TEDB Official Sourced · 2026 Reference
Croatia VAT Rate on Digital & Offline Advertising
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Croatia.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Croatia, supplies of Digital & Offline Advertising are subject to the 25% standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Croatia from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Croatia require charging Croatia VAT (25%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Croatia creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Active VAT Rates in Croatia (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Croatia:
| Classification | Applied Conditions & Scope | Rate |
|---|---|---|
| Standard rate | General standard rate application | 25% |
| Reduced rate | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection · Applies to menstrual products: sanitary pads, daily pads, tampons, menstrual cups, menstrual panties, menstrual sponge, menstrual disc, etc., which are used specifically during menstruation, regardless of whether they are intended for single or multiple use. | 13% |
| Reduced rate | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings · Pesticides and other agrochemical products are insecticides, rodenticides, fungicides, herbicides, anti-germination agents, plant growth regulators, disinfectants and similar products, put up in forms or packings for individual sale or as preparations or articles of CN 3808. Residues and waste from the food industry and prepared animal food from Ch. 23 excluding greaves CN 2301 10, wine lees and tartar CN 2307 and other than dog and cat food, put up in packings for individual sale CN 2309 10; | 5% |
Live Compliance Engine Verification
Test calculations or verify another product category in Croatia using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on Digital & Offline Advertising in Croatia is 25% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Croatia, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Croatia) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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