Expense rules in Croatia.
All Porezna Uprava rules: 25% PDV, dnevnica, kilometrina €0.50/km and VAT recovery in Croatia.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 13% | Limited | Reprezentacija |
| Travel meals | 13% | 100% reclaimable | Dnevnica cap |
| Accommodation | 13% | 100% reclaimable | Račun required |
| Fuel | 25% | 100% reclaimable | Business use |
| Train / HŽ / flight | 13% | 100% reclaimable | Public transport |
| Taxi | 25% | 100% reclaimable | Receipt required |
| Client gifts | 25% | Not deductible | Reprezentacija |
| Parking / toll | 25% | 100% reclaimable | Račun |
Dnevnica
Tax-free national per diem.
Foreign
MF pravilnik by country.
Retention
Records: 10 years (ZTI).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,50 €/km | Unlimited | Tax-free rate |
| Motorcycle | 0,25 €/km | Unlimited | Reduced rate |
Standard
2024 tax-free kilometrina rate.
Covers
Fuel + maintenance + insurance.
Records
Knjiga voznji.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Croatia — > 12h | 30 € | Actual | Actual |
| Zagreb | 30 € | 160 € | 190 € |
| Dubrovnik / Split | 30 € | 220 € | 250 € |
| Foreign — Vienna | 50 € | 130 € | 180 € |
| Foreign — Berlin | 50 € | 140 € | 190 € |
Dnevnica
> 12h national per diem.
Half-day
8-12h mission.
Foreign
MF country table.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | Porezna Uprava ePorezna |
| France | Reciprocity | 30 Sept. N+1 | Via ePorezna |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| HR PDV for foreign | ePorezna | 30 Sept. N+1 | Porezna Uprava ePorezna |
EU minimum
Annual 8th Directive request.
HR minimum
Min PDV foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Croatia expenses with Illizeo.
PDV 25%/13%/5%, kilometrina €0.50/km, dnevnica €30, EU 8th Directive VAT recovery: all the Porezna Uprava rules above are natively integrated into Illizeo.
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