---
oa_review_kit: v1
guide_slug: croatia-vat-return
guide_version: croatia-vat-return@2026-04-13T17:53:26.763Z
archetype: vat_gst
---

# Review kit: Croatia VAT Return

Thank you for reviewing this Guide. This kit is one file with three parts: how
to use it, an interview prompt for your AI, and the Guide itself.

## How to use this kit (3 steps, about 15 minutes)

1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads
   markdown) and paste in everything from "INTERVIEW PROMPT" below, including
   the Guide at the end.
2. Your AI interviews you like a colleague, one question at a time. Just talk:
   war stories, walk-throughs, the mistakes you catch. No writing required.
3. Your AI writes your answers up as a single markdown file. Hand it back at
   openaccountants.com/skills/croatia-vat-return/handback (also linked from the Guide
   page: "Hand back your file"). What you added is published under your name
   and credential.

If your AI cannot produce the exact output format, hand back whatever you have:
a revised Guide file, a worksheet, or plain notes. We take those too, and a
person reviews them by hand. The format below is the one we can apply straight
away.

---

# INTERVIEW PROMPT (paste from here down into your AI)

You are interviewing a practising accountant about how they actually do the
work covered by the attached Guide ("Croatia VAT Return", slug `croatia-vat-return`).
Interview them like a colleague doing a handover. Do not lecture. Ask ONE
question at a time and wait for the answer. Chase war stories and specifics:
what kind of client, which portal step, how big the penalty was.

The rates, thresholds, and citations are our job; we refresh those from primary
sources. Capture ONLY what is NOT derivable from law:

- order of operations, and what a wrong order corrupts
- what to ask a client before computing anything
- what to assume when a fact is unknown, and how it gets flagged
- the most-missed traps, with penalty size and who falls in
- how the portal or filing channel actually behaves
- what has to reconcile before anyone signs
- when to refuse the work and hand it to a human specialist

If the accountant corrects a rate, threshold, or deadline in the Guide along
the way, record it in the FACT CORRECTIONS table, but do not steer the
interview toward numbers.

## Questions to work through

Ask these in order, one at a time. Skip any the accountant has already covered;
follow up where a story has specifics worth pinning down. Each question is
tagged with the method slot(s) it feeds.

1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order?
2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line?
3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go?
4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop?
5. [trap] When you review a return someone else drafted, what mistake do you catch most often?
6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it?
7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough?
8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo?
9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it?
10. [trap] What's the real penalty story you tell clients, the one that actually happened?
11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper?
12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving?

## Method slots (for tagging the write-up)

- `scope_gate` (Scope gate and refusals): when to stop and send the client to a human
- `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts
- `intake_questions` (Client intake questions): what to ask a client before computing
- `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade
- `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes
- `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time
- `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in
- `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks
- `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough
- `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories
- `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers
- `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why
- `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it

## Output format: oa-handback v1

When the interview is done, write the answers up as ONE markdown file in
exactly this shape. Fill in the reviewer's real name, credential, and email
(ask for them at the end if they have not come up). Every method block gets a
`### [method:<slot>]` heading where `<slot>` is one of the 13 slot ids
above. Keep `guide_slug` and `guide_version` exactly as given. Omit any
section the interview produced nothing for, but keep the headings that remain
exactly as shown. The `fact_key` column may be left blank when unknown.

```markdown
---
oa_handback: v1
guide_slug: croatia-vat-return
guide_version: croatia-vat-return@2026-04-13T17:53:26.763Z
reviewer_name: <full name>
reviewer_credential: <credential>        # free text: CPA, EA, ACCA, Steuerberater...
reviewer_email: <email>
verdict: <approve | corrections | unable>
---

## METHOD

### [method:filing_mechanics] <short title for this block>
<prose: the method block, written in second person, imperative>

### [method:intake_questions] <short title for this block>
- <question 1>
- ...

## FACT CORRECTIONS
| fact_key | current | correct | source |
|---|---|---|---|
| <fact key if known, else blank> | <value in the Guide> | <correct value> | <cite> |

## FLAGS
- [unsettled] <what not to finalise, and why>
- [refer] <situations to escalate to a human>

## NOTES
<anything that did not fit a method slot or a fact correction>
```

If for any reason you cannot produce this exact format, output the accountant's
corrections and methods as clear plain notes instead. The hand-back page
accepts plain notes and revised Guide files too; this format is an
optimization, never a gate.

