VAT in Croatia

Value Added Tax in Croatia is also known as " Porez na dodanu vrijednost" (PDV) in the local language.

What are the VAT rates in Croatia?

The VAT rates applicable in Croatia are:

• Standard Rate: 25%.
• Reduced Rates: 13% and 5%.

The reduced and super-reduced VAT rate will only be applied to specific products covered by the VAT Directive.

VAT rates in Croatia by product and service

The standard VAT rate is 25%. The standard VAT rate will generally apply to all goods and services for which no exemption or reduced VAT rate is provided.

The first reduced VAT rate is 13%. For example, this reduced VAT rate apply to hotel accommodation, certain publications in magazines and newspapers, some food products, child car seats, and catering services.

The second reduced VAT rate is 5%. This reduced rate will apply, to foodstuffs, books, medicines, certain types of scientific or cultural magazines, and cinema tickets, among others.

Finally, some supplies of goods or services are exempt from VAT, such as postal services, activities in the public interest, financial and real estate services, medical services and insurance operations.

To confirm the VAT rate applicable to a particular product or service in Croatia, we recommend that you contact us.

• Foodstuff
  13% and 5%
• Water supplies
  13%
• Pharmaceutical products
   5%
• Medical equipment for disabled persons
   5%
• Children´s car seats
  13%
• Passenger transport
  25%
• Books
   5% and 25%
• Books on other physical means of support
   5% and 25%
• Newspapers
   5% and 13%
• Periodicals
   5% and 13%
• Admission to cultural services (theatre, etc)
  5% and 25%
• Admission to amusement parks
  25%
• Pay TV / cable
  25%
• TV licenses
  Exempt
• Writers / composers
  13%
• Hotel Accommodation
  13%
• Restaurant and catering services
  13%
• Restaurants
  13%
• Medical and dental care
  Exempt (hospital and health services) and 25%
• Repair of shoes and leather goods
  25% 
• Repair of clothing and household linen
  25% 
• Hairdressing
  25%