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Form TZ2, VAT form, form PDV-S… with so many forms it’s easy to get confused and it’s no wonder that there is an impression that financial and administrative obligations of hosts are numerous and complicated. But it doesn’t have to be that way.
In this guide, we provide clear instructions on how to correctly fill in the VAT and PDV-S form, step by step – quickly, easily, and free of charge.
What are the VAT and PDV-S forms and what are they used for?
Hosts who work with agencies headquartered outside the Republic of Croatia are required to submit VAT and PDV-S forms (if the agency is based in the European Union) and pay VAT on the commission amount charged by the agency.
Although this obligation has existed since 2013, i.e., since Croatia joined the European Union, many hosts were not aware of it or did not fulfill it, even if they work with portals like Booking.com and Airbnb.
In recent years, the Tax Administration has increasingly been warning hosts about this obligation and conducting inspections.
Below we provide detailed steps on how to fill in the forms, calculate the VAT amount, and make the payment.
VAT Identification Number (VAT-ID)
If you work with foreign agencies based in the European Union, you are required to obtain a VAT identification number and provide it to these agencies.
According to legal provisions, when advertising and promoting services with EU taxpayers, the host must display the VAT-ID number. It takes the form HR + OIB, but it must still be officially requested from the Tax Administration.
The VAT-ID number must be requested at least 15 days before the start of services subject to this tax, by:
- visiting the local Tax Administration office in person
- through the ePorezna system
- sending the P-PDV form by mail
After obtaining it, you provide the VAT-ID number to foreign agencies (Booking.com, Airbnb, etc.).
How much VAT is paid?
The VAT amount is calculated based on the commission invoices you receive from agencies and amounts to 25% of the commission.
VAT and PDV-S form – basic difference
The VAT form is submitted by all hosts working with foreign agencies, while the PDV-S form is filled in only for agencies based in the EU.
The easiest way to fill in the forms is through the ePorezna system. Hosts often use FINA services, but they are charged, although filling in the forms independently is very simple.
The deadline for submitting forms is the 20th day of the month for the previous month, and VAT is paid by the last day of the current month.
Guide to filling in the VAT form
Accessing the form
After logging into the ePorezna system, select “Forms” from the menu, then select the VAT form.
Form header
The “Header” sheet opens with pre-filled information that must be checked and confirmed.
Data – example of filling in
As an example, we take a total commission of €400.00:
- €300.00 – agency based in the EU
- €100.00 – agency outside the EU
Step 1 – tax base
In the column “Tax base”, enter the commission amount (not total revenue), the VAT rate is 25%.
Step 2 – breakdown
Amounts are separated according to whether they relate to EU or third countries, and VAT is calculated separately by items.
Step 3 – total VAT liability
In the “VAT liability in the reporting period” section, enter the total VAT calculated for payment.
Submitting the form
After checking the data, click “Submit”. If you use a credential with an electronic signature, the form must be additionally confirmed.
PDV-S form
The PDV-S form is used to report services received from other EU member states. It is not filled in for agencies outside the EU.
Opening the form
Entering data
Enter the data of the supplier country, the agency's VAT-ID number, and the commission amount.
How to pay VAT
VAT is paid to the State Budget of the Republic of Croatia at IBAN: HR1210010051863000160
Model: HR68
Reference number: 1201-OIB (Taxpayer OIB)
