B services received from abroad, construction services between registered contractors, and supplies of scrap metal and recyclable materials.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Croatia VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Croatia

Croatian businesses joined the EU OSS system upon EU accession in 2013 and can register via the Tax Administration's ePorezna portal for centralised EU B2C reporting.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Croatia (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Croatia VAT due on your OSS return is paid in your registration country and forwarded to Croatia's Porezna uprava.

Croatia VAT: Background & History

Croatia is the EU's newest member state, joining on 1 July 2013. Croatia adopted the Euro on 1 January 2023, replacing the Croatian Kuna — one of the smoothest Eurozone entries in recent history. Croatia's tourism-heavy economy means VAT compliance in the hospitality sector is particularly important; the country receives over 20 million tourists annually. The coastal Adriatic region generates the majority of Croatia's VAT revenue from tourism-related services.

Practical VAT Compliance Tips for Croatia

Frequently Asked Questions — Croatia VAT

Croatia VAT Tools