Cost
No separate application fee; accounting and tax obligations arise
Work and business
Work and businessEditorially reviewed 02/09/2026
Registering for the VAT system
Check whether registration is mandatory or voluntary registration is worthwhile, then apply to the Tax Administration.
Usual time
According to Tax Administration processing and the date the obligation arises
Responsible institution
Porezna uprava
How would you like to apply?
Documents and steps differ depending on how you apply.
In person or by another permitted method
Submit the application to the competent institution following its current instructions.
Online
Submit the application through the official electronic service stated in the steps and sources.
Required documents
Selected: 0 of 3
For both application methods
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Steps
In person or by another permitted method
- 1
Check the threshold and transaction type
The obligation can arise because of turnover or special cross-border transactions.
- 2
Assess voluntary registration
A voluntary choice brings obligations to keep VAT records and remain registered for the applicable period.
- 3
Submit the form to the Tax Administration
Submit the completed application and evidence of turnover or planned transactions to the competent branch office.
- 4
Adjust invoices and records
From the registration date, calculate and report VAT correctly.
Online
- 1
Check the threshold and transaction type
The obligation can arise because of turnover or special cross-border transactions.
- 2
Assess voluntary registration
A voluntary choice brings obligations to keep VAT records and remain registered for the applicable period.
- 3
Submit the application through ePorezna
Select the application for registration for VAT purposes, complete the details and attach evidence electronically.
- 4
Adjust invoices and records
From the registration date, calculate and report VAT correctly.
Prices and deadlines
| Procedure | Price | Deadline |
|---|---|---|
Procedure cost The final amount depends on the applicable tariff and circumstances of the individual application. | No separate application fee; accounting and tax obligations arise | According to Tax Administration processing and the date the obligation arises |
Important notes
- A VAT identification number and regular registration in the VAT system are not always the same thing.
- Voluntary registration commits you for the period specified by law.
Common mistakes
- Monitoring the threshold only at year end.
- Issuing invoices with incorrect VAT treatment from the registration date.
Institutions
Official sources
Information was editorially reviewed on 02/09/2026. Before applying, check the latest information on official websites.
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