Taxes in Europe Database v2
Value Added Tax Act (Zakon o porezu na dodanu vrijednost) - Official Gazette of the Republic of Croatia No.: 73/13, 99/13, 148/13, 153/13 and 143/14.
VAT Act applies only on the territory of the Republic of Croatia.
1. Tax exemptions in the country
2. Exemptions for supply of goods within the European Union
3. Tax exemptions on imports
4. Tax exemptions on exports
5. Exemptions for services supplied on a movable property
6. Tax exemptions related to international transport
7. Tax exemptions for the supply of goods and services equivalent to export
8. Exemptions for the supply of services by intermediaries
9. Exemptions for transactions related to international trade
On 1st of January 2015 Republic of Croatia did not apply Article 395 of Directive 2006/112/EC.
Provision of the VAT Act regarding an increase of the reduced rate 2 from 10 to 13% came into force on 1st of January 2014.
Foodstuffs are taxable at 5% or 13% rate; VAT shall be paid at a rate of 5% on bread and milk, while the 13% rate applies on oils and fats, baby food, processed grain food and white sugar.
VAT shall be charged and paid at a reduced rate of “5” % on the supplies of the following:
VAT shall be charged and paid at a reduced rate of “13” % on the supplies of the following:
A taxable person shall pay the calculated and declared VAT for a tax period until the last day of the month following the end of the tax period referred to in Article 84, paragraphs 2 and 3 of VAT Act.
A taxable person shall pay the difference in VAT according to the annual VAT return by the deadline for the submission of the annual VAT return referred to in Article 85, paragraph 7 of VAT Act.