Freelancers & Consultants: Belgium vs Croatia VAT Rules

    How VAT obligations differ for freelancers & consultants between Belgium and Croatia.

    CriterionBelgiumCroatia
    Standard rate applied21%25%
    Registration threshold€25,000 annual turnover€39,816 annual turnover
    Filing frequencyMonthly or quarterlyMonthly
    Invoicing constraintsBilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice.Mandatory fiscal cash registers. Invoices must include all standard EU fields. e-Invoice system for B2G.
    Sector-relevant regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportMandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmers
    Penalty exposureProportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches.Interest at 5.89% annually on late payments. Fines from €260 to €46,400 for non-compliance.

    Typical use cases

    Digital Services
    Software development, design, marketing, and other digital deliverables.
    Consulting Services
    Management, strategy, and advisory consulting engagements.
    Creative Services
    Photography, videography, writing, and artistic services.
    Training & Coaching
    Professional training, workshops, and coaching sessions.
    Translation & Localization
    Translation, interpretation, and content localization services.

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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