Manufacturing: Croatia vs France VAT Rules
How VAT obligations differ for manufacturing between Croatia and France.
| Criterion | Croatia | France |
|---|---|---|
| Standard rate applied | 25% | 20% |
| Registration threshold | €39,816 annual turnover | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly | Monthly or quarterly |
| Invoicing constraints | Mandatory fiscal cash registers. Invoices must include all standard EU fields. e-Invoice system for B2G. | Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026. |
| Sector-relevant regimes | Mandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmers | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Interest at 5.89% annually on late payments. Fines from €260 to €46,400 for non-compliance. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
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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