Executive Summary
Croatia’s Tax Administration published its annual debtor list under Article 8 OPZ, clarified removal procedures, and updated KPD product classification codes effective January 1, 2027. The Chamber of Tax Advisors scheduled certification exams for November 23-27, 2026.
Secondary Regulatory and Regional Updates
- Annual Tax Debtor List and Removal Procedures: The Croatian Tax Administration published the List of Due and Unpaid Tax Debts on October 31, 2026, pursuant to Article 8 of the General Tax Act (OPZ), using digital publication as the sole official channel. Removal requires full settlement of principal, default interest, and enforcement costs; partial payments do not qualify. Periodic payment reports confirm delistings between annual publications. Appearance on the list affects credit ratings, banking relationships, and public procurement eligibility for multinational subsidiaries. Response to Glas poduzetnika | Announcement on Published Lists | Report on Payments (Oct 30) | Report on Payments (Nov 6)
- KPD Product Classification Code Changes: Amendments to KPD 2025 classification codes published in Narodne novine No. 119/26 take effect January 1, 2027. The codes are mandatory for fiscal cash registers and e-fiscalization systems. Taxpayers must update software and product databases by year-end to avoid CIS invoice rejection and penalties of HRK 5,000 to HRK 100,000 under Article 37 of the Fiscalization Act. KPD Code Changes
- Certified Tax Advisor Examination Schedule: The Croatian Chamber of Tax Advisors (HKPS) scheduled the professional qualification exam for November 23-27, 2026, under the Law on Tax Advisory. The exam is mandatory for independent practice and covers tax law, accounting, customs, administrative procedure, and professional ethics. Applications must be submitted approximately 30 days prior with proof of traineeship, degree, and clean criminal record. HKPS Exam Schedule
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.