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14.3. Calendar of Important Compliance Events

Tax Year

The standard tax year in Croatia is the calendar year. Alternate tax years that do not exceed 12 months are allowed upon request, and may not be changed for at least 5 years if chosen.

Tax Return Filing

Annual tax returns must be filed no later than 4 months following the close of the previous tax year.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Croatia extended the due date of filing tax returns for the tax year 2020 until 30 June 2021.

Tax Payments

Companies in Croatia are required to make monthly advance tax payments based on the previous year's tax liability. The payments for a given month are made on the last day of the month.

Any outstanding balance due following the close of the tax year must be submitted with the annual tax return. If tax paid exceeds the final tax liability, the excess tax may be refunded or carried forward.

Taxpayers in their first year of operation are not required to make monthly advance payments.

Availability of E-Filing

Electronic filing is available via Croatia's ePorezna system, and is required for large and medium-sized taxpayers.