VAT on books
VAT on books in Croatia
Croatia has one of the EU's highest standard rates, 25%, but taxes books at 5%. Since 1 January 2019, that applies however the book is supplied, so ebooks pay the same as print. Croatia does not zero-rate books.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Croatia's Tax Administration (Porezna uprava) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5% | Reduced rate | Narodne novine 39/2022, article 38 |
| EbooksSince 1 January 2019. | 5% | Reduced rate | Government bill PZ 274 (2026) |
| Most other goods and services | 25% | Standard rate | Porezna uprava, VAT |
What to know about Croatia
- Since 1 January 2019, Croatian law puts books at 5% regardless of the form in which they are supplied, which brought ebooks in line with print. PZ 274
- The legal wording covers books of professional, scientific, artistic, cultural and educational content, and textbooks. Fiction falls under artistic content. Narodne novine 39/2022
- Croatia does have a 0% rate, but it covers other things, not books. Guides that say Croatian books are zero-rated are wrong. Porezna uprava
- Audiobooks on recorded media get 5%. For downloads we found no official text, so the table leaves the audiobook rate out.
Selling to readers in Croatia: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Croatia at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Croatia €10.50. €0.50 of that is the 5% VAT on ebooks in Croatia, which you pay over.
- A paperback priced at €20.00 and posted to Croatia from another EU country takes the 5% rate for printed books in Croatia once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Croatia yourself, sales to readers in Croatia always take the rates above, and they go on your usual VAT return in Croatia, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Croatia
Are books zero-rated in Croatia?
No. Books, printed and electronic, are taxed at 5%. Croatia's 0% rate covers other goods.
What VAT do Croatian readers pay on ebooks?
5%, the same as printed books, since 1 January 2019.
Do the 2026 Croatian VAT changes affect books?
No. The 2026 amendments were about energy and a deadline in another part of the law. The book rule was copied over unchanged.