Annual sales threshold for mandatory VAT registration increases from €40,000 to €60,000
Croatia’s Parliament is considering a proposal increasing the annual threshold for Value Added Tax registration from €40,000 to €60,000. The Bill would come into immediate effect if passed by the Sabor parliament.
Check EU VAT registration thresholds via VATCalc’s live tracker. Read more in our Croatian VAT guide.
Croatia, like all EU member states, will also introduce in 2025 the new SME Special Scheme VAT threshold of €100,000. Croatian traders will be able to sell VAT-exempt across the other 26 member states. This will require a new, quarterly report of sales and obtaining a new EX number for invoicing.
The allowance is only available to resident businesses. The threshold is based on the business’ prior year sales for goods and / or services exclusive of VAT calculation. If a business exceeds this limit during a year, it’s obligation to VAT register starts from the month following the month when the threshold was passed.
The threshold is not available to farmers, letting of immovable property or intra-community supplies of new means of transport.
Croatia businesses below the threshold may nevertheless apply for a voluntary VAT registration.
If you need to complete Croatian returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.
