Croatia VAT Rates 2026
Croatia (Hrvatska) levies Value Added Tax under the name OIB / PDV ID (Osobni identifikacijski broj / Porez na dodanu vrijednost). The standard rate is 25%, applied to most goods and services. Reduced rates of 13% and 5% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 25% | Most goods and services |
| Reduced | 13% | Hotel accommodation, catering services, newspapers and magazines, electricity supply |
| Reduced | 5% | Basic foodstuffs, books and educational materials, medicines |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/HR endpoint to get Croatia rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/HR
# No authentication required for rate lookups
# Response:
# { "country_code": "HR", "standard_rate": 25,
# "reduced_rates": [13, 5], "currency": "EUR" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Croatia standard rate.
// 1. Validate the customer's Croatia VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/HR/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Croatia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/HR').then(r => r.json());
// → { standard_rate: 25, reduced_rates: [13, 5] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Croatia standard rate
applyRate(rates.standard_rate, 'standard');
}About Croatia VAT
Croatia joined the EU in 2013 and adopted the euro in 2023. The Croatian VAT number (PDV ID) uses the personal identification number (OIB) as its basis, which is 11 digits long with a check digit at the end.
The Croatia OIB / PDV ID is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Croatia business customer, validate their VAT registration number first.