VAT returns in Croatia 2026
Learn how to file VAT returns in Croatia: the PDV form, deadlines, payments, and additional reports. Taxenlight offers VAT registration abroad and VAT return processing abroad.
The PDV declaration is the result of the entire process, not just a list of invoices
A company with an active Croatian VAT ID should collect sales, purchases, imports, warehouse movements, EU transactions, adjustments, and the result payable or refundable for each relevant period. For non-resident foreign entities, the standard period is one month.
The basic form is the PDV. PDV-S and ZP may also be used for specific EU transactions, while Intrastat remains a separate statistical obligation. Forms should be based on a single, agreed-upon set of data.
The greatest risk for a non-resident arises when invoices, customs documents, warehouse management, marketplace reports, and VAT payments are prepared separately. Each transaction should be assigned to the correct period, tax classification, and form.
What goes into the process?
- sales and purchase invoices,
- import documents and customs data,
- warehouse movements and EU transactions,
- corrections, VAT surplus and payment,
- confirmation of sending the forms and making the payment.
Taxenlight Experience
In foreign declarations, the most common issue isn't the form itself, but the timing of the transaction's assignment to the period. A document issued in one month might refer to a delivery, import, or correction settled on a different date. Therefore, before preparing a PDV, it's necessary to determine the tax point, and only then reconcile invoices, warehouse, and payment.
Who files VAT returns in Croatia?
The PDV form is submitted by taxpayers registered in the Croatian VAT register for each reporting period. This also applies to foreign non-residents with a Croatian VAT ID, even if they do not have an office, employees, or a local company in Croatia. General rules are described in the "Porezna uprava" section of the VAT for foreign persons.
Local sales
The PDV may include local deliveries of goods and services, sales from the Croatian warehouse, transactions covered by the Croatian PDV and appropriate adjustments.
Import and purchase
The declaration may include import VAT, input VAT on purchases, reverse charge and other items affecting the right of deduction.
EU transactions
Intra-Community acquisitions, movements of own goods, EU supplies and services may affect PDV, PDV-S, ZP and Intrastat simultaneously.
Exception
A company that exclusively benefits from the cross-border SME exemption and is not registered in the standard Croatian VAT register should not be presented as a regular taxpayer filing a monthly VAT return. SME is a separate procedure described in the registration article.
What VAT forms might I need after registration?
The basis is the PDV, but it doesn't always end with a single form. Porezna uprava publishes current forms in the forms.
| Form/system | What is it for? | When can it concern a foreign company? |
|---|---|---|
| PDV | A basic VAT return covering the relevant VAT items for output, input, import, EU transactions, corrections and surplus. | Every month, when a foreign non-resident is entered in the Croatian VAT register and remains subject to declaration obligations. |
| PDV-S | Information on specific intra-Community acquisitions of goods and services received from taxpayers from other EU countries. | When a taxpayer reports relevant acquisitions or services received in Croatia, the form is submitted for the month in which the reporting obligation arose. |
| ZP | Summary information for specific supplies of goods and services reported with the Croatian VAT ID. | When the taxpayer performs relevant EU transactions and is obliged to include them in the recapitulative statement. |
| ePorezna | Electronic preparation, signing and sending of forms and receipt of confirmations and correspondence. | When handling PDV, PDV-S, ZP and other local forms by the taxpayer or his authorized person. |
| Intrastat / CIWS | Separate statistical reporting of goods trade with other EU countries. This is not a VAT return and does not replace PDV, PDV-S, or ZP. | After exceeding the thresholds and having a Croatian VAT ID. |
| Customs documents | Data for import settlement. | When import affects PDV, deduction or settlement of import VAT in the declaration. |
PDV form – basic VAT declaration in Croatia
PDV shows output VAT, input VAT, corrections, imports, EU transactions, and settlement results. This isn't a simple list of sales invoices.
VAT due
Local deliveries, services, rates, exemptions, 0% and adjustments should be assigned to the appropriate period.
VAT charged
Local purchases, imports and purchase documents require checks on the right to deduct and the accuracy of invoices.
Payment or surplus
PDV leads to VAT payment, surplus transfer or refund claim, depending on the data in the declaration.
Taxenlight advises
Before filing your first PDV declaration, prepare a map of fields and data sources. Separately mark local sales, purchases, imports, ITC, IDT, corrections, the 0% rate, exemptions, and VAT surplus.
