HR:PDV25 S S VAT Standard rate VAT 25% Standard or reduced rate VAT HR:PDV13 S S VAT Reduced rate VAT 13% Standard or reduced rate VAT HR:PDV5 S S VAT Reduced rate VAT 5% Standard or reduced rate VAT HR:Z Z Z VAT Zero rate VAT Zero rate VAT HR:K K K VAT Delivery within the EU Exempt from VAT due to delivery within the EU HR:G G G VAT Export Exempt from VAT due to export HR:AE AE AE VAT Transfer of tax liability Transfer of tax liability - tax bill payer HR:E E E VAT VAT exempt Exempt from VAT due to a specified reason HR:POVNAK E O OTH Refundable fee Refundable fee for disposable packaging HR:PP E O LOC Consumption in hospitality industry Item subject to special tax on consumption in hospitality indurstry HR:PPMV E O CAR Motor vehicles Item subject to special tax on motor vehicles HR:O O O VAT Not subject to VAT Invoice not subject to VAT according to VAT act article 5 HR:N E O VAT Not subject to VAT Item not subject to VAT