Croatia

Croatia VAT Return

Croatian value added tax (porez na dodanu vrijednost, PDV) for 2026 under the Zakon o porezu na dodanu vrijednost as amended to NN 48/2026. Covers who must register (the EUR 60,000 small-business threshold in Article 90 and the EU SME scheme), the 25%, 13% and 5% rates and what each covers, the temporary 5% rate for gas and heating to 31 March 2027, input VAT and the blocked items (entertainment, 50% on passenger cars), monthly and quarterly periods, the PDV return, PDV-S and ZP all due by the last day of the following month from 2026, payment, refunds, domestic and cross-border reverse charge, Fiskalizacija 2.0 e-invoicing and e-reporting from 1 January 2026, and fines.