VAT declaration and payment deadlines in Croatia from 2026
From 2026 onwards, the VAT return must be submitted by the last day of the month following the settlement period. VAT must generally be paid by the same deadline. If the last day falls on a public holiday, the procedural rules and announcements of the Tax Administration (Porezna uprava) must be consulted before determining the payment and shipping schedule. The change in deadline is confirmed by an amendment published in Narodne novine.
Confirm month
For foreign non-residents registered in the Croatian VAT register, the settlement period is one month. Do not transfer quarterly settlements from your country of residence.
Close data
Collect invoices, imports, warehouse, EU transactions and corrections well in advance to allow time to reconcile discrepancies.
Send a set of forms
PDV and the required PDV-S and ZP should result from the same period and from the same source data.
Pay and keep your proof
The amount, taxpayer ID, period, and payment account should match the submitted return. Keep the transfer confirmation along with the shipping confirmation.
Don't work on the old date
Older materials may indicate the 20th day of the month. For 2026 settlements, the schedule should be based on the current due date, the last day of the month following the settlement period. Also, do not use the old due date of the 20th day for PDV-S and ZP forms—the current due date for these forms should also be checked according to the regulations in effect from 2026.
Monthly and zero VAT returns for non-residents in Croatia
For a foreign VAT-registered taxpayer who has no registered office, permanent establishment, place of residence, or habitual residence in Croatia, the settlement period is one month. Quarterly settlement applies to other taxpayer categories and should not be presented to non-residents as a standard option.
| Situation | Period | What to do |
|---|---|---|
| A taxpayer with a Croatian VAT ID without a registered office, permanent establishment, place of residence or habitual residence in Croatia | Monthly | Submit PDV for each month until the obligation is formally terminated or deregistered. |
| Taxpayer established in Croatia | Monthly or - if conditions are met - quarterly | Quarterly settlement is not available to every taxpayer and does not apply to, among others, taxpayers carrying out relevant intra-EU transactions. |
| The active taxpayer did not make any sales or purchases in a given month | Monthly | Submit a PDV with zero values if the reporting obligation is still in effect. The absence of a transaction does not automatically disable reporting. |
| The company stops carrying out activities requiring a Croatian VAT ID | Last month of obligation | Prepare the final PDV, include any required corrections, and complete the formal deregistration. |
Don't wait for a sale. Active registration in the Croatian VAT register means you're obligated to maintain monthly records, even if there were no transactions in a given month. This obligation ends upon effective deregistration or a formal change in status, not upon simply ceasing to issue invoices.
ePorezna, PDV-S and ZP – additional VAT reporting
Porezna uprava informed that from February 2, 2026, new and modernized functionalities are available in ePorezna, including PDV, PDV-S and ZP forms.
The PDV, PDV-S, and ZP forms should be analyzed separately but prepared based on a single month-end closing. Submitting the PDV alone does not replace the PDV-S or ZP if the company performs transactions requiring additional reporting.
Acquisitions from the EU
PDV-S covers certain purchases of goods and services received from other EU countries. The form is submitted by the last day of the month following the reporting month.
Deliveries to the EU
The VAT ID covers certain deliveries of goods and services reported with a Croatian VAT ID to contractors in other EU countries. The information must be submitted by the last day of the month following the reporting month.
Access and confirmations
Determine who has access to the taxpayer profile, who signs forms, who checks the shipment status, and who receives requests. Simply generating a form in the accounting system doesn't guarantee its successful submission.
Taxenlight advises
Before submitting, compare EU transaction values in PDV, PDV-S, and ZP. Discrepancies don't always indicate an error, but should be documented and explained based on differences in form scope, reporting timing, or transaction type.
Import VAT and settlement of import in the PDV declaration
Imports can affect both output and input VAT. The Croatian Customs Administration describes the mechanism of obračunski PDV pri uvozu, or settlement of import VAT through declaration.
| Area | Why is it important for PDV? | What to agree on before shipping |
|---|---|---|
| Importer | Decides who settles import VAT. | Importer details in customs documents and declarations. |
| EORI | Customs ID, but does not replace VAT ID. | Consistency with OIB and Croatian VAT number. |
| Customs documents | Data source for import settlement. | Tax basis, date, document number and amounts. |
| Right to deduction | Determines whether import VAT can be charged. | The relationship between import and taxable activity. |
| Further sale | May generate local VAT payable. | Invoices, warehouse and billing period. |
The customs clearance date, declaration number, importer indicated in the document, and the method of payment or settlement of VAT must be reconciled with the month of importation in the PDV. A supplier's invoice alone does not replace a customs document confirming the right to deduct.
