VAT in Croatia 2026
VAT in Croatia operates under the name PDV. For a foreign company, determining the place of taxation, the status of the buyer, the appropriate reverse charge mechanism, import rules, the possibility of applying OSS, IOSS, or SME, and the impact of Croatian digital obligations is crucial. If you need assistance, use Taxenlight: VAT registration abroad and VAT return processing abroad.
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 a Croatian identification number used in tax processes. The need for one should be assessed in conjunction with VAT registration requirements, imports, transaction type, and company status.
VAT registration
A foreign company may need a Croatian VAT number when it carries out locally taxed transactions and cannot apply reverse charge, OSS, IOSS, or the SME exemption. The full OIB and P-PDV procedures are described in a separate guide.
VAT declaration
After local registration, the primary settlement form is the PDV declaration. Settlement periods, deadlines, payment, PDV-S, ZP, corrections, and nil declarations are discussed in a separate guide.
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
Check whether the seller settles the tax, the buyer settles it through reverse charge, or whether it is possible to apply OSS, IOSS, cross-border SME exemption or another special procedure.
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%
The standard VAT rate in Croatia is 25%. The 13% and 5% rates apply only to categories specified in Croatian law, while the 0% rate applies to specific transactions that meet statutory requirements. Before applying the preference, it is important to verify the exact classification of the good or service, the documentation conditions, and the transaction date.
| 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% | Specifically defined goods and services indicated in Article 38 of the Croatian VAT Act. | Do not automatically transfer the classification used in Poland or another country. Check the exact delivery item and the current wording of the regulations. |
| 5% | Selected categories of essential goods and services specified in the regulations, including certain food products, books, medicines or medical devices. | The preference does not automatically apply to all similar products. For imports and e-commerce, the product classification and detailed rate conditions must be verified. |
| 0% | Selected transactions indicated in the VAT Act, if all conditions are met. | The 0% rate is not the same as an exemption or reverse charge. Documentation confirming eligibility is required. |
| 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. |
Temporary regulations in 2026: some of the preferences arising from Article 38 paragraphs 4 and 5 of the Croatian VAT Act were to be valid until March 31, 2026, but their application was extended until March 31, 2027.For products subject to temporary regulations, it is necessary to check the delivery date and the current wording of the Act.
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. |
When might a foreign company need a Croatian VAT number?
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.
A company established in another EU country can, in certain cases, benefit from the cross-border SME exemption. This requires prior notification of the procedure to the administration of the country of establishment, an identification number ending in EX, and a turnover not exceeding €60,000 in Croatia and €100,000 in the EU. The system is not automatic and is not available to companies established outside the EU.
What usually comes up in the process?
OIB, P-PDV, documents, power of attorney, tax representative, SME system, EX number and deregistration are described in detail in the guide on how to obtain a Croatian VAT number.
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.
Basic obligations after obtaining a Croatian VAT number
Once a Croatian VAT number is obtained, the company enters the local reporting system. The basic form is the VAT declaration, but additional forms and statistical obligations may apply for certain transactions.
Basic declaration
The PDV form includes local settlement of output and input VAT and the relevant items for import and EU transactions.
Billing period
Settlements can be made monthly or quarterly, depending on the terms of Croatian law. Detailed declaration and payment deadlines are described in a separate guide.
PDV-S, ZP, Intrastat
Additional forms and Intrastat only appear when the company performs the appropriate transactions or exceeds the appropriate statistical threshold.
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 in Croatia doesn't depend solely on the buyer's VAT number. It's necessary to determine the legal basis, the recipient's status, and whether the foreign supplier is VAT registered in Croatia. Of particular importance is Article 75(2) of the Croatian VAT Act, which concerns supplies made by foreign taxpayers; the Croatian administration describes this area as " prijenos porezne obveze."
B2B services
For many B2B services, the place of taxation is with the buyer, who settles the VAT. However, this is a separate basis from the reverse charge, which applies to local supplies by a foreign taxpayer, and does not include exceptions, such as real estate services.
