Prepare, review, or classify transactions for a Croatian VAT return (Obrazac PDV) for any client.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
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.
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
Standard rate
25%
Application
Default rate. Sales: Row II.1/II.2. Purchases: Row III.1.VAT Act Art. 38(1)
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)
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)
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.
Exempt without credit categories
Financial services, insurance, healthcare, education, postal universal service, residential rental (>2 years), gambling, transfer of going concern.
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)
EU goods reverse charge
Output in Row II.7/II.8, input in Row III.2.
Non-EU services reverse charge
Output in Row II.11/II.12, input in Row III.4.
Import PDV
Import PDV on customs declaration. Input in Row III.5.
Capital goods adjustment periods
Immovable property: 10-year adjustment. Movable capital goods (> EUR 6,636): 5-year adjustment.VAT Act Art. 64-65
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: blockedVAT Act Art. 61
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
Default and question
Default: 0% recovery. Question: "Passenger car or commercial? Exclusive business use?"
Default and question
Default: block. Question: "Entertainment meal? (Note: blocked regardless of purpose in Croatia.)"
Default and question
Default: non-EU reverse charge. Question: "Check invoice for legal entity and billing country."
Default and question
Default: exclude as owner injection. Question: "Customer payment, own money, or loan?"
Default and question
Default: domestic B2C at 25%. Question: "Sale? B2B or B2C? Country?"
Default and question
Default: domestic 25%. Question: "B2B with VAT number? Country?"
Default and question
Default: if > EUR 6,636 gross, flag for adjustment tracking. Question: "Confirm total invoice amount."
Default and question
Default: 0%. Question: "Dedicated business or mixed-use?"
Default and question
Default: exclude as drawings. Question: "Contractor, wages, or personal?"
Default and question
Default: exclude. Question: "What was the cash used for?"
Default and question
Default: no PDV (residential). Question: "Commercial or residential?"
Default and question
Default: 13%. Question: "Confirm water supply invoice (13% reduced rate)."
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.
Inference and fallback
Inference: d.o.o. = limited, obrt = sole trader. Fallback: "Are you obrt (sole trader) or d.o.o. (company)?"
Fallback
"Are you PDV-registered (mandatory or voluntary)?"
Fallback
"What is your OIB? (11 digits)"
Inference and fallback
Inference: transaction dates; monthly or quarterly. Fallback: "Which period?"
Fallback
"What does the business do?"
Fallback
"Do you have employees?"
Fallback
"Do you make exempt supplies?" If yes: R-HR-2 may fire.
Fallback
"Excess PDV credit from prior period?"
Fallback
"Customers outside Croatia? EU or non-EU? B2B or B2C?"
Fallback
"Are your invoices fiscalized?"
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 |
These apply on top of EU-wide refusals in eu-vat-directive Section 13.
Match by case-insensitive substring. Most specific match wins. No match = fall through to Section 5.
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
Payment processors table
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
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 |
Payroll table
| Pattern | Treatment | Notes |
|---|---|---|
| HZZO, HZMO | EXCLUDE | Social contributions |
| PLACA, SALARY, WAGES | EXCLUDE | Wages |
| POREZ NA DOHODAK | EXCLUDE | Income tax |
Property and rent table
| Pattern | Treatment | Notes |
|---|---|---|
| NAJAM, RENT (commercial with PDV) | Domestic 25% | Commercial lease |
| NAJAM, RENT (residential) | EXCLUDE | Residential exempt |
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 |
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 | — | — |
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 | — | — |
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" |
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 | — | — |
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" |
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" |
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).
This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.
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.
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