VAT returns in Croatia 2026
VAT returns in Croatia begin where registration ends. If a foreign company has a Croatian VAT number, it must establish a PDV form, due date, payment, ePorezna, and any additional reports resulting from its transactions.
This guide covers settlements after obtaining a number. If you're just checking your OIB/PIN and P-PDV, please see our guide on VAT registration in Croatia. For general information on rates and taxation, see our article on VAT in Croatia.
The PDV declaration is the result of the entire process, not just a list of invoices
A company with a Croatian VAT ID must consolidate sales, purchases, imports, warehouse data, EU transactions, adjustments and payments into one coherent settlement process.
Croatian VAT operates under the name PDV, or porez na dodanu vrijednost (Polish VAT Return). The basic declaration is the PDV form. PDV-S and ZP may also be used for EU transactions, and Intrastat for goods trade.
For non-residents, the biggest risk is a lack of due process. Invoices, customs documents, marketplace reports, warehouse, eRačun, and VAT transfers must all be consistent. If each person has a different piece of data, the declaration quickly becomes a guessing game.
What goes into the process?
- sales and purchase invoices,
- import documents and customs data,
- warehouse movements and EU transactions,
- corrections, VAT excess and payment.
Taxenlight Experience
In our experience, VAT returns abroad are rarely compromised by the form itself. The most common problem is a lack of data reconciliation: the warehouse shows different goods movements, sales reports are different, and the import document wasn't sent to the person preparing the PDV. In Croatia, PDV, PDV-S, ZP, Intrastat, and invoice flow should be viewed as a single system.
Who files VAT returns in Croatia?
Declarations are filed by taxpayers registered for VAT in Croatia, including foreign taxpayers with a Croatian VAT number. The general rules and obligations of foreign taxpayers are described in the VAT for foreign persons section of the VAT.
Local sales
Goods located in Croatia, sales from a warehouse, local services or invoices with a Croatian PDV may need to be included in the declaration.
Import and purchase
Imports, input VAT, customs documents and local purchases affect the right to deduct and the VAT surplus.
EU transactions
WNT, WDT and selected services can trigger not only PDV, but also PDV-S, ZP or data needed for Intrastat.
Taxenlight advises
An active Croatian VAT number isn't just a number on an invoice. It also allows you to track your billing periods, PDV data, additional forms, payments, and correspondence with the Porezna Uprava.
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 | Basic VAT declaration in Croatia. | When a taxpayer has a Croatian VAT ID and reports sales, purchases, imports, EU transactions, corrections or VAT surplus. |
| PDV-S | Information on specific purchases of goods and services received from the EU. | When a taxpayer settles in Croatia purchases or services from other Member States. |
| ZP | Aggregated information for selected deliveries of goods and services to other EU countries. | When a taxpayer carries out certain EU transactions using a Croatian VAT number. |
| ePorezna | Electronic tax administration system. | When handling forms, correspondence and shipping confirmations. |
| Intrastat / CIWS | Statistical reporting of EU trade in goods. | 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
Current information from Porezna uprava indicates that VAT must be declared and paid by the last day of the month following the end of the tax period. This deadline change is also confirmed by an amendment published in Narodne novine.
Set a period
Check whether the taxpayer settles monthly or quarterly and from which period the PDV starts.
Collect data
Invoices, import, warehouse, EU transactions, corrections and payment should be ready before the deadline.
Submit forms
PDV and any PDV-S and ZP must be synchronized with the same period and data.
Pay VAT
The transfer amount should match the declaration, period and taxpayer identification data.
Don't work on the old date
Older materials may indicate the 20th of the month. For 2026 settlements, the schedule should be based on the current due date, up to the last day of the month following the settlement period.
Monthly, quarterly and zero VAT returns in Croatia
The settlement period can be monthly or quarterly, but a foreign company should not transfer the rhythm from the country of its headquarters without checking the Croatian obligation.
| Situation | What to check | Practical risk |
|---|---|---|
| Monthly settlement | Does PDV need to be submitted for each month?. | Lack of data from the warehouse or import may delay the closing of the period. |
| Quarterly settlement | Does the taxpayer have the right and assigned quarterly obligation?. | Additional forms or transaction data may require more frequent review. |
| No-sale period | Do I need to submit a zero declaration or other information?. | An active VAT number does not automatically mean that there is no reporting obligation. |
| Project completed | Should registration be closed?. | Failure to close the number may leave obligations despite no transaction. |
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.
Acquisitions from the EU
It may concern certain purchases of goods and services received from other Member States.
