Croatian VAT Registration for Foreign Companies

VAT Who we are

Your Croatian VAT partner — in English

Registering a foreign company for VAT in Croatia means Croatian forms, certified translations and a tax office that corresponds in Croatian. Once you are registered, there are monthly returns to file, EU reports to submit and deadlines to keep.

DECIO, an accounting practice near Split, handles the Croatian side for you. We check whether registration is really necessary, prepare and submit the application and file your returns every month — while you receive clear explanations and payment instructions in English.

European Union flags in front of the European Commission in Brussels

Do you need to register?

When a foreign company needs a Croatian VAT number

Croatia has no VAT registration threshold for businesses established abroad. If your company makes taxable supplies in Croatia for which it — not your customer — owes the VAT, it has to register before the first supply. Typical cases:

Selling goods stored in Croatia

Goods sold from a warehouse or consignment stock in Croatia, or imported into Croatia and sold on locally.

Events, tickets and admissions

Conferences, trade fairs, concerts, courses and other events held in Croatia, where the VAT is due in Croatia.

Work for private customers

Installation, repairs, construction or other work in Croatia for customers who cannot account for the VAT themselves.

Renting out property in Croatia

Companies that rent apartments or houses in Croatia to tourists or other guests. More for apartment owners

Moving your own goods

Transferring your own stock between Croatia and other EU countries — for example to supply Croatian customers from local stock.

Distance sales to consumers

Online sales to Croatian consumers above the EU-wide €10,000 threshold, unless you report them through the One-Stop Shop (OSS).

When you usually do not need one

Services to Croatian VAT-registered businesses — your customer accounts for the VAT under the reverse-charge rules.
Electronic services and distance sales to consumers that you report through the One-Stop Shop (OSS) in your home country.
Goods shipped to Croatian businesses from another EU country — these are intra-EU supplies, reported where you are registered.

Not sure which applies to you? Tell us what you sell and to whom, and we will check whether you need to register.

The process

How Croatian VAT registration works

01
Check and plan

We confirm that registration is needed and from which date, and list the documents your company has to provide.
02
Documents and translations

Usually an extract from your company register, proof of your VAT status at home and a description of your planned activity in Croatia — translated into Croatian by a certified court interpreter. We can recommend one.
03
OIB and VAT application

Your company receives a Croatian OIB and we submit the P-PDV form at least 15 days before your first supply. Foreign taxpayers are registered by the Tax Administration's Zagreb regional office.
04
Your Croatian VAT number

Your VAT number is HR followed by your 11-digit OIB — for example HR12345678901. From then on we file your returns every month.

After registration

Your Croatian VAT obligations

Return	What it covers	Deadline
VAT return (PDV form)	VAT on your Croatian supplies and the input VAT you deduct	Monthly, by the last day of the following month
VAT payment	The VAT due for the period, paid to the Tax Administration	By the last day of the following month
EC sales list (ZP form)	Supplies to VAT-registered customers in other EU countries	Monthly, for months with such supplies
PDV-S form	Goods and services you received from other EU countries	Monthly, for months with such purchases

Companies established in another EU country can register directly. Companies from outside the EU generally have to appoint a tax representative in Croatia, who is responsible for the VAT together with the company.

What we do

Croatian VAT compliance for foreign companies

Registration check

We confirm whether you need a Croatian VAT number at all — or whether the reverse charge or the OSS already covers you.

OIB and VAT registration

We prepare the P-PDV application with the supporting documents and handle all communication with the Tax Administration in Croatian.

Monthly VAT returns

The PDV return and the ZP and PDV-S forms, prepared from your invoices and filed on time every month.

Input VAT recovery

We make sure you deduct the Croatian VAT you pay on purchases — and claim the refund when the balance is in your favour.

Invoices that meet Croatian rules

We check that your invoices contain everything Croatian law requires, and whether the Fiscalisation 2.0 e-invoicing rules apply to you.

Tax Administration requests

Questions, checks and requests from the Tax Administration answered on your behalf and explained to you in English.

Deregistration

When your activity in Croatia ends, we deregister your company properly, so that no return is missed.

Branch or Croatian company

Opening a branch or a Croatian subsidiary? We also keep the full books, payroll and annual statements.

FAQ

Frequently asked questions

Does my company need a Croatian VAT number?

Usually yes, if you supply goods or services in Croatia and the VAT is not shifted to your customer under the reverse-charge rules — and you have to register before the first supply. Typical examples are selling from stock in Croatia, events and tickets in Croatia, and work for private customers. Services to Croatian VAT-registered businesses are usually reverse-charged, so no registration is needed.

Is there a VAT registration threshold for foreign companies in Croatia?

No. The €60,000 threshold applies only to businesses established in Croatia. A foreign company with taxable supplies in Croatia has to register from the first euro.

What does a Croatian VAT number look like?

It is the prefix HR followed by the company's 11-digit OIB (personal identification number), for example HR12345678901. Any EU VAT number can be checked in the European Commission's VIES system.

Do we need a fiscal representative in Croatia?

Companies established in another EU country can register directly. Companies from outside the EU generally have to appoint a tax representative in Croatia, who is responsible for the VAT together with them. Tell us where your company is established and we will explain what applies.

How long does the registration take?

Plan for several weeks: the documents have to be collected, translated by a certified court interpreter and submitted at least 15 days before your first supply. The sooner we start, the smaller the risk of delaying your first invoice.

How often do we file VAT returns in Croatia?

Foreign companies normally file a VAT return every month. Since 1 January 2026 the return and the payment are due by the last day of the following month, and EU transactions are reported on the ZP and PDV-S forms for the same months.

Can we reclaim Croatian VAT on our costs?

Yes. Once registered, you deduct input VAT in your Croatian VAT return. EU companies that are not registered in Croatia can instead reclaim Croatian VAT through the EU VAT refund procedure in their home country.

We also help

Other services for international clients

Business owner reviewing financial charts on a laptop

d.o.o. & j.d.o.o.

Foreigners with a company in Croatia

You run a Croatian limited company — from abroad or after moving here. We keep the books, file every return and explain it all in English.

Bookkeeping and monthly reports in English
VAT returns, payroll and JOPPD
Annual accounts (GFI) and corporate income tax
E-invoicing under Fiscalisation 2.0

Accounting for your company

Hvar Town harbour with holiday homes and the Pakleni Islands

Holiday rentals

Foreigners renting out apartments in Croatia

You own a holiday apartment or house in Croatia and rent it to guests. We handle the registrations, taxes and VAT so you stay compliant from abroad.

Registration with the Tax Administration
Lump-sum tax, tourist tax and fees
Monthly VAT returns for non-residents
VAT on Booking.com and Airbnb commissions

Taxes for apartment owners