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Croatia: Amendments to VAT law adopted

Effective January 1, 2026

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december 16, 2025

Parliament on December 5, 2025, adopted amendments to the value added tax (VAT) law to align with the Fiscalization Act, mandating electronic invoicing (e-invoicing) for domestic business-to-business (B2B) transactions starting January 1, 2026, and reducing VAT compliance costs.

The key changes include the removal of the requirement for customer consent for e-invoices, the extension of filing deadlines, and the elimination of certain reporting obligations. The amendments will become effective on January 1, 2026. Additionally, the VAT regulations will be amended to align with the new legal provisions.


For more information, contact a KPMG tax professional in Croatia:

Bojan Đukić | bdukic@kpmg.com

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