On 25 September 2026, the Croatian Tax Administration published its latest Izvješće o uplatama (Report on Payments), detailing the status of tax debtors who have settled their outstanding liabilities in full and those who remain on the official List of Debtors (Lista dužnika). This periodic transparency report is issued under the provisions of the General Tax Act and the Tax Administration Act, which mandate public disclosure of enforcement actions to promote voluntary compliance and deter persistent non-payment. The report identifies taxpayers—both natural and legal persons—who have been removed from the debtor registry after fulfilling their tax obligations, including principal tax, interest, and enforcement costs. Conversely, it lists entities that continue to carry unresolved tax debts, making them subject to continued enforcement measures such as account garnishment, property liens, and public procurement restrictions.
Key Takeaways
- Debtor List Dynamics: The report provides a snapshot of tax debt resolution, showing which taxpayers have cleared their arrears and regained compliant status. Removal from the List of Debtors restores eligibility for public tenders, EU fund applications, and certain tax benefits, making this report a vital compliance monitoring tool for businesses and their advisors.
- Enforcement Transparency: By publishing debtor identities and payment outcomes, the Tax Administration leverages reputational pressure to encourage settlement. The list includes OIB (personal identification numbers) and company names, enabling creditors, partners, and financial institutions to conduct enhanced due diligence on counterparties.
- Ongoing Compliance Obligation: Taxpayers appearing on the list remain liable for full payment plus statutory default interest. The Tax Administration continues active enforcement, including forced collection via banks and notaries. Taxpayers are urged to verify their status and engage proactively to negotiate installment plans or request deferrals under hardship provisions.
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.
Source: Read Official Announcement