Croatia VAT profile
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Croatia VAT Profile
| Standard VAT Rate | 25% |
| Reduced VAT Rate | 0%, 5%, 13% |
| EU VAT Number | HR 123 456 789 01 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 60,000 Non Resident Non EU Businesses - No threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of UK |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency: - Monthly: If the total value of supplies (including VAT) is above €110,000 - Quarterly: If the total value of supplies (including VAT) is below €110,000 Filing and Payment Deadline: Last day of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 450,000 Dispatches: EUR 300,000 Filing Frequency: Monthly Filing Deadline: 15th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency: - Monthly: This is a standard filing frequency Filing deadline: - The last day of the month following the reference period |
| EC Purchase List | EC Purchase List is a declaration summarises the value (per supplier) of intra-community acquisition of goods EU Member States . An EC Purchase List is required to be filed once a business performs intra-community purchases. Filing Frequency: - Monthly: This is a standard filing frequency Filing deadline: - The last day of the month following the reference period |
| Other VAT Declarations | Monthly survey on the price index Selected taxpayers are required to submit data on import price index to Eurostat on a monthly basis. This survey collects data on the turnover and process of imported goods. Filing deadline: The deadline dates for submission is sent directly by the statistical office every month, however it is generally set to be 15th day of the month following the reporting period. |
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