VAT in Croatia 2026
The VAT rate in Croatia is PDV. If your company sells goods or services with a Croatian component, first check the tax location, buyer, VAT number, and reporting method. If the topic requires procedure, refer to the guides on VAT registration in Croatia and VAT declarations in Croatia.
VAT in Croatia 2026 – what should a foreign company know right away?
Croatia is an EU country, but Croatian VAT has its own forms, official practices, and local concepts. For a company from Poland, another EU country, or outside the EU, the most important thing is the transaction map, not the rate itself.
Croatian VAT
PDV covers, among other things, local deliveries of goods, services, imports, intra-Community acquisitions of goods, and other activities taxed in Croatia. Official information is published by the Croatian Tax Administration.
Identification number
The OIB/PIN is required for Croatian taxation processes. When registering for VAT, it's worth checking it before submitting the P-PDV form and before starting local settlements.
VAT registration
The basic VAT registration form is the P-PDV. The Polish VAT Administration (Parliament) provides it, along with the PDV declaration, in the official VAT forms.
VAT declaration
After registration, the basic report is the PDV declaration. It is generally submitted and paid by the last day of the month following the settlement period.
Taxenlight Experience
In our experience, the most problems with Croatia arise not when entering the 25% rate, but when determining whether a transaction should be included in the Croatian VAT return at all. We've encountered models where a single company simultaneously had B2B sales settled via reverse charge, B2C sales via OSS, and a local warehouse requiring Croatian VAT registration.
How to check if your transaction is subject to VAT in Croatia?
Don't start by asking whether to apply 25%, 13%, or 5%. First, check whether Croatia is a taxable country and who is responsible for settling the tax.
Establish flow
Where is the goods located, who organizes the transport, is there import, warehouse or local sale?
Check the buyer
Is the buyer a Croatian taxpayer, consumer, marketplace, company from another EU country or non-EU entity?
Rate the mechanism
Is the tax settled by the seller or the buyer through reverse charge, or is OSS, IOSS or another procedure possible?
Check VAT number
Do I need an OIB, Croatian VAT ID, tax representative or P-PDV registration?
Just choose your rate
Set the rate and invoice after determining the place of taxation, obligation and documents.
Taxenlight advises
If you have a salesperson, an accountant, and a logistics operator, ask them to provide a single, shared description of the model: where the goods are coming from, where the warehouse is located, who is the importer, who issues the invoice and to whom. This often explains VAT more quickly than just a product list.
VAT rates in Croatia 2026 – 25%, 13%, 5% and 0%
Official Porezna uprava information indicates rates of 0%, 5%, 13%, and 25%. The standard rate is 25%, but preferences require checking Croatian regulations and transaction classification.
| Rate or treatment | When it may apply | What does this mean for a foreign company? |
|---|---|---|
| 25% | The standard rate for most local deliveries of goods and services. | The most common starting point for sales subject to Croatian VAT. |
| 13% | Selected categories of goods and services indicated in Croatian regulations. | Don't automatically transfer classifications from Poland or another country. Check the product description, service, and legal basis. |
| 5% | Selected essential goods and services, e.g. specific categories of food, books, medicines or medical devices. | This can be important for importing, e-commerce and local sales of specialized products. |
| 0% | Selected transactions specified in the Croatian VAT Act. | A 0% rate is not the same as an exemption or reverse charge. In practice, documentation is important. |
| Sick leave | Exempt transactions indicated in VAT regulations. | The impact on the right to deduct and the reporting method must be checked. |
| Reverse charge | Selected transactions in which VAT is settled by the buyer. | It can mean an invoice without Croatian VAT, but only if the conditions are met. |
Taxenlight advises
Set the VAT rate only after verifying whether the transaction is taxable in Croatia and who is responsible for settling the tax. With reverse charge, the local rate may still apply to the buyer, but the seller's invoice will look different than with a standard PDV sale.
When does a foreign company need to analyze Croatian VAT?
A company can have obligations in Croatia even without a local company, office, or employees. For VAT purposes, the primary factors that matter are the location of the goods, import, warehouse, place of service, and the status of the buyer.
| Business model | What to check | Possible VAT effect |
|---|---|---|
| Goods in Croatia | Where is the goods at the time of sale and who is the buyer. | Local delivery possible, Croatian VAT ID and PDV invoice. |
| Warehouse or fulfillment | Movement of own goods, sale from local stock, reporting. | Croatian VAT registration and PDV declarations are often required. |
| Import to Croatia | Who is the importer, does the company have EORI, Croatian VAT ID and customs documents. | Import VAT, possible deferred import VAT and further reporting. |
| B2B services | Place of performance, status of the purchaser and exceptions to the general rules. | In many cases, reverse charge is possible, but it should not be assumed automatically. |
| Real estate and assembly | Is the service for Croatian real estate or on-site installation?. | Croatian VAT registration or specific invoice analysis possible. |
| B2C Sales | Whether the sale qualifies for OSS or IOSS and where the goods are being shipped from. | OSS/IOSS can help, but does not cover every sale from a local warehouse. |
VAT registration in Croatia – when may it be needed?
