Amendments to the General Tax Law have been published in Official Gazette No. 73/2013 and they entered into force on 26 June 2013.EU law with effect from 1 July 2013, Some EU directives have been implemented into Croatian legislation like- Mutual Assistance Directive [on administrative cooperation in the field of taxation] (2011/16) (applicable from 1 January 2015); Savings Directive (2003/48); and Mutual Assistance Directive [for the recovery of claims] (2010/24).
The amendments provide for fines between HRK 2,000 and HRK 500,000 for legal entities and between HRK 2,000 and HRK 40,000 for responsible persons within a legal entity depending on the tax offence category.