Taxes payable when purchasing used vehicles from other EU Member States
Find out about taxes and documents required for registering an acquired used means of transport
Used means of transport include the following:- Land motor vehicles with an engine capacity of over 48 cc or engine power above 7.2 kW, delivered six months after the day of first use, and which have travelled for more than 6000 km;
- Vessels of over 7.5 m in length, delivered three months after the day of first use, and which have sailed for more than 100 hours;
- Aircrafts with a take-off weight of over 1550 kg, delivered three months after the day of first use, and which have flown for more than 40 hours.
| SELLER from another EU Member State |
BUYER in Croatia | BUYER’S TAX OBLIGATIONS |
REGISTRATION DOCUMENTS |
| Taxpayer | Taxpayer – acquiring for resale | - 25% VAT on the acquisition Reported in: PDV-S form PDV form |
- shall not register the means of transport because it is procured for resale |
| Taxpayer | Taxpayer – acquiring for own use | - 25% VAT on the acquisition - Special tax in accordance with the Motor Vehicle Special Tax Act Reported in: PDV-S form PDV form |
- Decision from the Customs Administration on paying special tax - Note written on an invoice or other document for acquiring the means of transport or a special sheet of paper certified with a seal of the Tax Administration, which reads: “The Acquirer shall report the acquisition in the PDV-S form and calculate the VAT in the PDV form” (VAT shall not be reported in an invoice for acquiring a means for transport because delivery within the EU is exempt from VAT, but the invoice shall indicate the VAT ID of the seller from another EU Member State and the VAT ID of a Croatian taxpayer) |
| Taxpayer | Individuals not assigned with a VAT ID who are not registered in the VAT register (citizens, small taxpayers, institutions, government authorities, regional and local self-governments and others) |
- No VAT obligation because the seller shall calculate the VAT according to legal provisions of its Member State - Special tax according to the Motor Vehicle Special Tax Act Not reported in forms. |
- Decision from the Customs Administration on paying special tax - Invoice from the foreign taxpayer indicating the VAT or in any other way indicating that the VAT was calculated in the Member State during delivery in that Member State The Tax Administration does not have an obligation for issuing notes or clauses/certificates. |
| Individual who is not a taxpayer (citizen, institution, government authority, etc.) |
Taxpayer | - Special tax according to the Motor Vehicle Special Tax Act - Administrative fees for acquiring used means of transportation Not reported in forms. |
- Decision from the Customs Administration on paying special tax |
Individual who is not a taxpayer (citizen, institution, government authority, etc.) |
Individuals not assigned with a VAT ID who are not registered in the VAT register (citizens, small taxpayers, institutions, government authorities, regional and local self-governments and others) |
- Special tax according to the Motor Vehicle Special Tax Act - Administrative fees for acquiring used means of transportation Not reported in forms. |
- Decision from the Customs Administration on paying special tax |
| Reseller who applies a special margin scheme | Taxpayer | - No VAT obligation or administrative fees because the reseller from another Member State charged VAT of its Member State on the margin - Special tax according to the Motor Vehicle Special Tax Act Not reported in forms. |
- Decision from the Customs Administration on paying special tax - Invoice or other document issued by the reseller, including a note on implementing a special margin scheme The Tax Administration does not have an obligation for issuing notes or clauses/certificates. |
| Reseller who applies a special margin scheme | Individuals not registered in the VAT register (citizens, small taxpayers, institutions, government authorities, regional and local self-governments and others) | - No VAT obligation or administrative fees because the reseller from another Member State charged VAT of its Member State on the margin - Special tax according to the Motor Vehicle Special Tax Act Not reported in forms. |
- Decision from the Customs Administration on paying special tax - Invoice or other document issued by the reseller, including a note on implementing a special margin scheme The Tax Administration does not have an obligation for issuing notes or clauses/certificates. |
Special Margin Scheme
With special margin schemes for delivering a used means of transport in Croatia, the buyer shall report to the Customs Administration in order to determine the special tax obligation when buying a means of transport subject to special tax for using the vehicle, until then unregistered in Croatia, on Croatian roads.In that case, the Customs Administration issues a decision regarding special tax.
In order to register a means of transport of this kind, you shall need an invoice from the reseller that includes the note “Special margin scheme – used goods” or the reseller’s declaration that the VAT was charged on the margin and the decision from the Customs Administration regarding special tax.
You can find more details on taxes when purchasing used vehicles from other EU Member States:
- By calling the Call Centre
- By using the contact form Contact us on the Tax Administration’s website
- By visiting a local branch office of the Tax Administration in person.