Goods in Croatia
If a foreign supplier is not registered for VAT in Croatia, the Croatian recipient can account for VAT on a specific local supply. However, if the supplier already has a Croatian VAT ID, they generally cannot apply reverse charge under Article 75(2) and must charge Croatian VAT.
Description matters
An invoice without a PDV must be based on a specific legal basis. Do not use the general term "reverse charge" without determining which provision transfers the obligation to the recipient.
Taxenlight advises
Do not combine the general rules for B2B services, the reverse charge under Article 75(2), and the sector-specific reverse charge for specific domestic transactions into a single mechanism. Each of these bases has different conditions.
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 – what applies to non-residents in 2026?
As of January 1, 2026, Croatia has been using the extended eRačun and Fiskalizacija 2.0 systems. However, the obligation does not stem from the mere possession of a Croatian VAT ID. The key factors are whether the taxpayer has its registered office, place of residence, or usual place of residence in Croatia, and whether it is carrying out a transaction covered by the Fiscalization Act.
A taxpayer registered in the Croatian VAT register who does not have a registered office, place of residence, or habitual residence in Croatia is not obligated under the Fiscalization Act to issue, receive, or fiscalize eRačun. This means that non-resident VAT registration should not be presented as an automatic entry point into Fiskalizacija 2.0.
The situation of entities actually established in Croatia, voluntary use of the system, contractual requirements and possible public sector invoicing obligations should be checked separately.
What to check practically?
- whether the company has its registered office, place of residence or habitual residence in Croatia,
- whether he is only a non-resident with a Croatian VAT ID,
- whether the transaction is a domestic transaction covered by the Act,
- whether eRačun is used voluntarily or on the basis of a separate obligation,
- whether the company uses an intermediary or its own technical solution.
Taxenlight advises
Don't use a Croatian VAT ID alone as a criterion for eRačun compliance. First, determine the taxpayer's status in Croatia and the legal basis for the specific obligation. This is confirmed in the official FAQ on Porezna uprava.
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 you have tax obligations in Croatia?
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 are the VAT rates in Croatia in 2026?
The standard VAT rate in Croatia is 25%. In addition, rates of 13%, 5%, and 0% apply, but only to categories and transactions that meet the conditions set out in Croatian law.
When are the 13% and 5% rates applied in Croatia?
The 13% and 5% rates apply to specific categories of goods and services. The classification used in Poland should not be transferred to Croatia, nor should preferences be applied solely based on the product's trade name. It is necessary to verify Article 38 of the VAT Act and the validity of any time-limited regulations.
Can an EU company benefit from the SME exemption in Croatia?
A company established in another EU country can, in certain cases, benefit from the cross-border SME exemption in Croatia. This requires prior notification, a number ending in EX, and a turnover not exceeding €60,000 in Croatia and €100,000 in the EU. The exemption is not automatic and is not available to companies from outside the EU.
Does reverse charge work automatically in Croatia?
No. You must check the legal basis, the recipient's status, and whether the foreign supplier has a Croatian VAT ID. If the foreign supplier is already VAT-registered in Croatia, they generally cannot apply reverse charge under Article 75(2) to their locally taxable supplies.
Does OSS replace local VAT settlement?
OSS can simplify the settlement of certain B2C deliveries to Croatian consumers, but it does not replace every local obligation. It typically does not address sales from a Croatian warehouse, local B2B deliveries, imports, or transactions outside the scope of the procedure.
Is a non-resident with a Croatian VAT ID subject to eRačun?
Not solely because of having a Croatian VAT ID. A non-resident who has no registered office, place of residence, or habitual residence in Croatia is not required to issue, receive, or fiscalize eRačun under the Fiscalization Act. Other legal grounds or voluntary use of the system should be examined separately.
Can a non-resident benefit from import VAT settlement?
Yes. A foreign taxpayer registered in the Croatian VAT register may use VAT settlement upon import if they meet the required conditions, have full deduction rights, and correctly declare this settlement method in their customs declaration.
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).
