Your professional business partner in Croatia
TIMEVAT help foreign companies in most industries with registration, reporting and compliance in Croatia. We are your VAT experts and consultants towards the Croatian authorities.
If a company not established in Croatia is providing ‘taxable supplies’ of goods or services in Croatia, it may have to obtain a non-resident Croatian export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Croatian export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.
It is important that all businesses with any commercial activity in Croatia assess their compliance obligations and register prior to commencing taxable transactions if applicable.
What you need to know
There are various scenarios that would trigger an obligation to register for VAT in Belgium. Some of the most common examples are:
- Importing goods into Croatia from outside the European Union
- Buying and selling goods in Croatia
- Selling goods from Croatia which are delivered to customers outside of Croatia (business or private customers)
- Acquiring goods in Croatia from another EU country (Intra-community acquisitions)
- Holding inventory in Croatia for sale, distribution or consignment
- When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.
If you already do business or plan to do business in Croatia, you should contact TIMEVAT immediately. We speak the language, have easy access to the Croatian authorities and now the procedures. Please contact us for advise and assistance.
VAT Rates, Formats & Thresholds
| VAT Rates | VAT Designation | VAT Number Format | Distance Selling Threshold | Intrastat Threshold | ||
| 25% | (Standard) | PDV | HR12345678901 | € 10,000 *) | € 400,000 | (Arrivals) |
| 5/13% | (Reduced) | € 200,000 | (Dispatches) |
*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.
VAT return periods
Monthly
Quarterly
Annual returns
No
EC Sales Lists frequency
Monthly or quarterly if VAT reporting is done quaterly
EC purchase lists
No
Other reporting requirements
No
Reverse charge
Croatia applies an extended reverse charge to a wide range of goods and services. Please contact us if you would like details of how the extended reverse charge applies in Croatia.
Fiscal repræsentation
A business established in a country outside the EU must appoint a tax representative to register for VAT in Croatia.