PDV, reverse charge and VAT surplus adjustments
Correcting Croatian VAT doesn't always mean resubmitting an identical form or using a single, universal form. First, you need to determine the type of error, the period, the source document, and the impact on PDV, PDV-S, ZP, Intrastat, and the payment.
Reverse charge
If a transaction was incorrectly billed as a reverse charge or local PDV sale, correction may require an invoice correction, the correct PDV period, and additional forms.
VAT surplus
If the input VAT exceeds the output VAT, the taxpayer may carry forward the excess to the next period or, if the conditions are met, apply for a refund.
Form consistency
Correcting an EU transaction can affect PDV, PDV-S, ZP, and Intrastat simultaneously. All forms should be checked separately, rather than correcting only PDV.
PDV-ispravak is not a universal correction
The PDV-ispravak form is used to notify about a tax base adjustment due to bad debts outstanding for more than one year. It should not be presented as a general form for correcting every error in the PDV return.
- Determine whether the error concerns the invoice, VAT qualification, point of obligation, import or form data.
- Specify the appropriate period to which the correction applies.
- Check impact on PDV and additional forms.
- Calculate the additional payment, surplus or interest.
- Submit the appropriate correction or notification via the current ePorezna function.
- Keep the explanation, source documents, and shipping confirmation.
Refund of excess from PDV declaration
If a taxpayer chooses to refund the excess instead of transferring it, Porezna uprava must generally refund the excess within 30 days of filing the PDV return. If a tax audit is initiated, the refund must be made no later than 90 days after the audit begins.
The statutory deadline does not mean automatic payment without verification. The tax office may request invoices, customs documents, proof of payment, contracts, and an explanation of the connection between purchases and taxable activities.
Intrastat after VAT registration in Croatia
Intrastat is not a VAT return, but it often uses the same data. DZS sets thresholds of €450,000 for imports and €300,000 for exports in 2026.
Exceeding the import threshold does not automatically trigger the obligation to report exports and vice versa – each direction is monitored separately.
Import
Threshold for arrivals in 2026 according to Croatian Intrastat information.
Export
Threshold for dispatches in 2026 according to DZS.
Reporting system
Intrastat is submitted electronically via CIWS; data must be reconciled with PDV, warehouse and invoices.
eRačun, Fiskalizacija 2.0 and document flow to PDV
Invoices, customs documents, marketplace reports, warehouse, and VAT remittance must all be based on a single data process. Information from eRačun should only be included in this reconciliation if the taxpayer and transaction are actually subject to Croatian e-invoicing rules.
Don't automatically assume that every cross-border invoice must be entered into the Croatian e-invoicing system. First, you need to check whether the transaction is a domestic Croatian transaction, whether the company operates through a Croatian VAT ID, and whether it is covered by eRačun obligations.
E-invoicing is important for VAT returns primarily because it changes the document flow. If an invoice is not submitted for period-end closing, the PDV may be incomplete.
What to check?
- whether invoices are issued according to the correct VAT classification,
- whether purchase documents arrive on time,
- whether the company and transaction are subject to the eRačun obligation,
- if so, does the eRačun data match the invoices and PDV?.
The mere possession of a Croatian VAT ID by a foreign non-resident does not automatically imply the obligation to issue, receive, and fiscalize eRačun. The law applies primarily to taxpayers with their registered office, place of residence, or usual place of residence in Croatia, as well as to certain domestic transactions.
What to check before submitting the PDV declaration?
This is not an interactive checklist, but rather a list of the most common checkpoints before submitting the form and paying.
VAT ID period and status
Confirm the billing month, obligation start date and activity of the Croatian VAT ID.
The moment of settlement
Check the delivery, tax, import and correction dates – don’t base the period solely on the invoice date.
Sales and purchases
Agree on tax bases, rates, exemptions, reverse charge and right to deduct VAT.
Import and warehouse
Compare customs declarations, importer, EORI, OIB, VAT ID and goods movements.
EU transactions
Check the impact on PDV, PDV-S, ZP and Intrastat.
Corrections and nil declaration
Determine if the month requires a correction to previous data or a PDV with zero values.
Result and payment
Confirm the amount to be paid, the excess to be transferred, or the amount to be claimed for a refund.
ePorezna and archiving
Keep the signed version of the declaration, shipping confirmation, correspondence and proof of payment.