Deliveries to the EU
May apply to selected deliveries of goods and services to other EU countries with a Croatian VAT number.
Access and confirmations
You need to determine who has access, who sends forms, who receives messages, and where confirmations are saved.
Taxenlight advises
For foreign taxpayers, separate roles: who prepares the data, who approves the declaration, who is responsible for technically submitting the form, and who monitors correspondence. Without this, the declaration may be ready but not submitted.
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. |
Reverse charge, VAT surplus and refund in the PDV declaration
After registration, it's not enough to simply enter the reverse charge on the invoice. You need to check whether the transaction affects the PDV, additional forms, and the right to deduct.
Reverse charge
It may influence the way the transaction is reported, but it does not replace the analysis of the buyer's status, place of taxation and the role of the Croatian VAT ID.
VAT surplus
If the input VAT exceeds the output VAT, you must decide whether the excess should be carried forward or reported for refund.
Form consistency
The same transaction can be relevant for PDV, PDV-S, ZP, Intrastat and source documents.
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.
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
eRačun does not replace the PDV declaration, but it does influence the flow of invoices. The most important factor for declarations is whether the data from digital invoices matches the VAT settlement.
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 data from e-invoices matches the PDV,
- who is responsible for the circulation of eRačun.
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.
Period and VAT ID
Determine the settlement period and activity of the Croatian VAT number.
Sales and purchases
Collect invoices, corrections, rates, exemptions and input VAT.
Import and warehouse
Reconcile customs documents, warehouse data and goods movements.
EU transactions
Check if PDV-S, ZP or Intrastat data is needed.
PDV result
Confirm the amount to be paid, the excess to be transferred, or the refund.
ePorezna
Make sure who is sending the form and who is receiving the confirmation.
Payment
Check the transfer details, date and consistency of the amount with the declaration.
Archives
Save the declaration, shipping confirmation, payment and source documents.
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 |
|---|---|---|
| Work on the old date until the 20th day | Incorrect schedule for 2026. | Use the term until the last day of the month after your period. |
| No declaration for the period without sales | Risk of reporting arrears. | Check the zero declaration 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. |
| 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. |
VAT returns in Croatia 2026 – the most important conclusions
PDV is the basis
After VAT registration, a foreign company should determine when and at what rhythm it submits the PDV form.
The deadline changes the work plan
From 2026, plan your declaration and payment by the last day of the month following the settlement period.
Data must be consistent
PDV, PDV-S, ZP, import, warehouse, Intrastat and eRačun should be handled as one data process.
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 VAT return in Croatia is the PDV form. It is submitted by taxpayers registered for VAT in Croatia, including foreign taxpayers if they have a Croatian VAT number and perform transactions requiring local reporting.
From 2026, VAT returns must generally be submitted by the last day of the month following the end of the tax period. The same deadline generally applies to VAT payments.
For 2026 settlements, the schedule should not be based on older materials indicating the 20th day of the month. Current sources indicate the deadline is the last day of the month following the settlement period.
Croatian VAT returns can be filed monthly or quarterly. After registration, you'll need to check the taxpayer's assigned settlement period and whether they qualify for quarterly returns.
This should not be assumed automatically. If a taxpayer has an active obligation to file a PDV for a given period, it is necessary to determine whether a zero-value return or other form of reporting the absence of transactions is required.
Depending on the business model, PDV may include local supplies of goods and services, output VAT, input VAT, imports, intra-Community acquisitions, EU supplies, exempt transactions, corrections and VAT surplus.
The PDV-S is a form for certain purchases of goods and services received from other EU member states. It may apply to taxpayers who use a Croatian VAT number for EU transactions.
The VAT declaration is a summary of information for specific supplies of goods and services to other EU member states. It does not replace the VAT declaration, but may be an additional obligation for EU transactions.
Porezna uprava indicated that as of February 2, 2026, new and modernized functionalities are available in the ePorezna system, including PDV, PDV-S and ZP forms.
Imports can impact the PDV declaration, especially when the taxpayer accounts for import VAT in the declaration or deducts input VAT. Import data should be reconciled with customs documents.
Not always. Intrastat does not automatically result from VAT registration alone. However, it may apply to companies with a Croatian VAT ID that trade goods with other EU countries and exceed the thresholds.
It's important to determine whether a declaration correction, invoice correction, additional form correction, or clarification to the Porezna uprava (Polish Tax Administration) is necessary. It's worth analyzing the error in conjunction with the PDV, PDV-S, ZP, Intrastat, and source documents.
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.
