SaaS & Software: Belgium vs Croatia VAT Rules

    How VAT obligations differ for saas & software 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

    B2B SaaS
    Business software sold to companies in other EU member states.
    B2C Apps & Services
    Consumer-facing digital services and mobile applications.
    API & Infrastructure
    Developer tools, APIs, and cloud infrastructure services.
    White-Label Solutions
    Resold or white-labeled software platforms.

    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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