Selling to Croatia 2026 — VAT Rates, Rules & Compliance

This guide covers the Croatia-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Croatian customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Croatia (PDV)

In Croatia, VAT is known as PDV (Porez na dodanu vrijednost). Croatia has one of the highest standard VAT rates in the EU. When you sell to a Croatian consumer under the IOSS scheme, you must charge the correct Croatian PDV rate at checkout.

Standard Rate: 25%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Croatia’s 25% rate is tied with Denmark and Hungary (27%) as among the highest in the EU. For high-ticket items, this makes the PDV charge material in your checkout pricing.

Reduced Rate: 13%

Applies to:

• Accommodation services (hotels, guesthouses)
• Restaurant and catering services (food and non-alcoholic beverages)
• Newspapers and periodicals (adult press)
• Fresh meat, fish, fresh fruit and vegetables
• Entry to cultural events, concerts, and sports events
• Certain agricultural supplies

Reduced Rate: 5%

Applies to a narrower set:

• Books (physical and e-books)
• Scientific journals and textbooks
• Baby foods and infant formula
• Water supply (piped)
• Cinema tickets
• Daily newspapers

Your e-commerce platform can handle rate overrides, but you must manually assign products to the correct Croatian PDV categories.

Currency: Euro (EUR)

Croatia adopted the Euro on 1 January 2023, replacing the Croatian Kuna (HRK). All prices, invoices, and VAT returns for Croatia are denominated in EUR. This simplifies pricing for sellers already operating in euros.

Selling to Croatian Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Croatian consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Croatian consumer, you must comply with Croatian PDV rules.

IOSS vs non-IOSS in Croatia

If you sell physical goods under €150 to Croatian consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped by Croatian customs (Carinska uprava)
2. HP (Hrvatska pošta / Croatian Post) or a courier contacts the customer to collect outstanding PDV
3. The hidden cost: carriers add a customs clearance fee — typically €5–€10 depending on the carrier
4. Croatia has a growing online shopping population, and unexpected customs charges create friction and returns

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure your shipping labels include accurate HS codes and correct product descriptions.

Selling to Croatian Businesses (B2B)

For sales to a VAT-registered Croatian business, the standard EU B2B rules apply.

1. Validate the PDV-ID. Croatian VAT numbers start with ‘HR’ followed by 11 digits (e.g., HR12345678901). Always validate on VIES before zero-rating the invoice.
2. Reverse charge. Do not charge VAT. The Croatian business accounts for PDV on their own Croatian return.
3. Invoice statement. Your invoice must clearly state “Reverse Charge” or in Croatian: “Prijenos porezne obveze”.

Key Compliance Requirements for Croatia

Invoice retention — 6 years

You are legally required to retain all VAT invoices and related records for 6 years under Croatian tax law.

Invoice requirements

Invoices issued to Croatian customers must include your VAT number (if registered), the customer’s address, a unique sequential invoice number, the PDV rate applied to each line item, and the date of supply. Invoices for amounts under €600 may use a simplified format.

Recent eurozone membership

Croatia joined the eurozone on 1 January 2023. This was a significant administrative change for Croatian businesses, and the Croatian Tax Administration (Porezna uprava) has updated its VIES reporting accordingly. Ensure you are validating Croatian VAT numbers via VIES with the current HR prefix (not the legacy Croatian Kuna-era formats).

Digital goods

Croatia fully taxes digital goods and services (SaaS, downloads, streaming) under the PDV framework at the 5% reduced rate for e-books and the standard 25% for most software and streaming services.

Shipping to Croatia: Documentation

• Electronic customs data: ensure your carrier transmits customs data electronically to Croatian customs.
• Accurate descriptions: use specific product descriptions with correct HS tariff codes.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation on the parcel is not sufficient for electronic customs clearance.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Croatia-specific rules above apply to any international seller.

• United Kingdom — Post-Brexit, GB sellers shipping to Croatia face standard non-EU customs requirements.
• United States — guide coming soon
• Australia — guide coming soon