---

# THE GUIDE UNDER REVIEW

<!-- guide: croatia-vat-return · version: croatia-vat-return@2026-04-13T17:53:26.763Z -->

---
name: croatia-vat-return
description: Use this skill whenever asked to prepare, review, or classify transactions for a Croatian VAT return (Obrazac PDV) for any client. Trigger on phrases like "prepare VAT return", "do the PDV", "fill in PDV", "create the return", "Croatian VAT", or any request involving Croatia VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Croatia only and standard PDV registration. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Croatian VAT work.
jurisdiction: HR
domain: vat-gst
tax_year: 2025
---

# croatia-vat-return

## Section 1 — Quick reference

**Quick reference field table**

| Field | Value |
| --- | --- |
| Country | Croatia (Republic of Croatia) |
| Standard rate | 25% |
| Reduced rates | 13% (accommodation, restaurant/catering food, newspapers, water, certain pharmaceuticals, cultural/sporting events, funeral services, firewood), 5% (basic foodstuffs, books, medical equipment, menstrual hygiene) |
| Zero rate | 0% (exports, intra-EU B2B supplies of goods) |
| Return form | Obrazac PDV (PDV-S for summary) |
| Filing portal | https://e-porezna.porezna-uprava.hr (ePorezna) |
| Authority | Porezna uprava (Tax Administration), Ministry of Finance |
| Currency | EUR (from 1 January 2023) |
| Filing frequencies | Monthly (default); Quarterly (turnover < EUR 110,000 prior year, no intra-EU acquisitions) |
| Deadline | Last day of the month following the period (from 2026) |
| Companion skill (Tier 1, workflow) | **vat-workflow-base v0.1 or later — MUST be loaded** |
| Companion skill (Tier 2, EU directive) | **eu-vat-directive v0.1 or later — MUST be loaded** |
| Validated by | Deep research verification, April 2026 |
| Validation date | April 2026 |

**Read this whole section before classifying anything. The workflow runbook is in `vat-workflow-base` Section 1 — follow that runbook with this skill providing the country-specific content and `eu-vat-directive` providing the EU directive content.**

**Key PDV return rows**

| Row | Meaning |
| --- | --- |
| I.1 | Supplies outside Croatia (place of supply not HR) |
| I.2 | Exempt supplies without right of deduction |
| I.3 | Exempt supplies with right of deduction (exports, intra-EU) |
| I.4 | Intra-EU supplies of goods |
| I.5 | Intra-EU supplies of services (B2B) |
| II.1 | Domestic supplies at 25% — base |
| II.2 | Output PDV at 25% |
| II.3 | Domestic supplies at 13% — base |
| II.4 | Output PDV at 13% |
| II.5 | Domestic supplies at 5% — base |
| II.6 | Output PDV at 5% |
| II.7 | Self-assessed PDV on EU acquisitions — base |
| II.8 | Self-assessed PDV on EU acquisitions — tax |
| II.9 | Self-assessed PDV on EU services received — base |
| II.10 | Self-assessed PDV on EU services received — tax |
| II.11 | Self-assessed PDV on non-EU services — base |
| II.12 | Self-assessed PDV on non-EU services — tax |
| III.1 | Input PDV on domestic purchases |
| III.2 | Input PDV on EU acquisitions (reverse charge input) |
| III.3 | Input PDV on EU services (reverse charge input) |
| III.4 | Input PDV on non-EU services (reverse charge input) |
| III.5 | Input PDV on imports |
| IV | Total output PDV |
| V | Total input PDV |
| VI | Net PDV payable or refundable (IV minus V) |

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 25% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty country | Domestic Croatia |
| Unknown B2B vs B2C status for EU customer | B2C, charge 25% |
| Unknown business-use proportion | 0% recovery |
| Unknown SaaS billing entity | Reverse charge from non-EU |
| Unknown blocked-input status | Blocked |
| Unknown whether transaction is in scope | In scope |

**Red flag thresholds**

| Threshold | Value |
| --- | --- |
| HIGH single-transaction size | EUR 3,000 |
| HIGH tax-delta on a single conservative default | EUR 200 |
| MEDIUM counterparty concentration | >40% of output OR input |
| MEDIUM conservative-default count | >4 across the return |
| LOW absolute net PDV position | EUR 5,000 |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