VAT registration in Croatia may be necessary if a company conducts taxable transactions in Croatia and the company, not the buyer, is responsible for settling the tax. The VAT Act provides specific rules for foreign taxpayers.
The most common signals of obligation
- sale of goods located in Croatia,
- warehouse, fulfillment or local inventory,
- import of goods to Croatia and further sale,
- delivery with assembly or on-site installation,
- real estate services in Croatia,
- B2C sales outside the safe scope of OSS/IOSS.
What usually comes up in the process?
In practice, you'll need to verify the OIB/PIN, P-PDV form, company registration documents, reason for registration, power of attorney, and any tax representation. EU and non-EU companies may have different requirements.
The full procedure is in a separate guide
This section outlines when registration is required. Documents, steps, OIB, P-PDV, and differences for EU and non-EU companies are covered in a separate guide.
VAT returns in Croatia after registration
Once a Croatian VAT number is obtained, the company enters the local reporting system. The basic form is the PDV, and official forms are available on the Porezna uprava website.
Basic declaration
The PDV declaration includes, among others, output VAT, input VAT, imports, EU transactions and other items required by the Croatian form.
Last day of the month
As a rule, the VAT declaration and payment are submitted by the last day of the month following the settlement period.
PDV-S, ZP, Intrastat
Depending on the transaction, additional forms and statistical obligations may apply.
Taxenlight advises
After registering for VAT, don't leave your first declaration until the end of the month. First, set which transactions should be sent to PDV, which documents confirm import, what goes to OSS, and what goes to Croatian local reporting.
Forms and deadlines are a separate topic
A complete overview of PDV, payments, corrections, PDV-S, ZP, ePorezna and Intrastat is included in the guide to VAT declarations in Croatia.
Reverse charge in Croatia – when does it help and when is it not enough?
Reverse charge can transfer the obligation to settle VAT to the Croatian buyer, but it doesn't work automatically. It's necessary to verify the place of taxation, the status of the parties, and the type of transaction. The Croatian administration describes this area as prijenos porezne obveze.
B2B services
In many services for Croatian taxpayers, VAT is settled by the buyer, but the recipient's status and exceptions still need to be confirmed.
Goods in Croatia
Local delivery from Croatian stock may require registration, even if the purchaser is a taxpayer.
Description matters
For an invoice without PDV, you need to know why the buyer settles VAT and what description should be included in the document.
Taxenlight advises
Before issuing an invoice without Croatian VAT, check not only the contractor's VAT number, but also where the goods are located, whether the service does not concern real estate, and whether the buyer is actually the entity obliged to settle PDV.
Import of goods to Croatia and deferred import VAT
Importing into Croatia involves the importer, EORI, customs documents, right of deduction, and resale. The Croatian Customs Administration describes the "Obračunski PDV pri uvozu", which involves settling import VAT through a declaration under conditions specified in the regulations.
What needs to be determined?
- who is the importer in customs documents,
- whether the company has an EORI number and a Croatian VAT ID,
- whether the imported goods are sold locally,
- can import VAT be deducted or settled in the declaration,
- whether import triggers additional reporting obligations.
Deferred import VAT
This mechanism can improve liquidity because import VAT does not have to be paid like regular customs clearance costs. However, it is not automatic and requires meeting certain conditions, including entry in the Croatian VAT register.
VAT refund in Croatia – three different paths
Croatian VAT refunds depend on the company's status. The rules are different for taxpayers registered for VAT in Croatia, EU companies without local registration, and non-EU companies. The official starting point is the Porezna uprava website on VAT refunds in Croatia.
Company with Croatian VAT ID
Excess VAT can be settled through a PDV declaration, in accordance with local rules.
A company from another EU country
If there is no local registration requirement, the return procedure through the country of residence may be appropriate.
Non-EU company
It may have a separate procedure and form, depending on the conditions and documents.
Taxenlight advises
If the expense in Croatia is related to local sales, the refund procedure alone may not be the right path. First, check whether the company should be VAT registered and settle taxes through PDV.
OSS, IOSS, marketplace and warehouse in Croatia
OSS and IOSS can simplify B2C sales, but they don't replace all local registration. Porezna uprava describes OSS as a system that allows for the settlement of selected supplies taxed in other EU countries through a single procedure.
B2C sales from the EU
Can assist with mail order sales to Croatian consumers when goods are not in local stock.
Import shipments
May apply to selected low-value B2C imports but requires a valid import model.
Local stock
Storing goods in Croatia often changes VAT assessment and may require a local VAT number.
Marketplace
The platform can settle VAT in some models, but you need to check who the seller, importer and owner of the goods are.
eRačun and Fiskalizacija 2.0 in Croatia from 2026
Croatia is developing an e-invoicing and e-invoicing fiscalization system. Official materials outline, among other things, obligations related to the eRačun exchange, access point, fiscalization, and gradual implementation from 2026.
