Croatia Sales Tax VAT

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The standard VAT rate in Croatia is 25%. There is a reduced VAT rate of 13% for accommodation, food and newspapers. VAT at a rate of 5% is applicable for to selected foodstuffs, books and medical equipment.

Croatia introduced Value Added Tax in 1995. As a member of the EU, (Croatia joined the EU on 1 July 2013) Croatian VAT compliance – registrations, returns, Intrastat, ESLs etc. follow the European Union VAT Directives. Croatia implements these European ‘laws’ into its General Tax Code. The Croatian Tax Administration (CTA) (Porezna Uprava) administers VAT under the authority of the Croatian Ministry of Finance.

There are a number of trading situations which typically require a foreign business to register with the Croatian tax authorities. These follow the broad EU VAT rules, and include:

  • Importing goods into Croatia if the customers is not a Croatian company with a local VAT registration (reverse charge applies).
  • Buying and selling goods in Croatia if the customer is not a Croatian company with a local VAT registration (reverse charge applies).
  • Holding goods on consignment warehouse in Croatia for longer than three months
  • Holding live exhibitions, events or training in Croatia with paid admission.
  • Selling goods to Croatian consumers via distance selling (internet, catalogues etc.)
  • The self supply of goods.
  • Certain leasing services.

If you wish to apply for Sales Tax in Croatia, please register in the form below the reasons for needing sales tax VAT in Croatia or send us an email.