VAT on Booking.com and Airbnb commission in Croatia in 2026

Who pays VAT on the commission

Booking.com, Airbnb and similar platforms charge a commission on every booking. The service comes from a business based outside Croatia, so you account for its VAT as the customer, even as a small taxpayer outside the VAT system.

The rate is 25%. An EU platform that has your VAT ID charges no Croatian VAT, so its commission invoice shows none.

As a small taxpayer you cannot deduct input VAT, so this VAT is not refunded.

Getting a VAT ID

A Croatian VAT ID (PDV identifikacijski broj) is your OIB, the Croatian personal tax number, with the prefix HR. You need one for services from EU suppliers. It does not put you in the VAT system or cost you the flat rate.

If you work only with suppliers outside the EU, you need no VAT ID, but you still account for and pay VAT on their service.

1. If an EU company issues your commission invoices and you have no VAT ID, file form P-PDV at your local Tax Administration office at least 15 days before the service starts.
2. Give the number to the platform. From then on its invoices carry no Croatian VAT.
3. When you advertise through an EU platform, your listing must show your tax number or VAT ID.

The PDV and PDV-S forms, the deadline and the payment

You file only for months in which you received a service, and one deadline covers the forms and the payment. The payment details (account, model and reference number) are in the Tax Administration's guidance for hosts.

• With a supplier in the EU, you file the PDV return (Obrazac PDV) and the PDV-S form electronically through ePorezna, the Tax Administration's online service.
• With suppliers outside the EU only, you file the PDV return alone, and you may file it on paper.
• The deadline is the last day of the following month. Commission from January is due by the end of February.

An example season

You are on the flat rate and sell nights through Booking.com and Airbnb, and both platforms invoice their commission from the EU.

1. Before the season, apply for a VAT ID on form P-PDV at least 15 days before the first service, and give it to both platforms.
2. The first guests arrive in June. The platforms' June invoices carry no Croatian VAT.
3. Add up the commission on those invoices and work out VAT on the total at 25%. By the end of July, file the PDV and PDV-S forms through ePorezna and pay that VAT.
4. Repeat this for July, August and September, each time by the end of the following month.

The VAT threshold

Since 1 January 2025 the threshold has been €60,000 of annual turnover in Croatia, both for joining the VAT system and for leaving it. Below it you are exempt from VAT and show no VAT on your guests' invoices.

The threshold counts turnover, not profit. If you cross it during the year, the exemption ends from that moment.

A host who becomes liable for VAT on rental income keeps business books and fiscalises invoices instead of paying the flat-rate tax per bed, so plan any move past the threshold with your accountant.