Croatia VAT codes and rates
Croatia charges VAT at 25%, with other rates of 13% and 5%. When you create a company in Croatia, Nefin sets up 11 sales and 16 purchase codes, each tied to a box of the Obrazac PDV. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Obrazac PDV - isporuke and the Obrazac PDV - pretporez, ready to file every quarter.
VAT codes from the Obrazac PDV
Each code is the box or line it fills on the Obrazac PDV, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| II.3 | Isporuke u RH po stopi 25% (II.3)Default | 25% |
| II.2 | Isporuke u RH po stopi 13% (II.2) | 13% |
| II.1 | Isporuke u RH po stopi 5% (II.1) | 5% |
| I.11 | Isporuke po stopi 0% (I.11) | 0% |
| I.1 | Isporuke u RH - tuzemni prijenos porezne obveze (I.1) | 0% |
| I.3 | Isporuke dobara unutar EU (I.3) | 0% |
| I.4 | Obavljene usluge unutar EU (I.4) | 0% |
| I.5 | Obavljene isporuke osobama bez sjedišta u RH (I.5) | 0% |
| I.8 | Tuzemne isporuke - oslobođene (I.8) | 0% |
| I.9 | Izvozne isporuke (I.9) | 0% |
| I.10 | Ostala oslobođenja (I.10) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| III.3 | Primljene isporuke u tuzemstvu 25% (III.3)Default | 25% |
| III.2 | Primljene isporuke u tuzemstvu 13% (III.2) | 13% |
| III.1 | Primljene isporuke u tuzemstvu 5% (III.1) | 5% |
| III.14 | Uvoz - pretporez pri uvozu 25% (III.14) | 25% |
| II.4 | Primljene isporuke - tuzemni prijenos 25% (II.4) | 0% |
| II.7 | Stjecanje dobara unutar EU 25% (II.7) | 0% |
| II.6 | Stjecanje dobara unutar EU 13% (II.6) | 0% |
| II.5 | Stjecanje dobara unutar EU 5% (II.5) | 0% |
| II.10 | Primljene usluge iz EU 25% (II.10) | 0% |
| II.9 | Primljene usluge iz EU 13% (II.9) | 0% |
| II.8 | Primljene usluge iz EU 5% (II.8) | 0% |
| II.13 | Primljeno od obveznika bez sjedišta u RH 25% (II.13) | 0% |
| II.12 | Primljeno od obveznika bez sjedišta u RH 13% (II.12) | 0% |
| II.11 | Primljeno od obveznika bez sjedišta u RH 5% (II.11) | 0% |
| NP-25 | Nabava 25% bez prava na pretporez (nije u obrascu PDV) | 25% |
| NP-0 | Nabava bez PDV-a / oslobođena (nije u obrascu PDV) | 0% |
Croatia VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Obrazac PDV - isporuke
I. Neoporezive, oslobođene i po stopi 0%
- [I.1]1. Isporuke u RH - tuzemni prijenos porezne obveze
- [I.3]3. Isporuke dobara unutar EU
- [I.4]4. Obavljene usluge unutar EU
- [I.5]5. Obavljene isporuke osobama bez sjedišta u RH
- [I.8]8. Tuzemne isporuke
- [I.9]9. Izvozne isporuke
- [I.10]10. Ostala oslobođenja
- [I.11]11. Isporuke po stopi 0%
II. Oporezive transakcije
- [II.1]1. Isporuke dobara i usluga u RH po stopi 5% - osnovica
- [II.2]2. Isporuke dobara i usluga u RH po stopi 13% - osnovica
- [II.3]3. Isporuke dobara i usluga u RH po stopi 25% - osnovica
Totals Nefin calculates
- [I] I. Ukupno (prikazane točke)Sum of the net amounts in [I.1] + [I.3] + [I.4] + [I.5] + [I.8] + [I.9] + [I.10] + [I.11]
- [II.1-PDV] 1. PDV po stopi 5%Sum of the tax charged in [II.1]
- [II.2-PDV] 2. PDV po stopi 13%Sum of the tax charged in [II.2]
- [II.3-PDV] 3. PDV po stopi 25%Sum of the tax charged in [II.3]
- [II.1-3-PDV] PDV na isporuke u RH (II.1 + II.2 + II.3)Total of [II.1-PDV] + [II.2-PDV] + [II.3-PDV]
Purchase book
Obrazac PDV - pretporez
III. Pretporez - tuzemstvo i uvoz
- [III.1]1. Primljene isporuke u tuzemstvu po stopi 5% - osnovica
- [III.2]2. Primljene isporuke u tuzemstvu po stopi 13% - osnovica
- [III.3]3. Primljene isporuke u tuzemstvu po stopi 25% - osnovica
- [III.14]14. Uvoz - osnovica
II./III. Prijenos porezne obveze - osnovica
- [II.4]4. Primljene isporuke u RH - tuzemni prijenos porezne obveze
- [II.5]5. Stjecanje dobara unutar EU po stopi 5%
- [II.6]6. Stjecanje dobara unutar EU po stopi 13%
- [II.7]7. Stjecanje dobara unutar EU po stopi 25%
- [II.8]8. Primljene usluge iz EU po stopi 5%
- [II.9]9. Primljene usluge iz EU po stopi 13%
- [II.10]10. Primljene usluge iz EU po stopi 25%
- [II.11]11. Od poreznih obveznika bez sjedišta u RH po stopi 5%
