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Commentary

Appendix 11C: VAT reduced rates (Croatia)

11 Croatia

13% rate

A reduced rate of VAT of 13% is applied in Croatia to the following:

  1. Ìý

    •ÌýÌýÌýÌý Accommodation services or accommodation with breakfast, full or half board in all types of commercial catering facilities and agency commission services for these services.

  2. Ìý

    •ÌýÌýÌýÌý Newspapers and magazines printed daily or periodically on paper, except for those that entirely or mainly contain advertisements or are used for advertising purposes.

  3. Ìý

    •ÌýÌýÌýÌý Children's car seats and baby diapers.

  4. Ìý

    •ÌýÌýÌýÌý Menstrual products.

  5. Ìý

    •ÌýÌýÌýÌý Deliveries of water, except water that is placed on the market in bottles or in other packaging, in terms of public water supply and public drainage according to a special regulation.

  6. Ìý

    •ÌýÌýÌýÌý The supply of electricity to another supplier or end user, including fees related to that supply.

  7. Ìý

    •ÌýÌýÌýÌý The supply of natural gas and heating from thermal stations, including fees related to these supplies, until 31 March 2025.

  8. Ìý

    •

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