- **Minimum viable inputs** — Bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Croatian or international bank: Zagrebacka banka (ZABA), PBZ (Privredna banka Zagreb), Erste & Steiermarkische Bank HR, OTP banka, Addiko Bank, RBA (Raiffeisenbank Austria d.d.), Revolut Business, Wise Business, or any other.
- **Recommended inputs** — Sales invoices (especially for intra-EU B2B and exports), purchase invoices for input PDV claims above EUR 200, client's OIB (11-digit Personal Identification Number).
- **Ideal inputs** — Complete invoice register, prior period PDV return, fiscalization records (fiskalizacija), reconciliation of credit brought forward.
- **Refusal policy if minimum is missing** — SOFT WARN. If no bank statement, hard stop. If bank statement only, proceed but record in reviewer brief.

### Croatia-specific refusal catalogue

These apply on top of EU-wide refusals in `eu-vat-directive` Section 13.

- **R-HR-1 — Small business exemption attempting PDV return** — Trigger: client is exempt (turnover < EUR 60,000) and not voluntarily registered. Message: "Exempt small businesses do not file PDV returns. Register voluntarily first if you wish to charge and recover PDV."  _(R-HR-1)_
- **R-HR-2 — Partial exemption** — Trigger: client makes both taxable and exempt-without-credit supplies, non-de-minimis. Message: "Mixed taxable/exempt supplies require pro-rata input PDV apportionment. Use a qualified accountant."  _(R-HR-2)_
- **R-HR-3 — VAT group** — Trigger: client is in a PDV group. Message: "PDV groups require consolidation. Out of scope."  _(R-HR-3)_
- **R-HR-4 — Special schemes (margin, travel agent)** — Trigger: second-hand goods, travel packages. Message: "Special schemes require transaction-level computation. Out of scope."  _(R-HR-4)_
- **R-HR-5 — Real estate option to tax** — Trigger: client exercises option to tax immovable property (domestic reverse charge). Message: "Immovable property transactions with option to tax require specialist review. Out of scope."  _(R-HR-5)_
- **R-HR-6 — Fiscalization non-compliance** — Trigger: client has not fiscalized domestic invoices as required. Message: "All domestic invoices must be fiscalized (fiskalizacija). Ensure compliance before filing the PDV return."  _(R-HR-6)_

## Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. Most specific match wins. No match = fall through to Section 5.

### 3.1 Croatian banks (fees exempt — exclude)

**Croatian banks table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| ZAGREBACKA BANKA, ZABA | EXCLUDE for bank charges/fees | Financial service, exempt |
| PBZ, PRIVREDNA BANKA ZAGREB | EXCLUDE for bank charges/fees | Same |
| ERSTE BANK HR, ERSTE & STEIERMARKISCHE | EXCLUDE for bank charges/fees | Same |
| OTP BANKA HR | EXCLUDE for bank charges/fees | Same |
| ADDIKO BANK | EXCLUDE for bank charges/fees | Same |
| RBA, RAIFFEISENBANK | EXCLUDE for bank charges/fees | Same |
| REVOLUT, WISE, N26 (fee lines) | EXCLUDE for transaction/maintenance fees | Check for taxable subscription invoices |
| KAMATA, INTEREST | EXCLUDE | Interest, out of scope |
| KREDIT, LOAN, ZAJAM | EXCLUDE | Loan principal, out of scope |

### 3.2 Croatian government and statutory bodies (exclude)

**Government bodies table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| POREZNA UPRAVA, TAX ADMINISTRATION | EXCLUDE | Tax payment |
| HZZO, CROATIAN HEALTH INSURANCE | EXCLUDE | Social security |
| HZMO, PENSION FUND | EXCLUDE | Pension contribution |
| HGK, CROATIAN CHAMBER OF COMMERCE | EXCLUDE | Membership (check if PDV applies) |
| FINA | EXCLUDE | Government agency fees |
| SUDSKI REGISTAR, COURT REGISTER | EXCLUDE | Registration fees |

### 3.3 Croatian utilities

**Utilities table**

| Pattern | Treatment | Row | Notes |
| --- | --- | --- | --- |
| HEP, HRVATSKA ELEKTROPRIVREDA | Domestic 25% | III.1 | Electricity |
| VODOVOD, VODOOPSKRBA | Domestic 13% | III.1 | Water supply at 13% |
| HRVATSKI TELEKOM, HT, T-COM | Domestic 25% | III.1 | Telecoms |
| A1 HRVATSKA, A1 HR | Domestic 25% | III.1 | Telecoms |
| TELEMACH | Domestic 25% | III.1 | Telecoms/broadband |

