AliExpress VAT in Croatia and Slovenia

Until July 1, 2021, low-value shipments — meaning shipments worth less than €22 — were exempt from VAT. Starting July 1, 2021, all commercial shipments arriving in Croatia, Slovenia, or any other EU country from outside the European Union are subject to value-added tax, regardless of their value.

Low-value shipments ordered online from China, the United Kingdom, or the United States — in other words, from countries outside the EU — will now be subject to VAT. In Croatia, VAT is charged at 25%, and in Slovenia at 22%, regardless of whether the shipment was ordered before or after July 1, 2021.

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What Changes on July 1, 2021

All commercial shipments arriving after July 1, 2021 from countries outside the European single market will become more expensive for the end customer. From now on, VAT will have to be paid, along with an additional postal handling fee if the package is delivered by the post office.

IOSS System and Tax Procedure

The European Union has activated the IOSS (Import One Stop Shop), through which a special tax procedure is carried out. Value-added tax on low-value shipments is being introduced in line with Council Directive (EU) 2017/2455.

Sellers who join this system (AliExpress has already done so) will immediately add the VAT amount to the purchase price, which will simplify delivery and customs clearance. Anyone who has previously bought through eBay, AliExpress, Banggood, and similar online shops will need to check whether VAT is included in the price.

When collecting a parcel, an additional fee will be charged by the post office or courier service, and the recipient will no longer need to present an invoice or go through the customs and tax clearance procedure.

VAT Rates in EU Countries

The final price of products with VAT included depends on the member state where the consumer lives. Croatia has a VAT rate of 25%. Sweden and Denmark have the same rate. Hungary is the only country with a higher rate, at 27%. Slovenia and Italy have a rate of 22%, while Austria has 20%. In Germany, VAT is 19%. Consumers in Luxembourg pay the lowest VAT rate, at 17%.

Rules for Shipments Ordered Before July 1

The bad news is that if a low-value shipment was already ordered and arrives after July 1, VAT will still have to be paid on it. In line with the new European rules on taxing all shipments from third countries, AliExpress, the major Chinese retailer, joined IOSS on July 1 and now charges VAT at the time of purchase.

AliExpress says it will now charge VAT on all goods delivered to EU customers, including cases where the items are cheaper than €150 and even when they are shipped from warehouses located within the EU, if the seller is based outside the EU. All sellers on this platform must state their IOSS number on the import declaration for the EU, so local postal services know they can hand over the parcel to the customer without charging VAT or customs duty.

Croatian Post Fees

As reported by Bug, since all shipments arriving from third countries will have to go through an inspection process, Croatian Post has introduced new procedures for handling, charging, and delivering parcels. As a result, a new inspection fee has been introduced, so in addition to the 25% VAT, each parcel arriving by post in Croatia will also be charged a fixed additional amount.

The inspection of shipments from third countries containing goods valued up to €150 will cost 18.50 kuna, while goods valued from €150 to €1,000 will cost 37.00 kuna. Croatian Post will charge these services regardless of whether VAT on the goods in the shipment was paid in third countries or not, or whether it was paid through the IOSS system or not, since under the supervision of the Croatian Customs Administration, HP is required to prepare a security (ENS) and customs declaration for every shipment containing goods from third countries.

Exceptions to the New Rules

The only exception remains postal shipments sent from one private person to another, up to the kuna equivalent of €45, unless the shipment contains alcohol, tobacco, or perfume. The previous procedure will also continue to apply to postal shipments containing goods valued at over €150 — in which case the buyer will need to pay customs duty, postage, and VAT upon delivery, according to the existing regulations.

Note: This text refers to the changes from 2021. At the end of 2025 and the beginning of 2026, the European Union announced new rules for small parcels from China that further affect shopping costs.

Source: bug.hr