Croatia — Obrazac PDV Return (d.o.o. & Obrt)

Confirm the entity type (d.o.o. or obrt), OIB, filing frequency (monthly for turnover > EUR 300,000; otherwise quarterly), and whether the client is mandatory or voluntarily PDV-registered. Flag any small-business exemption (turnover < EUR 60,000) that would preclude filing. Establish the period covered and obtain the bank statement.

Import the bank statement (ZABA/PBZ semicolon CSV or Revolut ISO format) and classify every debit and credit line against Obrazac PDV rows. Apply the supplier pattern library: exclude exempt items (financial services, insurance, HZZO/HZMO social contributions, residential rent), assign domestic 25%/13%/5% where applicable, and flag blocked input PDV items (entertainment, passenger-vehicle fuel) under VAT Act Art. 61.

Identify all inbound services from EU suppliers (e.g. Google Ireland, Microsoft Ireland, Meta Ireland) and non-EU suppliers (e.g. Notion, OpenAI, GitHub, Canva). Self-assess output PDV at 25%: EU services go to rows II.9/II.10 with input in III.3; non-EU services go to rows II.11/II.12 with input in III.4. Confirm billing entity country from each invoice — do not rely solely on bank description.

Classify all outbound income lines: domestic B2C at standard rate (row I.1), domestic B2B at standard rate (row I.2), intra-EU B2B goods zero-rated (row I.4), intra-EU B2B services zero-rated with place-of-supply shift (row I.5), and exports zero-rated (row I.3). Verify EU customer VAT numbers (USt-IdNr, NIP, TVA etc.) for all zero-rated intra-EU supplies. Check whether cumulative intra-EU supplies exceed the Intrastat threshold (EUR 300,000 dispatches or arrivals) and whether an EC Sales List (Zbirna prijava) is required.

Verify that all domestic B2C and B2B invoices issued in the period are fiscalized under the Zakon o fiskalizaciji. All invoices must carry a JIR (Jedinstveni identifikator racuna — unique invoice identifier) obtained from Porezna uprava in real time at point of issue. Non-fiscalized invoices do not affect PDV classification but must be flagged in the reviewer brief as a separate compliance risk.

Aggregate all classified lines into the Obrazac PDV rows (I through VI). Compute net PDV payable (Row VI positive = payment due by 20th of the following month) or refundable (Row VI negative = refund claim). Pre-populate the Obrazac PDV in ePorezna (https://e-porezna.porezna-uprava.hr), cross-check each row total against the working paper, and submit. If a PDV-S summary return is also required (for certain entities), prepare it alongside.