### 3.4 Insurance (exempt — exclude)

**Insurance table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| CROATIA OSIGURANJE | EXCLUDE | Insurance, exempt |
| ALLIANZ HRVATSKA | EXCLUDE | Same |
| GENERALI OSIGURANJE | EXCLUDE | Same |
| EUROHERC | EXCLUDE | Same |
| UNIQA HR | EXCLUDE | Same |
| OSIGURANJE, INSURANCE, POLICA | EXCLUDE | All exempt |

### 3.5 Post and logistics

**Post and logistics table**

| Pattern | Treatment | Row | Notes |
| --- | --- | --- | --- |
| HRVATSKA POSTA, HP | EXCLUDE for standard post |  | Universal service, exempt |
| HRVATSKA POSTA (parcel/courier) | Domestic 25% | III.1 | Non-universal services |
| OVERSEAS EXPRESS | Domestic 25% | III.1 | Courier |
| DPD HR | Domestic 25% | III.1 | Courier |
| DHL INTERNATIONAL | EU reverse charge (IE/DE entity) | III.3 | Check invoice |

### 3.6 Transport

**Transport table**

| Pattern | Treatment | Row | Notes |
| --- | --- | --- | --- |
| HZ PUTNICKI PRIJEVOZ, CROATIAN RAILWAYS | Domestic 25% or 13% | III.1 | Domestic rail |
| ZET, ZAGREB TRAM | EXCLUDE / 13% |  | Public transport |
| UBER, BOLT (platform fee) | EU reverse charge (IE entity) | III.3 | Platform fee; underlying ride domestic |
| CROATIA AIRLINES (international) | EXCLUDE / 0% |  | International flight |

### 3.7 Food retail (blocked unless hospitality)

**Food retail table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| KONZUM, KAUFLAND, LIDL HR, SPAR HR, PLODINE | Default BLOCK input PDV | Personal provisioning |
| RESTAURANT, RESTORAN, KAFIC | Default BLOCK | Entertainment |

### 3.8 SaaS — EU suppliers (reverse charge, Row II.9/II.10 + III.3)

**SaaS EU suppliers table**

| Pattern | Billing entity | Row | Notes |
| --- | --- | --- | --- |
| GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) | II.9/II.10 + III.3 | Reverse charge services |
| MICROSOFT (365, Azure) | Microsoft Ireland Operations Ltd (IE) | II.9/II.10 + III.3 | Reverse charge |
| ADOBE | Adobe Systems Software Ireland Ltd (IE) | II.9/II.10 + III.3 | Reverse charge |
| META, FACEBOOK ADS | Meta Platforms Ireland Ltd (IE) | II.9/II.10 + III.3 | Reverse charge |
| LINKEDIN (paid) | LinkedIn Ireland Unlimited (IE) | II.9/II.10 + III.3 | Reverse charge |
| SPOTIFY | Spotify AB (SE) | II.9/II.10 + III.3 | EU reverse charge |
| DROPBOX | Dropbox International Unlimited (IE) | II.9/II.10 + III.3 | Reverse charge |
| SLACK | Slack Technologies Ireland Ltd (IE) | II.9/II.10 + III.3 | Reverse charge |
| ATLASSIAN | Atlassian Network Services BV (NL) | II.9/II.10 + III.3 | EU reverse charge |
| ZOOM | Zoom Video Communications Ireland Ltd (IE) | II.9/II.10 + III.3 | Reverse charge |
| STRIPE (subscription) | Stripe Technology Europe Ltd (IE) | II.9/II.10 + III.3 | Transaction fees exempt |

### 3.9 SaaS — non-EU suppliers (reverse charge, Row II.11/II.12 + III.4)

**SaaS non-EU suppliers table**

| Pattern | Billing entity | Row | Notes |
| --- | --- | --- | --- |
| AWS EMEA SARL | AWS EMEA SARL (LU) | II.9/II.10 + III.3 | LU = EU reverse charge |
| NOTION | Notion Labs Inc (US) | II.11/II.12 + III.4 | Non-EU reverse charge |
| ANTHROPIC, CLAUDE | Anthropic PBC (US) | II.11/II.12 + III.4 | Non-EU reverse charge |
| OPENAI, CHATGPT | OpenAI Inc (US) | II.11/II.12 + III.4 | Non-EU reverse charge |
| GITHUB | GitHub Inc (US) | II.11/II.12 + III.4 | Check if billed by IE |
| FIGMA | Figma Inc (US) | II.11/II.12 + III.4 | Non-EU reverse charge |
| CANVA | Canva Pty Ltd (AU) | II.11/II.12 + III.4 | Non-EU reverse charge |

