VAT - Value Added tax

Porez na dodanu vrijednost (PDV) je jedan od oblika poreza na promet. Pod porezom na promet podrazumijeva se oporezivanje prometa proizvoda i obavljanja usluga uz naknadu. Oporezivanje prometa proizvoda i obavljanja usluga može se provoditi primjenom većeg broja oblika poreza na promet. Porez na promet dijelimo na opći porez na promet te na pojedinačne poreze na promet (trošarine ili akcize). Oporezivanje prometa općim porezom na promet može se obavljati primjenom različitih oblika općeg poreza na promet. Hrvatska je nakon pozitivnih iskustava zemalja članica Europske unije i prije samog ulaska zakonom propisala porez na dodanu vrijednost te ga nakon ulaska u Uniju samo još unaprijedila i uskladila sa zakonima Unije.Value Added Tax (VAT) is one of the forms of sales tax. Under the sales tax, the taxation of the turnover of the product and the provision of the services is subject to a fee. Taxation of product turnover and provision of services can be carried out by applying a larger number of sales tax forms. The turnover tax is divided into the general sales tax and individual sales taxes (excise duty or excise duty). Taxation of turnover with general sales tax may be effected by applying different forms of general sales tax. Croatia has, after the positive experience of the EU member states and before the entry into force of the law, set a value added tax law, which, after joining the Union, has only improved and harmonized with EU law