Amendments to the Law on VAT

A new deadline for submitting VAT, PDV-S and ZP forms has been set as of 01.01.2026:

• The submission deadlines have been returned to the same that were in effect before Croatia joined the EU.
• The taxpayer must submit the PDV, PDV-S and ZP return by the last day of the current month for the previous month.
• There is no longer an obligation to submit a special record on received invoices or the PPO form.

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Note:

• The VAT return for 12/2025 is submitted by 20.01.2026
• The form and content of the new VAT return will be prescribed by the Ordinance, the deadline for adoption of which is 02.03.2026 (also the last day for submitting the VAT return for 01/2026)