Croatia extends its 5% PDV rate on gas, heating and firewood to 31 March 2025
This page records one dated change. For the rules in Croatia as they stand today, see the Croatia guide →
- Jurisdiction
- Croatia
- Tax
- PDV
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 22 March 2024
- Effective
- 1 April 2024
- Instrument
- HR-ZAKON-539-2024
- Authority
- Narodne novine (Official Gazette of the Republic of Croatia)
- Verified
- Fetched from official source · high confidence
Suppliers of natural gas, heating energy from heat stations, firewood, wood pellets, briquettes and wood chips in Croatia, and their customers.
No action required — this extension (to 31 March 2025) has expired and been superseded by later extensions.
Croatia's Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost (Law 539), published in Narodne novine NN 35/2024 on 22 March 2024, extended the reduced 5% PDV rate on natural gas, heating energy (steam and hot water), firewood and wood pellets/briquettes from 31 March 2024 to 31 March 2025.
What changed in detail
The Zakon o izmjeni Zakona o porezu na dodanu vrijednost (Act amending the VAT Act), item 539 in Narodne novine 35/2024 of 22 March 2024, extended Croatia’s temporary 5% PDV rate on household energy by one year. The Hrvatski sabor adopted the act on 14 March 2024 and the President promulgated it on 18 March 2024.
The act has three articles:
- Article 1 replaces “31. ožujka 2024.” with “31. ožujka 2025.” in Article 38(4) of the VAT Act and makes the same replacement in Article 38(5).
- Article 2 requires the Minister of Finance to align the VAT Rulebook (Pravilnik o porezu na dodanu vrijednost) within 30 days of entry into force.
- Article 3 puts the act into force on 1 April 2024.
Article 38(4) covers the supply of natural gas. Article 38(5) covers heating energy supplied from heat stations, firewood, wood pellets, briquettes and wood chips. Without the amendment, both reduced-rate provisions would have expired on 31 March 2024 and these supplies would have returned to a higher rate.
What it means
This extension is spent: its 31 March 2025 end date has passed. It was the first of three consecutive one-year extensions recorded here. NN 52/2025 moved the date to 31 March 2026, and NN 32/2026 moved it again to 31 March 2027, which is the rule in force today. For invoices dated between 1 April 2024 and 31 March 2025, this act is the legal basis for charging 5% on these supplies.
Proof
u članku 38. stavku 4. riječi: »31. ožujka 2024.« zamjenjuju se riječima: »31. ožujka 2025.«in Article 38 paragraph 4, the words "31 March 2024" are replaced by the words "31 March 2025"
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