VAT codes

For Croatian HRUBL syntax, the tax category type (HR Oznaka kategorije PDV-a) and tax type scheme (Kod porezne sheme) must be specified explicitly:

In MAPI TSX use nodes taxCategoryType and taxTypeScheme.

In MAPI MSG> use <cac:TaxCategory>/<cbc:Name> and <cac:TaxCategory>/<cac:TaxScheme>/<cbc:ID>

Example:

<cac:TaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Name>HR:PDV25</cbc:Name>
  <cbc:Percent>25</cbc:Percent>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:TaxCategory>

The values are defined below:

HR Oznaka kategorije PDV-a	Kod UNTDTD 5305 (BT-118)	HR kod porezne kategorije (HR-BT-18)	Kod porezne sheme UNTDTD 5153	Opis HR oznake kategorije PDV-a (Croatian)	Description
HR:PDV25	S	S	VAT	Standardna stopa PDV-a 25%	Standard rate VAT 25%
HR:PDV13	S	S	VAT	Reducirana stopa PDV-a 13%	Reduced rate VAT 13%
HR:PDV5	S	S	VAT	Reducirana stopa PDV-a 5%	Reduced rate VAT 5%
HR:Z	Z	Z	VAT	Nulta stopa PDV-a	Zero rate VAT
HR:K	K	K	VAT	Isporuka unutar EU – Oslobođeno PDV-a uslijed isporuke unutar EU	Intra-EU supply – exempt from VAT
HR:G	G	G	VAT	Izvoz – oslobođeno PDV-a uslijed izvoza	Export – exempt from VAT
HR:AE	AE	AE	VAT	Prijenos porezne obveze – porez plaća primatelj računa	Reverse charge – tax liability transferred to invoice recipient
HR:E	E	E	VAT	Oslobođen PDV-a – Artikl oslobođen prema članku u TaxExemptionReason	Exempt from VAT – item exempt per article in TaxExemptionReason
HR:POVNAK	E	O	OTH	Povratna naknada za jednokratnu ambalažu (trošak POVNAK je prolazna stavka, čl. 33. st. 3)	Refundable fee for disposable packaging (transitory item, Art. 33 para. 3)
HR:PP	E	O	LOC	Posebni porez na potrošnju u ugostiteljstvu (trošak PPUG je prolazna stavka, čl. 33. st. 3)	Special tax on consumption in hospitality industry (transitory item, Art. 33 para. 3)
HR:PPMV	E	O	CAR	Posebni porez na motorna vozila (trošak PPMV je prolazna stavka, čl. 33. st. 3)	Special tax on motor vehicles (transitory item, Art. 33 para. 3)
HR:O	O	O	VAT	Nije predmet oporezivanja PDV-om (cijeli račun ne podliježe PDV-u)	Out of scope of VAT (invoice not subject to VAT)
HR:N	E	O	VAT	Nije predmet PDV-a	Not subject to VAT