The most common errors when filing VAT returns in Croatia
An error in a PDV may concern more than just the tax amount. It may also concern the period, rate, VAT number, import, right of deduction, additional form, or payment.
| Mistake | Effect | How to reduce risk |
|---|---|---|
| Application of the deadline until the 20th of the month | Late declaration and payment for periods from 2026. | Schedule PDV, PDV-S, ZP and payment according to the current due date by the last day of the following month. |
| Treating a foreign non-resident as a quarterly taxpayer | Missed monthly declarations and reporting arrears. | If you do not have a registered office or permanent place of business in Croatia, set a monthly PDV period. |
| No PDV for a month without transactions | Declaration arrears despite active VAT ID. | Submit a monthly PDV with zero values until formal deregistration or change of obligation. |
| Incorrect treatment of imports | Incorrect VAT due or charged. | Reconcile PDV with customs, EORI, OIB and VAT ID documents. |
| No data from the warehouse | Incomplete local sale or IDT. | Combine sales data with merchandise movement. |
| Confusing PDV, PDV-S, and ZP | Missing additional form or incorrect reporting. | Create a table of obligations for EU transactions. |
| Treating PDV-ispravak as a universal correction | Using the wrong form and failing to correct the correct period. | First, determine the type of error and the impact on PDV, PDV-S, ZP, invoice and payment. |
| Automatic inclusion of every non-resident in the eRačun system | Unnecessary implementation or incorrect accounting assumptions. | Check the establishment of a taxpayer in Croatia and the scope of the Fiscalisation Act. |
| Refund application without preparing documents | Summonses, inspections and extensions of the return process. | Reconcile invoices, imports, deduction rights and the relationship of purchases to taxable activities. |
| Intrastat omission | No statistical reporting. | Monitor import and export thresholds separately. |
| No payment confirmation | Declaration sent, but VAT unpaid. | Control payment together with PDV shipment. |
Failure to submit a PDV, PDV-S, or ZP, submitting a form with incomplete information, or failure to pay may result in interest charges, an assessment of the liability by the tax office, and penalties. Do not enter a fixed penalty amount without checking the current law on the date of publication.
VAT returns in Croatia 2026 – the most important conclusions
Non-resident settles monthly
A foreign company with a Croatian VAT ID that does not have a registered office or permanent establishment in Croatia submits PDV on a monthly basis.
The deadline is the last day of the month
From 2026 settlements, PDV and payment are generally due by the last day of the month following the period.
One process, several forms
PDV, PDV-S, ZP, import, corrections, payment and Intrastat should result from one agreed set of data.
Want to sort out your Croatian VAT returns?
Let's go through PDV, billing period, documents, ePorezna, import, EU transactions and the payment process.
FAQ – VAT returns in Croatia 2026
Frequently asked questions after obtaining a Croatian VAT number.
The basic declaration is the PDV form. A foreign taxpayer entered in the Croatian VAT register must include the appropriate VAT items: output, input, import, EU transactions, corrections, and surplus.
A foreign taxpayer with a Croatian VAT ID who does not have a registered office, permanent establishment, place of residence, or habitual residence in Croatia must settle VAT monthly. They should not automatically use the quarterly period used in their country of residence.
For settlement periods from 2026 onwards, PDVs are generally submitted by the last day of the month following the settlement month. VAT is generally due by the same deadline. The earlier deadline of the 20th day of the month should not be applied.
The lack of sales or purchases does not automatically eliminate the obligation. If the Croatian VAT ID is active and the taxpayer remains subject to reporting, they should submit a monthly VAT return with zero values until they are formally deregistered or their status changes.
Depending on the business, PDV may include local sales, output and input VAT, imports, EU acquisitions and supplies, reverse charge, exempt transactions, adjustments and any surplus to be carried forward or refunded.
The PDV-S applies to certain intra-Community acquisitions of goods and services received from taxpayers in other EU countries. It is submitted by the last day of the month following the reporting month.
The VAT return is a summary of information for specific deliveries of goods and services to other EU countries. It is submitted by the last day of the month following the month in which the reporting obligation arose.
First, you need to determine the type of error, the source document, and the appropriate period. Corrections can affect invoices, PDVs, PDV-Ss, ZPs, Intrastats, and payments. There is no single form for every type of error.
The PDV-ispravak is not a general correction to the VAT return. It serves to notify about a correction to the tax base due to debts that have not been paid for more than a year.
If input VAT exceeds output VAT, the taxpayer may carry forward the excess or apply for a refund. The VAT authority must generally issue a refund within 30 days of submitting the VAT return, and in the event of an audit, no later than 90 days after its initiation.
This text is for informational purposes only and does not replace an individual tax assessment. When filing VAT returns in Croatia, it is important to verify taxpayer status, settlement period, transaction type, PDV, PDV-S, and ZP forms, ePorezna, import, payment, and current obligations to Porezna uprava.
