VAT (VALUE ADDED TAX )

TAXPAYER

1. Any person who independently performs any economic activity regardless of the purpose or result of performing that activity.

2. Any person who occasionally supplies new means of transport (for example citizens and ministries).

3. A taxpayer who does not have headquarters, a permanent establishment or permanent or habitual residence on the territory of the Republic of Croatia and carries out supply of goods or services on the home territory which is taxable in the Republic of Croatia (unless VAT is paid by the goods or services recipient from Croatia). Taxpayers who have headquarters in the European Union may appoint a tax representative in the Republic of Croatia, while taxpayers with headquarters outside the European Union have to appoint tax representative as the person liable to pay VAT.

4. State government bodies, state administration bodies, the bodies and units of local and regional self-government, chambers and other bodies governed by public law if performing economic or other activity, and non-taxation of those activities would result in distortion of market competition.


SUBJECT OF TAXATION / TAXABLE AMOUNT 

No.SUBJECT OF TAXATIONTAXABLE AMOUNT
1.The supply of goods on the home territory for consideration, performed by the taxable person acting as such,consideration for supplied goods
2.The acquisition of goods within the European Union carried out on the home territory for consideration
includes everything the acquirer provided or should provide to the supplier (established on the basis of the same elements as the taxable amount for the supply of goods)
 
3. Supply of new means of transportconsideration for the supply of new means of transport
4.The supply of services on the home territory for consideration, performed by the taxable person acting as such,consideration for services supplied
5.
Use of goods which form part of the taxpayer's business assets for his private purposes or for the private purposes of his employees, if they dispose of the assets without consideration or if they generally use them for purposes other than for the performance of the taxpayer's activities, and if input tax has been entirely or partially deducted for those goods or their parts
 
 purchase price of those and similar goods, and if that price is unknown, the amount of costs determined at the moment of supply
6.
Use of goods which form part of the taxpayer's business assets for his private purposes or for the private purposes of his employees or for purposes other than for the performance of the taxpayer's activities, and if input tax has been entirely or partially deducted for those goods or their parts
 
total cost of supplying services
7.
The supply of services without consideration by a taxpayer for his private purposes or the private purposes of his employees or generally for purposes other than to perform his activity
 
total cost of supplying services
8.Import of goodscustoms value determined in accordance with customs regulations


 

RATE / AMOUNT

  • 5%,
  • 13%
  • 25%​


ACCOUNT AND ACCOUNT NUMBER

State budget of the Republic of Croatia

​HR1210010051863000160


REGULATIONS

Value Added Tax Act, Official Gazette 73/13, 148/13, 143/14, 115/16, 106/18; Decision of the Constitutional Court of the Republic of Croatia 99/13, 153/13

Ordinance on the Value Added Tax, Official Gazette 79/13, 85/13-corrigendum, 160/13, 35/14, 157/14, 130/15, 1/17, 41/17, 128/17, 1/19

​Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax

​Council Implementing Regulation (EU) No. 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No. 282/2011 as regards the place of supply of services

​Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)

​Council Regulation (EU) No. 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No. 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

​Framework Agreement between the European Commission and the Government of the Republic of Croatia concerning the participation of the Republic of Croatia in the European Community aid programmes, Official Gazette – International Agreements, 8/02, 11/02