On 14 September 2026, the Croatian Tax Administration initiated a formal public consultation (javno savjetovanje) via the Government’s e-Savjetovanje portal regarding proposed amendments to the Rulebook on the Implementation of the General Tax Act (Pravilnik o provedbi Općeg poreznog zakona). This regulatory update aims to align secondary legislation with recent amendments to the General Tax Act, EU directives on administrative cooperation (DAC7, DAC8), and the OECD Pillar Two minimum tax framework transposed into Croatian law. The consultation period runs until 5 October 2026, allowing stakeholders—including tax practitioners, business associations, chambers of commerce, and individual taxpayers—to submit written comments, proposals, and objections. The proposed changes cover procedural rules for tax assessment, appeal deadlines, digital communication mandates, and administrative cooperation procedures with foreign tax authorities.
Key Takeaways
- Modernization of Tax Procedures: The amendments introduce mandatory electronic service of tax decisions via the ePorezna/JPPU system, reducing reliance on postal delivery. Taxpayers must ensure their authorized representatives have valid digital certificates and access to the ePorezna portal to receive legally binding communications.
- Alignment with International Standards: Procedural rules for information exchange under CRS, CbCr, and DAC6/DAC7 are refined, including standardized templates, extended retention periods, and clarified penalties for non-compliance. Multinational groups operating in Croatia must review their compliance workflows for cross-border reporting obligations.
- Stakeholder Influence Window: The 21-day consultation period is the primary opportunity for affected parties to shape final regulatory text. Submissions must be made through the e-Savjetovanje platform with proper identification. The Tax Administration is obligated to publish a report summarizing received comments and justifying acceptance or rejection of each proposal before final adoption.
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