Croatia has adopted amendments to its VAT Act that modernise compliance processes and adjust several VAT rules, including e-invoicing. The changes extend reduced VAT rates, simplify administrative obligations, and push key filing deadlines to the end of the month following the tax period.
Croatia’s Parliament approved amendments to the VAT Act concerning e-invoicing. The final version of the amendments was adopted on 5 December 2025.
Key legislative actions include extending the reduced 5% VAT rate for specific supplies, such as natural gas and heating, and modifying provisions on input tax deductions and the conversion of amounts to Euros.
The proposal also focuses on streamlining administrative processes, such as extending VAT return submission deadlines and abolishing several VAT forms.
The amendments also extend the filing deadlines for the VAT return, recapitulative statements (EU Sales List and EU Acquisition List), and reports on the importation of goods destined for another Member State.
Under the new rules, the deadline will shift from the 20th day of the month following the relevant tax period to the last day of that month.
These changes will apply to tax periods starting 1 January 2026, meaning VAT reports for December 2025 must still be filed under the current deadlines.
In addition, the extended deadlines cover the VAT return (Obrazac PDV), the Recapitulative Statement (Obrazac ZP), the Application for acquisition of goods and received services from other EU Member States (Obrazac PDV-S), and the application for supplies of goods in different EU Member States previously imported under procedures 42 and 63 (Obrazac – PZ 42 and 63). For example, taxpayers will now be required to submit the VAT return (Obrazac PDV) by the last day of the month following the end of the tax period.
Finally, under the amendments to the VAT Act, no invoice is required for money exchange services performed in Croatia.
Earlier, Croatia’s Ministry of Finance amended the Value Added Tax Act (VAT) to align it with the Fiscalization Act, which requires e-invoicing for domestic B2B transactions from 1 January 2026, while also seeking to reduce VAT compliance costs.
