Croatia VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Croatia, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 60000 EUR |
|---|---|
| In force from | 2025-01-01 |
| Official source | Official Gazette (Narodne novine) full text of NN 152/2024 amending act, new čl. 90 st. 1: 'Porezni obveznik sa sjedištem, prebivalištem ili uobičajenim boravištem u tuzemstvu, čiji godišnji promet u tuzemstvu nije bio veći od 60.000,00 eura oslobođen je plaćanja PDV-a na isporuke dobara i usluga obavljene u tuzemstvu.' |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Annual domestic turnover per calendar year: the exemption applies where annual turnover in Croatia 'nije bio veći od 60.000,00 eura' (previous calendar year basis), and it ceases during the current year once the threshold is exceeded (per the amending law's new Art. 90.f-type provisions, exceeding mid-year ends the exemption from that point — the old rule of registering only from 1 January of the following year is gone). NON-ESTABLISHED SUPPLIERS: Non-EU established suppliers: nil threshold — VAT obligations from the first taxable supply in Croatia under the general rules of the Act. EU-established: Art. 90(2) as replaced by NN 152/2024 expressly extends the exemption — 'Porezni obveznik sa sjedištem... u drugoj državi članici ima pravo primijeniti oslobođenje... ako... a) godišnji promet u Uniji nije bio veći od 100.000,00 eura, b) vrijednost isporuka... obavljenih u tuzemstvu nije bila veća od 60.000,00 eura' — i.e. the Directive (EU) 2020/285 cross-border SME scheme in force 1 Jan 2025. IMPORTED DIGITAL SERVICES: Zero threshold for imported B2C digital/TBE services: non-EU suppliers owe Croatian VAT from the first sale and may register via non-Union OSS (Directive 2006/112/EC Arts 358a–369 as transposed in the VAT Act's special schemes); EU suppliers have the separate EUR 10,000 EU-wide TBE/distance-sales micro-threshold. The EUR 60,000 figure gives a foreign SaaS seller no shelter. Threshold jumped EUR 40,000 → 60,000 on 1 Jan 2025 (engines still carrying 40,000 or the pre-euro HRK 300,000/EUR 39,816 are two generations stale). Transitional rules in NN 152/2024: taxable persons whose 2024 supplies exceeded EUR 60,000 had to be in the VAT register from 1 Jan 2025; those under it could apply for deregistration by 15 Jan 2025 (unless registered voluntarily during 2024) — deregistration is by request, not automatic. Mid-year breach now ends the exemption immediately rather than from the next 1 January. Voluntary registration binds for a period under the Act's general rules. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/hr/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hr/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hr/vat-registration-thresholdOther Croatia series: Policy interest rate · Value added tax (porez na dodanu vrijednost) · National minimum wage (minimalna plaća) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (porez na dobit) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)