- [II.12]12. Od poreznih obveznika bez sjedišta u RH po stopi 13%
- [II.13]13. Od poreznih obveznika bez sjedišta u RH po stopi 25%
Nije u obrascu PDV
- [NP-25]Nabava 25% bez prava na pretporez
- [NP-0]Nabava bez PDV-a / oslobođena
Totals Nefin calculates
- [III.1-PDV] 1. Pretporez po stopi 5%Sum of the tax charged in [III.1]
- [III.2-PDV] 2. Pretporez po stopi 13%Sum of the tax charged in [III.2]
- [III.3-PDV] 3. Pretporez po stopi 25%Sum of the tax charged in [III.3]
- [III.14-PDV] 14. Pretporez pri uvozuSum of the tax charged in [III.14]
- [II.4-PDV] 4. Tuzemni prijenos porezne obveze (25%)Net amount × 25%, from [II.4]
- [II.5-PDV] 5. Stjecanje dobara unutar EU 5%Net amount × 5%, from [II.5]
- [II.6-PDV] 6. Stjecanje dobara unutar EU 13%Net amount × 13%, from [II.6]
- [II.7-PDV] 7. Stjecanje dobara unutar EU 25%Net amount × 25%, from [II.7]
- [II.8-PDV] 8. Primljene usluge iz EU 5%Net amount × 5%, from [II.8]
- [II.9-PDV] 9. Primljene usluge iz EU 13%Net amount × 13%, from [II.9]
- [II.10-PDV] 10. Primljene usluge iz EU 25%Net amount × 25%, from [II.10]
- [II.11-PDV] 11. Od obveznika bez sjedišta u RH 5%Net amount × 5%, from [II.11]
- [II.12-PDV] 12. Od obveznika bez sjedišta u RH 13%Net amount × 13%, from [II.12]
- [II.13-PDV] 13. Od obveznika bez sjedišta u RH 25%Net amount × 25%, from [II.13]
- [III.4-PDV] 4. Pretporez - tuzemni prijenos porezne obvezeNet amount × 25%, from [II.4]
- [III.5-PDV] 5. Pretporez - stjecanje dobara unutar EU 5%Net amount × 5%, from [II.5]
- [III.6-PDV] 6. Pretporez - stjecanje dobara unutar EU 13%Net amount × 13%, from [II.6]
- [III.7-PDV] 7. Pretporez - stjecanje dobara unutar EU 25%Net amount × 25%, from [II.7]
- [III.8-PDV] 8. Pretporez - primljene usluge iz EU 5%Net amount × 5%, from [II.8]
- [III.9-PDV] 9. Pretporez - primljene usluge iz EU 13%Net amount × 13%, from [II.9]
- [III.10-PDV] 10. Pretporez - primljene usluge iz EU 25%Net amount × 25%, from [II.10]
- [III.11-PDV] 11. Pretporez - obveznici bez sjedišta u RH 5%Net amount × 5%, from [II.11]
- [III.12-PDV] 12. Pretporez - obveznici bez sjedišta u RH 13%Net amount × 13%, from [II.12]
- [III.13-PDV] 13. Pretporez - obveznici bez sjedišta u RH 25%Net amount × 25%, from [II.13]
- [II.4-13-PDV] Obračunani PDV - prijenos porezne obveze (II.4 do II.13)Total of [II.4-PDV] + [II.5-PDV] + [II.6-PDV] + [II.7-PDV] + [II.8-PDV] + [II.9-PDV] + [II.10-PDV] + [II.11-PDV] + [II.12-PDV] + [II.13-PDV]
- [III-PDV] III. Obračunani pretporez - ukupno (prikazane točke)Total of [III.1-PDV] + [III.2-PDV] + [III.3-PDV] + [III.4-PDV] + [III.5-PDV] + [III.6-PDV] + [III.7-PDV] + [III.8-PDV] + [III.9-PDV] + [III.10-PDV] + [III.11-PDV] + [III.12-PDV] + [III.13-PDV] + [III.14-PDV]
Source
These codes were transcribed from the tax authority's own form or instructions: Porezna uprava - Obrazac PDV (2026 version, PDF 2025-12-11) - https://porezna-uprava.gov.hr/UserDocsImages/Propisi/PDV/Obrazac%20PDV.pdf.
Frequently asked questions
What is the VAT rate in Croatia?
The standard rate is 25%. Other rates in use: 13% and 5%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Croatia?
11 sales codes and 16 purchase codes, each named after the Obrazac PDV box it fills, for example II.3 (Isporuke u RH po stopi 25% (II.3), 25%), II.2 (Isporuke u RH po stopi 13% (II.2), 13%) and II.1 (Isporuke u RH po stopi 5% (II.1), 5%).
How often is the Obrazac PDV filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Croatia. Your tax authority may assign you a different one.
Are these Croatia VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (Porezna uprava - Obrazac PDV (2026 version, PDF 2025-12-11) - https://porezna-uprava.gov.hr/UserDocsImages/Propisi/PDV/Obrazac%20PDV.pdf).
Does Nefin produce the Croatia VAT books?
Yes. The Obrazac PDV - isporuke lists every invoice and the Obrazac PDV - pretporez every bill, one row per document with a column for each return box, plus the totals the return asks for.