This topic shouldn't turn a general article into a technical guide. For a foreign company, the most important thing is to check whether they have a Croatian VAT ID, whether they perform transactions covered by Croatian e-invoicing rules, and whether they are an eRačun issuer or recipient.
From an accounting and commercial perspective, you need to keep an eye not only on the invoice, but also on the contractor's details, transaction classification, the e-invoice exchange system, and reporting deadlines.
What to check practically?
- whether the company has a Croatian VAT ID,
- whether the transaction is local B2B/B2G/B2C,
- whether an access point or intermediary is needed,
- whether the invoice is a PDF or a structured eRačun,
- whether the invoice data is used for fiscalization.
Taxenlight advises
If a foreign company only has a Croatian VAT ID, don't automatically assume either no obligations or full eRačun compliance. You need to consider the specific sales model, party status, and invoice type.
Intrastat in Croatia 2026 – thresholds and connection with VAT ID
Intrastat is not a VAT declaration, but it often appears alongside VAT registration and goods flows. The Croatian Statistical Office indicates thresholds of €450,000 for imports and €300,000 for exports for 2026 .
Import
Threshold for arrivals in 2026 according to Državni zavod za statistiku.
Export
Threshold for dispatches in 2026 according to Croatian Intrastat information.
Practical condition
The obligation applies to entities with a Croatian VAT number that trade goods with other EU countries and exceed the threshold.
The most common VAT errors in Croatia
Most of the risks arise from a company transferring a scheme from another country without checking Croatian practice and local forms.
Automatic 25%
The standard rate is important, but first you need to determine the place of taxation, the buyer and the settlement mechanism.
Assuming that OSS is enough
OSS does not resolve sales from local stock, imports, B2B or models outside the scope of the procedure.
No OIB before the deadline
OIB and Croatian VAT ID may be needed before first sale, import or filing of declaration.
Reverse charge without analysis
The buyer's VAT number isn't enough. You need to check whether the regulations actually transfer VAT to the recipient.
Unattended import
Importer, EORI, SAD document, deduction and further sale should be consistent with the PDV declaration.
Lack of reporting controls
After registration, PDV, additional forms, Intrastat and e-invoicing may appear.
VAT in Croatia 2026 – key conclusions
The stakes aren't everything
25%, 13%, 5% and 0% are only relevant after determining the place of taxation and the person obliged to settle VAT.
Registration depends on the model
Warehousing, import, local sales and services related to Croatia may require OIB, P-PDV and Croatian VAT ID.
Without confusing intentions
This article organizes the general topic, and the details of the registration and reporting procedures lead to two separate guides.
Not sure if Croatia triggers VAT obligations?
Let's go through the transaction model: goods or services, importer, warehouse, buyer, reverse charge, OSS, PDV declaration, Intrastat and eRačun.
FAQ – VAT in Croatia 2026
A short answer to the questions that most often arise before entering the Croatian market.
What is VAT called in Croatia?
Croatian VAT is PDV, or porez na dodanu vrijednost. In official forms and materials, you may encounter, among others, the P-PDV registration form and the PDV declaration.
What is the standard VAT rate in Croatia in 2026?
The standard VAT rate in Croatia is 25%. In addition, there are rates of 13%, 5%, and in selected cases, 0%.
Does a company from Poland have to register for VAT in Croatia?
Not always. Registration may be required for, among other things, local sales of goods, a warehouse in Croatia, import and resale, delivery with assembly, or a B2C model outside of OSS/IOSS.
Does OSS replace Croatian VAT registration?
Not for every model. OSS can help with selected B2C sales to consumers, but it's usually not sufficient for sales from a Croatian warehouse, local delivery, import, or B2B transactions.
When is a VAT return filed in Croatia?
As a rule, the PDV declaration is submitted by the last day of the month following the end of the settlement period. VAT is also due by this deadline if the declaration indicates that tax is payable.
Does reverse charge work automatically in Croatia?
No. You need to check the place of taxation, the buyer's status, the type of transaction, and Croatian regulations. A customer's VAT number alone doesn't guarantee that an invoice can be issued without a VAT number.
Can a non-resident benefit from deferred import VAT?
Yes, the Croatian Customs Administration indicates that the mechanism may also be available to foreign taxpayers entered in the Croatian VAT register if they meet the required conditions.
What are the Intrastat thresholds in Croatia for 2026?
According to the Croatian Statistical Office, the thresholds for 2026 are €450,000 for imports and €300,000 for exports.
This text is for informational purposes only and does not replace an individual tax assessment. When settling VAT in Croatia, it is important to verify the taxpayer's status, place of taxation, transaction type, P-PDV and PDV forms, OIB, and current reporting obligations to the Porezna uprava (Croatian Republic of Croatia).
