{"id":1590,"date":"2026-02-12T22:07:50","date_gmt":"2026-02-12T21:07:50","guid":{"rendered":"https:\/\/krkdanas.hr\/?p=1590"},"modified":"2026-02-12T22:14:23","modified_gmt":"2026-02-12T21:14:23","slug":"nerezidenti-i-pdv-u-hrvatskoj-kako-placati-i-kako-ne-placati-pdv-kod-iznajmljivanja-smjestaja","status":"publish","type":"post","link":"https:\/\/krkdanas.hr\/en\/nerezidenti-i-pdv-u-hrvatskoj-kako-placati-i-kako-ne-placati-pdv-kod-iznajmljivanja-smjestaja\/","title":{"rendered":"Non residents and VAT in Croatia, how to pay and how not to pay VAT when renting out accommodation"},"content":{"rendered":"<p class=\"wp-block-paragraph\">As of 1 January 2025, the rules for non-residents who rent out accommodation in Croatia have changed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Previously, the situation was simple, but unfavourable, almost all non-residents had to be in the VAT system in Croatia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Today, there are different options, depending on the method of renting and the amount of turnover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below we provide a simplified explanation of what this means in practice.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What changed as of 1 January 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to the amendments to the Value Added Tax Act, non-residents are equalised with resident landlords, but with a special cross-border regime for small taxable persons.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means that a non-resident no longer has to automatically enter the VAT system in Croatia, but only if certain conditions are met.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Option 1: EX number, small taxable person, without Croatian VAT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is a new possibility from 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>total annual turnover within the EU does not exceed 100,000 EUR<\/li>\n\n\n\n<li>turnover in Croatia does not exceed 60,000 EUR<\/li>\n\n\n\n<li>you are not already in the VAT system in your home country<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">you may request the status of a small taxable person through a special cross-border procedure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The application is submitted in the home country, and an individual identification number with the EX designation is assigned.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After the EX number is assigned:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>you do not pay VAT in Croatia on accommodation services<\/li>\n\n\n\n<li>you are not registered in the Croatian VAT system<\/li>\n\n\n\n<li>you have the obligation of quarterly reporting in your own country<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is administratively the simplest solution for smaller landlords.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The system is applied through the Tax Administration and is harmonised with the rules of the European Union.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Option 2: Cooperation with a Croatian agency that assumes the VAT obligation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you are not registered for VAT in Croatia and operate exclusively through a Croatian travel agency that acts in its own name, then:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>you do not have the obligation to register for VAT in Croatia<\/li>\n\n\n\n<li>the agency assumes the VAT calculation<\/li>\n\n\n\n<li>administration is minimal<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">VAT of 13 percent is calculated through the agency model, but you personally do not enter the Croatian VAT system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You do not have the right to deduct input VAT, but you also do not have monthly VAT returns, bookkeeping and additional administrative costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a large number of non-residents, this is a practical and stable solution.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Option 3: Entry into the Croatian VAT system<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>you rent directly to guests<\/li>\n\n\n\n<li>you operate through foreign platforms or agencies<\/li>\n\n\n\n<li>you do not have an EX number<\/li>\n\n\n\n<li>you exceed the threshold of 60,000 EUR in Croatia<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">then you are obliged to register in Croatia for VAT purposes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>calculation of 13 percent VAT on accommodation services<\/li>\n\n\n\n<li>keeping business records<\/li>\n\n\n\n<li>monthly VAT returns<\/li>\n\n\n\n<li>the right to deduct input VAT<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is administratively the most demanding model and functions similarly to running a business entity in Croatia.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Which option is the most favourable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It depends on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the amount of turnover<\/li>\n\n\n\n<li>the method of advertising<\/li>\n\n\n\n<li>the structure of guests<\/li>\n\n\n\n<li>plans for the future<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For smaller non-residents with turnover below the thresholds, the EX number is often the simplest solution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For those who want a stable model without Croatian bookkeeping and without entering the VAT system, cooperation with a Croatian agency that assumes the obligation is often administratively the most peaceful path.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entry into the VAT system makes sense only if the turnover is higher or if the business structure is such that the input VAT refund is significant.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From 2025, non-residents are no longer automatically forced to be in the Croatian VAT system, but the choice of rental model directly determines the tax obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The biggest mistake is to operate without a clear tax status and without understanding which rules apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are a non-resident and rent out in Croatia, before making a decision check:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>what your actual turnover is<\/li>\n\n\n\n<li>whether you operate exclusively through a Croatian agency<\/li>\n\n\n\n<li>whether you have or do not have an EX number<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A properly set business structure means less administration, less risk and long-term more secure business operations.<\/p>","protected":false},"excerpt":{"rendered":"<p>An overview of tax options for non residents who rent out accommodation in Croatia, the EX number, cooperation with a Croatian agency, or entering the VAT system, with an explanation of when VAT is payable and when it is not.<\/p>","protected":false},"author":2,"featured_media":1592,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,13],"tags":[],"class_list":["post-1590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualno","category-iznajmljivanje"],"acf":[],"_links":{"self":[{"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/posts\/1590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/comments?post=1590"}],"version-history":[{"count":1,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/posts\/1590\/revisions"}],"predecessor-version":[{"id":1591,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/posts\/1590\/revisions\/1591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/media\/1592"}],"wp:attachment":[{"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/media?parent=1590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/categories?post=1590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/krkdanas.hr\/en\/wp-json\/wp\/v2\/tags?post=1590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}