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.
This is general information, 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.
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.
How EU VAT works when a reader in Croatia buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Croatia pays the rate for Croatia, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Croatia, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
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.