Croatia moves the PDV return deadline from the 20th to the last day of the following month

What changed in detail

The Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost, item 2262 in Narodne novine 151/2025 of 15 December 2025, amends the Croatian VAT Act from 1 January 2026. The Hrvatski sabor adopted it on 5 December 2025.

Filing deadlines. Articles 1, 4, 5 and 6 replace “do 20-og dana u mjesecu” (by the 20th day of the month) with “do zadnjeg dana u tekućem mjesecu” (by the last day of the current month) in four places in the VAT Act:

• Article 44(3)
• Article 85(6)
• Article 86(2)
• Article 88(2)

Deadlines that ran to the 20th of the month after the tax period now run to that month’s last day.

E-invoice consent. Article 3 inserts a new Article 80(2). A recipient’s consent to accept invoices in electronic form is not required where the fiscalisation legislation obliges the supplier to issue an eRačun.

Transition. Article 10 provides that returns for the last tax period of 2025 are still filed under the rules and deadlines of the VAT Act as it stood before this amendment.

What it means

The new deadlines are in force and have applied to periods from January 2026. A monthly filer now has until the end of the following month, about ten more days than before. A 2026 compliance calendar built on the old 20th-of-the-month rule files early, which costs nothing, but a calendar built on the new rule would have been late for the December 2025 period.

The consent change completes the eRačun mandate: a recipient cannot refuse an electronic invoice that the Fiscalisation Act requires.