Croatia VAT (PDV) 2026 — 25% Standard, 5%/13% Reduced

Croatia applies a 25% standard PDV rate (Porez na dodanu vrijednost) and two reduced rates — 5% and 13% — in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 PDV Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Croatia applies two distinct reduced rates — 5% and 13%. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Croatian VAT number format with the VAT validator.

What Each Reduced Rate Covers

5% Reduced Rate

• Basic foodstuffs — bread, milk, eggs, meat, fruit, vegetables, infant formula.
• Books, newspapers and magazines — printed publications and certain digital publications.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses.
• Certain social services — services provided by recognised social care institutions.

13% Reduced Rate

• Food and beverages — including restaurant meals and catering services.
• Pharmaceutical products — prescription and over-the-counter drugs.
• Cultural events — cinema, theatre, museum admission, live performances.
• Hotel accommodation — overnight stays including breakfast and cleaning services.
• Passenger transport — bus, tram, rail and domestic flights within Croatia.
• Books (digital) — e-books and audiobooks.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate PDV automatically.

VAT Registration Threshold

Croatia's VAT registration rules:

• Mandatory registration: annual turnover exceeding €60,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Effect: registered businesses must charge PDV on taxable supplies, file monthly VAT returns, and can reclaim input VAT on business purchases.
• Non-Croatian businesses: foreign businesses making taxable supplies in Croatia must register for VAT regardless of turnover.

VAT Registration in Croatia

1. Who must register: any business exceeding the €60,000 threshold, plus all non-Croatian businesses making taxable supplies in Croatia.
2. Where: register with the Porezna uprava (Tax Administration). Applications can be submitted online or at local tax offices.
3. What you receive: a VAT identification number (HR + 11 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments and penalties.

Croatian Invoice Requirements

Under the Croatian VAT Act (transposing the EU VAT Directive Articles 226–231), every PDV invoice must contain:

1. Supplier details — full legal name, registered address, VAT identification number and OIB (personal identification number).
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding PDV.
7. Rate and amount — applicable PDV rate (25%, 13% or 5%) per line, net subtotal per rate, total PDV amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Build a compliant Croatian invoice in seconds with the invoice generator — select 25%, 13% or 5% rate, add your OIB, and export as PDF.

Reverse Charge in Croatia

The reverse charge mechanism shifts VAT accounting from seller to buyer in these Croatian scenarios:

• B2B services from Croatia to an EU customer: you invoice at €0 PDV with a reference like: "Reverse charge — Art. 196 Council Directive 2006/112/EC. Customer to self-account." Both your VAT ID and the customer's must appear on the invoice.
• B2B services received from abroad: if a non-Croatian supplier provides services to your Croatian business, you self-account Croatian PDV under the reverse charge and report it on your return.
• Domestic construction: the main contractor self-accounts PDV on payments to subcontractors in the construction sector.

Check any cross-border scenario with the reverse-charge vs OSS checker before invoicing.

OSS — Croatia and the One Stop Shop

Croatia participates in the EU One Stop Shop (OSS) since 1 July 2021:

• B2C distance sales of goods to other EU countries — once your pan-EU cross-border turnover passes €10,000 per year, you must charge the destination country's VAT rate and declare it through OSS.
• Registration: register for OSS via the Porezna uprava portal. You file one quarterly OSS return covering all destination countries.
• Below €10,000: you may charge Croatian 25% PDV on all B2C cross-border sales.
• B2B: OSS does not apply — reverse charge governs those transactions.

Run any scenario through the reverse-charge vs OSS checker to confirm the correct treatment.

Worked Examples

Worked Example — Adding 5% Reduced PDV

A Zagreb bookshop sells books worth €500 net. The reduced 5% rate applies to books.

Gross = €500 × 1.05 = €525 · PDV = €25

Verify instantly with the VAT calculator — select Croatia and set 5% in Custom-rate mode.

How to Use the Croatian VAT Calculator

1. Select Croatia from the country dropdown — the standard 25% rate auto-fills.
2. Choose mode: Add PDV (net → gross), Remove PDV (gross → net), or Custom rate (use 5% or 13% for reduced items).
3. Enter the amount and click Calculate. Net, PDV and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Croatian Porezna uprava and EUR-Lex. Always confirm with your local tax advisor.