Croatia

The VAT small-business threshold in Croatia is €60,000 of annual turnover. The standard VAT rate is 25%.

Small enterprises with annual turnover up to €60,000 can use the SME exemption and are released from VAT registration (except for certain intra-EU transactions) and VAT returns, but must issue invoices and keep accounts. No transitional period once the threshold is exceeded.

Since 1 January 2025, Croatia also applies the EU cross-border small-business exemption: a business established in another member state can use Croatia’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. No transitional period; 1-year quarantine after exclusion.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Croatia?

The VAT small-business threshold in Croatia is €60,000 of annual turnover.

What is the standard VAT rate in Croatia?

25%. Reduced rates: 5%, 13%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.