### 3.10 Payment processors

**Payment processors table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |

### 3.11 Professional services (Croatia)

**Professional services table**

| Pattern | Treatment | Row | Notes |
| --- | --- | --- | --- |
| JAVNI BILJEZNIK, NOTAR | Domestic 25% | III.1 | Notary |
| RACUNOVODSTVO, ACCOUNTANT | Domestic 25% | III.1 | Accounting |
| ODVJETNIK, LAWYER | Domestic 25% | III.1 | Legal |

### 3.12 Payroll and social security (exclude)

**Payroll table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| HZZO, HZMO | EXCLUDE | Social contributions |
| PLACA, SALARY, WAGES | EXCLUDE | Wages |
| POREZ NA DOHODAK | EXCLUDE | Income tax |

### 3.13 Property and rent

**Property and rent table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| NAJAM, RENT (commercial with PDV) | Domestic 25% | Commercial lease |
| NAJAM, RENT (residential) | EXCLUDE | Residential exempt |

### 3.14 Internal transfers and exclusions

**Internal transfers table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| INTERNI PRIJENOS, OWN TRANSFER | EXCLUDE | Internal movement |
| DIVIDENDA, DIVIDEND | EXCLUDE | Out of scope |
| OTPLATA KREDITA, LOAN REPAYMENT | EXCLUDE | Loan principal |
| BANKOMAT, ATM, CASH WITHDRAWAL | Ask | Default exclude |

## Section 4 — Worked examples

### Example 1 — Non-EU SaaS reverse charge (Notion)

03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

US entity. Reverse charge under VAT Act Art. 17(1). Self-assess output PDV at 25% in Row II.11/II.12, input PDV in Row III.4. Net zero.

**Output table**

| Date | Counterparty | Gross | Net | PDV | Rate | Row (input) | Row (output) | Default? | Question? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 03.04.2026 | NOTION LABS INC | -14.68 | -14.68 | 3.67 | 25% | III.4 | II.11/II.12 | N | — | — |

### Example 2 — EU service reverse charge (Google Ads)

10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads ; -850.00 ; EUR

IE entity. EU reverse charge. Output in Row II.9/II.10, input in Row III.3.

**Output table**

| Date | Counterparty | Gross | Net | PDV | Rate | Row (input) | Row (output) | Default? | Question? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 10.04.2026 | GOOGLE IRELAND LIMITED | -850.00 | -850.00 | 212.50 | 25% | III.3 | II.9/II.10 | N | — | — |

### Example 3 — Entertainment, blocked

15.04.2026 ; RESTORAN DUBRAVKIN PUT ; DEBIT ; Business dinner ; -220.00 ; EUR

Restaurant. Entertainment/representation in Croatia: input PDV is NOT deductible for entertainment (VAT Act Art. 61). Block.

**Output table**

| Date | Counterparty | Gross | Net | PDV | Rate | Row | Default? | Question? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 15.04.2026 | RESTORAN DUBRAVKIN PUT | -220.00 | -220.00 | 0 | — | — | Y | Q1 | "Entertainment: blocked" |

### Example 4 — Capital goods

18.04.2026 ; LINKS D.O.O. ; DEBIT ; Laptop Dell ; -1,595.00 ; EUR

Movable capital goods above the threshold (EUR 6,636 for 5-year adjustment). This laptop at EUR 1,595 is below the adjustment threshold — treat as overhead. Input PDV deductible at 25%.

**Output table**

| Date | Counterparty | Gross | Net | PDV | Rate | Row | Default? | Question? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 18.04.2026 | LINKS D.O.O. | -1,595.00 | -1,276.00 | -319.00 | 25% | III.1 | N | — | — |

### Example 5 — EU B2B service sale

22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; IT consultancy ; +3,500.00 ; EUR

B2B service to Germany. Place of supply = Germany. Report in Row I.5 at 0%. Verify customer's USt-IdNr.

**Output table**

| Date | Counterparty | Gross | Net | PDV | Rate | Row | Default? | Question? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 22.04.2026 | STUDIO KREBS GMBH | +3,500.00 | +3,500.00 | 0 | 0% | I.5 | Y | Q2 (HIGH) | "Verify German USt-IdNr" |

### Example 6 — Motor vehicle, restricted

28.04.2026 ; INA D.D. ; DEBIT ; Fuel ; -80.00 ; EUR

Fuel for passenger vehicle. In Croatia, input PDV on passenger vehicles and related costs (fuel, maintenance) is deductible only for vehicles used exclusively for business (taxi, driving school, rental, delivery). Default: 0% recovery.

**Output table**

| Date | Counterparty | Gross | Net | PDV | Rate | Row | Default? | Question? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 28.04.2026 | INA D.D. | -80.00 | -80.00 | 0 | — | — | Y | Q3 | "Vehicle: confirm exclusive business use" |

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Standard rate 25% (VAT Act Art. 38(1))

- **Standard rate** — 25%
- **Application** — Default rate. Sales: Row II.1/II.2. Purchases: Row III.1.  _(VAT Act Art. 38(1))_

### 5.2 Reduced rate 13% (VAT Act Art. 38(2))

- **Reduced rate** — 13%  _(VAT Act Art. 38(2))_
- **Applicable goods/services** — Accommodation, restaurant/catering (food and non-alcoholic beverages), newspapers, water supply, certain pharmaceuticals, cultural/sporting events, funeral services, firewood.  _(VAT Act Art. 38(2))_

### 5.3 Super-reduced rate 5% (VAT Act Art. 38(3))

- **Super-reduced rate** — 5%  _(VAT Act Art. 38(3))_
- **Applicable goods/services** — Basic foodstuffs (bread, milk, eggs, cooking oil, baby food), books (printed/electronic), medical equipment, menstrual hygiene products.  _(VAT Act Art. 38(3))_

### 5.4 Zero rate and exempt with credit

- **Zero rate and exempt with credit** — Exports: Row I.3. Intra-EU B2B goods: Row I.4. Intra-EU B2B services: Row I.5. International transport: Row I.3.

### 5.5 Exempt without credit

- **Exempt without credit categories** — Financial services, insurance, healthcare, education, postal universal service, residential rental (>2 years), gambling, transfer of going concern.

### 5.6 Reverse charge — EU services received (VAT Act Art. 17(1))

- **EU services reverse charge** — Output PDV self-assessed at 25% in Row II.9/II.10, input PDV in Row III.3.  _(VAT Act Art. 17(1))_

### 5.7 Reverse charge — EU goods received

- **EU goods reverse charge** — Output in Row II.7/II.8, input in Row III.2.

### 5.8 Reverse charge — non-EU services received

- **Non-EU services reverse charge** — Output in Row II.11/II.12, input in Row III.4.

### 5.9 Imports

- **Import PDV** — Import PDV on customs declaration. Input in Row III.5.

### 5.10 Capital goods (VAT Act Art. 64-65)

- **Capital goods adjustment periods** — Immovable property: 10-year adjustment. Movable capital goods (> EUR 6,636): 5-year adjustment.  _(VAT Act Art. 64-65)_

### 5.11 Blocked input PDV (VAT Act Art. 61)

- **Blocked input categories** — - Entertainment/representation: fully blocked (no exceptions) - Passenger vehicles and related costs (fuel, maintenance): blocked unless exclusively for taxable business (taxi, driving school, rental, delivery) - Personal use items: blocked - Goods/services for exempt supplies: blocked  _(VAT Act Art. 61)_

### 5.12 Fiscalization (Zakon o fiskalizaciji)

- **Fiscalization requirement** — All domestic invoices must be fiscalized. Non-compliance is a separate obligation — does not affect PDV classification but must be flagged.  _(Zakon o fiskalizaciji)_

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 Fuel and vehicle costs

- **Default and question** — Default: 0% recovery. Question: "Passenger car or commercial? Exclusive business use?"

### 6.2 Restaurants and entertainment

- **Default and question** — Default: block. Question: "Entertainment meal? (Note: blocked regardless of purpose in Croatia.)"

### 6.3 Ambiguous SaaS billing entities

- **Default and question** — Default: non-EU reverse charge. Question: "Check invoice for legal entity and billing country."

### 6.4 Round-number incoming transfers

- **Default and question** — Default: exclude as owner injection. Question: "Customer payment, own money, or loan?"

