A VAT ID for your obrt: how to get one and which forms (ZP and PDV) you file every month

What is a PDV ID and why do you need one?

A PDV ID (VAT identification number) is the unique number by which taxable persons in the European Union recognize you in the VIES system. In Croatia it is simply HR followed by your OIB, for example HR12345678901. Without it you can't correctly invoice a business client in another member state, and they can't check that you are registered.

Everyone who does business with the EU needs one, whatever the legal form: flat-rate (paušalni) sole traders, sole traders in the VAT system, limited companies. A sole trader who is already in the VAT system already has a PDV ID. So this guide mostly helps obrts that are outside the VAT system (for example flat-rate ones) and are starting to work with EU clients.

When do you need it?

• When you provide services to business clients (taxable persons) in other EU member states. The place of supply of such a service is the client's country, and the client accounts for the VAT (reverse charge).
• When you receive services from EU suppliers, for example advertising, software or platforms that invoice from the EU.
• When you acquire goods from the EU worth more than EUR 10,000 a year.

If you work with clients outside the EU (for example in the US or the United Kingdom), you don't need a PDV ID or a ZP form, because VIES and ZP only concern the EU. Check the procedure for such invoices with your accountant.

How to get a PDV ID, step by step

1. Log in to ePorezna (you need a credential of security level 3, for example through e-Građani) and open a new request.
2. Choose form P-PDV, the request for registration for VAT purposes.
3. In the first step, confirm the data that is already filled in and choose the date you started the activity.
4. In the second step, tick “PDV identifikacijski broj – dodjela” (assignment of a VAT ID) and choose “Porezni obveznik koji prima ili obavlja usluge unutar EU” (taxable person who receives or provides services within the EU) from the menu.
5. Click “Provjeri” (check), then “Pošalji” (send). Attachments are generally not needed.
6. Wait for the decision. The Tax Administration assigns the number immediately and at the latest within 8 days of checking the data.
7. Check on the European Commission's VIES page that your HR number is active before you start using it on invoices.

You can also submit the request in person at your Tax Administration office or by registered mail marked “Za dodjelu PDV ID broja” (for assignment of a VAT ID). In that case the VAT ID questionnaire often has to be attached along with form P-PDV.

A PDV ID does not mean entering the VAT system

This is the most common worry among flat-rate traders. Being assigned a PDV ID is not entering the VAT system: for domestic supplies you still apply the small-business exemption and you don't charge VAT on domestic invoices. The PDV ID is only for transactions within the EU.

Keep the other side in mind too: a PDV ID doesn't give you the right to deduct input VAT. If you receive services from the EU, you may have to account for and pay VAT on them yourself (reverse charge) without a right of deduction. So before your first job, check with your accountant what applies in your case.

What to write on an invoice to an EU client

• Your PDV ID (HR + OIB) and the client's PDV ID.
• A note that VAT is not charged because the tax liability is transferred, for example: “PDV nije obračunat temeljem čl. 17. st. 1. Zakona o PDV-u (prijenos porezne obveze / reverse charge)”.
• The price without VAT: the total equals the tax base.

Before you issue the invoice, check the client's VAT number in VIES and save the confirmation (a screenshot or PDF) as evidence that the client is a taxable person. If VIES doesn't confirm the number, don't assume the client is a business; ask for further evidence instead.

Forms you file every month: ZP and PDV

Once you have a PDV ID and issue an invoice to a business client in the EU, an electronic reporting obligation arises. For every month in which you had such a service you file two forms:

Since 1 January 2026 (the Act amending the VAT Act, NN 151/2025) the deadline for the PDV, ZP and PDV-S forms is no longer the 20th of the month, but the last day of the following month for the previous month. If that day falls on a weekend or holiday, the deadline moves to the next working day. For example, for services in October 2026 the forms are due by 30 November 2026.

A month without EU transactions doesn't require a ZP or a PDV form. According to professional sources, when you had an EU service in a month, a taxpayer outside the VAT system files ZP and PDV for that month, and the PDV form generally has no domestic taxable turnover. The exact fields depend on the form in force when you file, so confirm them with your accountant.

The most common mistakes

• Submitting the PDV ID request only after the job has been agreed or done (at least 15 days earlier is recommended).
• Charging VAT on an invoice to an EU client who has a valid PDV ID.
• Missing reverse-charge note or the client's PDV ID on the invoice.
• The VIES check not done or not saved.
• Forgetting the ZP and PDV forms for the month in which an invoice to an EU client was issued, because it was paid later or the amount was small.
• Wrongly believing the obrt “entered VAT” because of the PDV ID.