Manufacturing: Chile vs Croatia VAT Rules
How VAT obligations differ for manufacturing between Chile and Croatia.
| Criterion | Chile | Croatia |
|---|---|---|
| Standard rate applied | 19% | 25% |
| Registration threshold | No general threshold — all commercial activities subject to IVA | €39,816 annual turnover |
| Filing frequency | Monthly | Monthly |
| Invoicing constraints | Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII. | Mandatory fiscal cash registers. Invoices must include all standard EU fields. e-Invoice system for B2G. |
| Sector-relevant regimes | Mandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated | Mandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmers |
| Penalty exposure | 10% penalty for late filing plus 1.5% interest per month. | Interest at 5.89% annually on late payments. Fines from €260 to €46,400 for non-compliance. |
Typical use cases
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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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