When do I file the VAT return and pay VAT in Croatia?

You file the VAT return through ePorezna and pay the VAT by the last day of the month following the tax period. The period is a month; a quarter if your supplies including VAT in the previous year were under 110,000 €. Example: for September (or the third quarter) by 31 October. Checked by the Tax Administration.

Who must?

Everyone VAT-registered in Croatia: trades, companies, freelancers. Outside the VAT system no return is filed (except special cases such as services from the EU).

What to do?

1. Check whether you file monthly or quarterly (threshold 110,000 € of supplies including VAT in the previous year).
2. File the return in ePorezna by the last day of the month after the period; in the return for December or the last quarter make the annual adjustments.
3. Pay the VAT by the same day; the annual adjustment difference within the same deadline.

Where to file?

ePorezna (PDV form), payment to the prescribed state budget account.

Who checks?

Tax Administration (Porezna uprava)

Fine

Not filing in time: taxpayer 260 to 66,360 €, responsible person in a legal entity 130 to 6,630 € (art. 131(1)(10) and (2)). Not paying in time is an offence under the same article (point 5), plus default interest.

What if I am already late?

File and pay right away even after the deadline: otherwise the Tax Administration estimates the liability (art. 85(8)).