Croatia VAT (PDV) Calculator & Invoice Breakdown
Compute Croatian Value Added Tax (Porez na dodanu vrijednost - PDV) under the Croatian VAT Act (Zakon o PDV-u). Supports forward VAT addition, gross-to-net reverse extraction, statutory rate classes (25%, 13%, 5%, 0%), and EU B2B reverse charge checks.
Invoice Price & PDV Rate Parameters
Invoice Breakdown & Tax Settlement
Statutory Executive Summary: Croatian VAT (PDV) Framework
Under the Croatian Value Added Tax Act (Zakon o porezu na dodanu vrijednost - Zakon o PDV-u) and EU Directive 2006/112/EC, value-added taxation functions according to precise statutory parameters:
- Standard 25% Rate: One of the highest standard rates in the European Union, levied on all standard domestic supplies of goods and services.
- Intermediate 13% Rate: Specifically designed to support tourism, energy, and household utilities. Applies to accommodation services, restaurant meals, potable water distribution, household electricity, and piped natural gas.
- Reduced 5% Rate: Applies to essential consumer staples including bread, all types of milk, infant foods, prescription pharmaceuticals, orthopedic appliances, and books.
- €40,000 Registration Threshold: Small enterprises whose annual taxable deliveries do not exceed €40,000 are classified as mali porezni obveznici and are exempt from charging PDV unless they voluntarily opt into the VAT regime for a mandatory 3-year term.
Comparative Matrix: Croatian VAT Rates, Product Scope & Reverse Calculation Formulas
Official breakdown of Croatian PDV rate categories, applicable goods and services, and extraction formulas.
| VAT Category | Statutory Rate | Primary Scope & Eligible Supplies | Forward Formula (Add VAT) | Reverse Extraction (From Gross) |
|---|---|---|---|---|
| Standard Rate | 25.0% | Electronics, vehicles, fuel, professional services, retail goods | Net × 1.25 | Gross ÷ 1.25 (or × 20/120) |
| Intermediate Rate | 13.0% | Hotels, camping, restaurant dining, tap water, electricity, gas | Net × 1.13 | Gross ÷ 1.13 (or × 13/113) |
| Super-Reduced Rate | 5.0% | Bread, milk, books, prescription drugs, medical implants, firewood | Net × 1.05 | Gross ÷ 1.05 (or × 5/105) |
| Zero / Reverse Charge | 0.0% | Intra-community EU B2B supplies, exports, banking & insurance | Net × 1.00 | Gross = Net (0% tax) |
Frequently Asked Questions: Croatian VAT (PDV) Rules
What are the statutory VAT (PDV) rates currently in force in Croatia?
Croatia levies three VAT rates under the VAT Act (Zakon o PDV-u): the standard rate of 25% (applies to most goods and services), a reduced rate of 13% (applies to hotel accommodation, restaurant food services, electricity, gas, and tap water), and a super-reduced rate of 5% (applies to bread, milk, prescription pharmaceuticals, books, and medical equipment).
What is the mandatory VAT registration threshold in Croatia?
The statutory threshold for mandatory registration in the Croatian VAT register (registar obveznika PDV-a) is €40,000.00 of annual taxable turnover. Businesses with turnover below this limit operate taxable persons (mali porezni obveznik) and do not charge PDV on their invoices.
How is VAT extracted from a gross total invoice price (reverse calculation)?
To extract PDV from a gross amount inclusive of 25% tax, divide the gross price by 1.25 to obtain the net base amount, then subtract the net base from the gross amount (or multiply the gross price by 20/120 = 16.6667%). For 13%, divide by 1.13; for 5%, divide by 1.05.
How does EU B2B reverse charge work on Croatian invoices?
When a Croatian VAT-registered enterprise provides cross-border services or delivers goods to another VAT-registered business in an EU Member State, no Croatian PDV is charged (0%). The invoice must state 'Prijenos porezne obveze / Reverse Charge - Article 196 of Directive 2006/112/EC' along with both parties' valid VIES VAT numbers.
When must Croatian VAT returns (PDV obrazac) be filed and settled?
VAT returns (Obrazac PDV) must be filed electronically via the ePorezna portal by the 20th day of the month following the taxable tax period (monthly or quarterly), and the payable VAT liability must be settled into the state treasury by the last day of the same month.
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & European Social Security Specialist
Specialist in European Union indirect taxation, VAT Directive 2006/112/EC compliance, and Croatian Porezna uprava electronic fiscalization frameworks. Formatted according to the Croatian VAT Act (Zakon o PDV-u).
📊 Croatian Porezna Uprava & MIO Statutory Deductions Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Croatian & European Union Fiscal Integration Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.