Croatia VAT returns

Regular Croatian VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in Croatia, and to report any VAT due/refund from the tax payer.

How often are Croatian VAT returns required?

Non-resident companies are required to file monthly VAT returns regardless of the level of turnover. The tax authorities no longer expect a Croatian annual VAT return.

What Croatian VAT can be deducted?

Companies registered in Croatia, and charging Croatian VAT, may offset the VAT charged on sales (output VAT) against the VAT paid on Croatian supplies (input VAT). This includes VAT charged on the import of goods. Examples of VAT deductions include:

  • Purchase and lease of vehicles and other means of personal transport except when used for business purposes such as training, rental, transport of passengers and goods.
  • Purchase of goods and services for business partners e.g. accommodation, gifts, sport, entertainment

What are the deadlines for filing Croatian VAT returns?

Croatian VAT filings for non-residents are due monthly on the 20th of the month following the tax period end. Any Croatian VAT due must be paid before the last day of the month following the end of the tax period.

Type of return

Frequency

Filing deadline

Document

Format

VAT return

Monthly

20th day of the month after the end of the taxation period

Obrazac-PDV

PDF

VAT return

Quarterly

20th day of the month after the end of the taxation period

Obrazac-PDV

XML

EC listing

Monthly

20th day of the month after the end of the taxation period

Obrazac-ZP

PDF

Intrastat

Monthly

Between the 1st and the 15th day of the following month for which the Intrastat form is completed

Intrastat Declaration

XML

VAT Books

Monthly

20th day of the month after the end of the taxation period

Obrazac U-RA

PDF

VAT Books

Quarterly

20th day of the month after the end of the taxation period

Obrazac U-RA

XML

Where are Croatian VAT returns filed?

Electronic filing of VAT returns and payment has been mandatory in Croatia since 2013. The relevant forms can be obtained and submitted via the Croatian Tax Administration website.

Croatian VAT penalties

There may be penalties for late Croatian returns and VAT payments. These range from HRK2000 to HRK500,000  Interest is charged on outstanding balances at a rate of 12% per annum.

How are Croatian VAT credits recovered?

If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a Croatian VAT credit arises. This is generally rolled over to the following month for offset against any output VAT due. It is possible to apply for a Croatian VAT credit which will be refunded within 30 days of the date of submission.

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