Croatia VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions relevant for VAT purposes carried out during the reporting period. If no transactions have taken place, a nil VAT return must still be submitted. 

Deadlines and Frecuency

The deadline for submitting VAT returns in Croatia is by the 20th day of the following month, regardless of whether you submit returns monthly or quarterly.

There is no requirement to submit an annual VAT return in Croatia.

If your Croatian VAT return results in a payable position, the VAT payment must be made by the last day of the month following the end of the tax period. Payments are made via bank transfer, and it is essential to ensure that the payment is submitted on time to avoid penalties or interest. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your VAT return results in a credit position, the excess input VAT can either be carried forward to the next reporting period or refunded upon request. If a refund is requested, the Croatian tax authorities typically process the refund within 30 days of submission. However, if an audit is initiated, the refund period will be delayed. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT in Croatia.

VAT Templates

Below you’ll find VAT templates available in English: