VAT Atlas · entry № 04 · current as of April 2026
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Republic of
Croatia
Member of EU · Euro · code HRStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Croatia.
Standard rate
25%
Reduced 13% food, water, newspapers, hotels, energy
Super-reduced 5% bread, milk, books, medicines, orthopaedic aids
Zero-rated 0% exports, intra-EU supplies
Threshold 39 816 EUR
Filing Monthly
§ Invoicing rules what you need to know
Tax authority Porezna uprava (Tax Administration)
Invoice language Croatian
Reverse charge Reverse charge applies to intra-EU B2B services, construction services, and supplies of immovable property under certain conditions.
Digital services B2C digital services to Croatian consumers are taxed at 25%. Suppliers must register via OSS if selling cross-border to Croatian consumers.
Penalties Late VAT filing penalties range from HRK 2,000–50,000. Non-issuance of invoices can result in fines up to HRK 500,000.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (OIB) must be shown
- Invoice must be issued at the time of supply or receipt of payment
- Fiscal receipt required for cash transactions (fiskalizacija)
- Invoices must be stored for 11 years
Frequently Asked Questions
What is the standard VAT rate in Croatia?
The standard VAT rate in Croatia is 25%.
What are the reduced VAT rates in Croatia?
13% (Reduced): applies to food, water, newspapers, hotels, energy. 5% (Super-reduced): applies to bread, milk, books, medicines, orthopaedic aids.
What is the VAT registration threshold in Croatia?
The VAT registration threshold in Croatia is 39 816 EUR.
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