### 6.5 Incoming from individuals

- **Default and question** — Default: domestic B2C at 25%. Question: "Sale? B2B or B2C? Country?"

### 6.6 Foreign counterparty incoming

- **Default and question** — Default: domestic 25%. Question: "B2B with VAT number? Country?"

### 6.7 Large purchases (capital goods)

- **Default and question** — Default: if > EUR 6,636 gross, flag for adjustment tracking. Question: "Confirm total invoice amount."

### 6.8 Mixed-use phone/internet/home office

- **Default and question** — Default: 0%. Question: "Dedicated business or mixed-use?"

### 6.9 Outgoing to individuals

- **Default and question** — Default: exclude as drawings. Question: "Contractor, wages, or personal?"

### 6.10 Cash withdrawals

- **Default and question** — Default: exclude. Question: "What was the cash used for?"

### 6.11 Rent payments

- **Default and question** — Default: no PDV (residential). Question: "Commercial or residential?"

### 6.12 Water supply rate

- **Default and question** — Default: 13%. Question: "Confirm water supply invoice (13% reduced rate)."

## Section 7 — Excel working paper template (Croatia-specific)

Per `vat-workflow-base` Section 3 base. Column H accepts Croatia PDV row codes. Sheet "Row Summary" maps to Obrazac PDV rows I.1 through VI. Bottom-line: Row VI (net payable/refundable).

## Section 8 — Croatia bank statement reading guide

- **CSV conventions** — ZABA and PBZ use semicolons with DD.MM.YYYY. Revolut uses ISO dates.
- **Croatian language terms** — najam (rent), placa (salary), kamata (interest), prijenos (transfer), gotovina (cash).
- **Internal transfers** — "Interni prijenos", "vlastiti racun". Exclude.
- **Sole trader draws** — Self-employed (obrt) cannot pay themselves wages. Exclude.
- **HRK legacy conversion** — Croatia adopted EUR on 1 January 2023. Any pre-2023 HRK amounts must be converted at the fixed rate 7.53450 HRK = 1 EUR.
- **IBAN prefix** — HR = Croatia. IE, DE, NL = EU. US, GB = non-EU.

## Section 9 — Onboarding fallback (only when inference fails)

### 9.1 Entity type

- **Inference and fallback** — Inference: d.o.o. = limited, obrt = sole trader. Fallback: "Are you obrt (sole trader) or d.o.o. (company)?"

### 9.2 PDV registration

- **Fallback** — "Are you PDV-registered (mandatory or voluntary)?"

### 9.3 OIB

- **Fallback** — "What is your OIB? (11 digits)"

### 9.4 Filing period

- **Inference and fallback** — Inference: transaction dates; monthly or quarterly. Fallback: "Which period?"

### 9.5 Industry

- **Fallback** — "What does the business do?"

### 9.6 Employees

- **Fallback** — "Do you have employees?"

### 9.7 Exempt supplies

- **Fallback** — "Do you make exempt supplies?" If yes: R-HR-2 may fire.

### 9.8 Credit brought forward

- **Fallback** — "Excess PDV credit from prior period?"

### 9.9 Cross-border customers

- **Fallback** — "Customers outside Croatia? EU or non-EU? B2B or B2C?"

### 9.10 Fiscalization status

- **Fallback** — "Are your invoices fiscalized?"

## Section 10 — Reference material

### Sources

1. Zakon o porezu na dodanu vrijednost (VAT Act, OG 73/13, as amended)
2. Pravilnik o PDV-u (VAT Regulation)
3. Zakon o fiskalizaciji (Fiscalization Act)
4. EU VAT Directive 2006/112/EC — via eu-vat-directive companion skill
5. VIES — https://ec.europa.eu/taxation_customs/vies/

### Known gaps

1. Supplier library does not cover every Croatian SME.
2. Fiscalization technical compliance not detailed.
3. Construction domestic reverse charge not covered in depth.

### Change log

- **v2.0 (April 2026):** Full rewrite to Malta v2.0 structure. Croatian banks (ZABA, PBZ, Erste HR).
- **v1.0 (April 2026):** Initial skill.

### Self-check

1. Quick reference with row table and conservative defaults: yes.
2. Supplier library: yes (14 sub-tables).
3. Worked examples (6): yes.
4. No inline [T1]/[T2]/[T3] tags: yes.
5. 10-section structure: yes.

## End of Croatia VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: `vat-workflow-base` v0.1+ AND `eu-vat-directive` v0.1+.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com).