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VAT reclaim guide

Croatia.

Foreign VAT reclaim against Croatia — rates, deadlines and what's claimable for businesses recovering expenses paid in Croatia.

General reference for foreign VAT reclaim — not tax advice. Rules and rates change; always confirm with the local authority before filing.

VAT rates

Standard25%
Reduced5% · 13%

Tax authority

Porezna uprava

ePorezna

EU-established claimants

Directive 2008/9/EC (8th Directive)

Minimum refund (sub-annual)
€400
Minimum refund (annual)
€50
Filing deadline
30 September of the year following the claim year
Refund period
Quarterly or annual (minimum 3 months, maximum 1 calendar year)

Non-EU claimants

Businesses established outside the EU

Minimum refund (sub-annual)
€400
Minimum refund (annual)
€50
Filing deadline
30 June of the year following the claim year
Refund period
Quarterly or annual
Reciprocity
Required.

Typically claimable

  • Business hotel accommodation
  • Restaurant meals (business)
  • Conferences, fairs and exhibitions
  • Fuel for commercial vehicles
  • Road tolls and parking
  • Short-term car rental for business
  • Public transport and taxis
  • Training and seminars
  • Office supplies and business materials

Typically not claimable

  • Personal or non-business expenses
  • Entertainment and hospitality
  • Purchase of passenger cars (capped or excluded)
  • Alcohol and tobacco
  • Goods or services for resale in the country of refund

Submission languages

Croatian · English (supporting documents)

Country notes

Croatia adopted the euro on 1 January 2023; pre-2023 invoices in HRK are converted at the official fixed rate.