Croatia

Country	Croatia
Currency	HRK
EU Member State	Yes
Standard VAT rate	25%
Reduced VAT rate	5% / 13%
VAT registration limit for established businesses	230,000 HRK
VAT registration limit non-established businesses	Nil
VAT registration limit distance sales	270,000 HRK
VAT return filing periods	Monthly/Quarterly
Annual returns	Yes
Intrastat thresholds: dispatches and arrivals	1,800,000 HRK arrivals/ 1,000,000 HRK for dispatches
EC Sales Lists frequency	Monthly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Allowed for non-EU countries
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	6 Years