Business
Croatia — Business: Accounting
Croatian businesses keep accounts and file annual financial statements with FINA by 30 April, with profit tax at 10% or 18% by revenue.
VerifiedGovernment / official sourceFINA — Annual Financial Statements Registry and Tax AdministrationLast reviewed: 2026-10-23
Key facts
- Balance sheet, income statement and additional data go to the RGFI registry by 30 April for the previous calendar year.
- The profit tax return is due four months after period end; rates are 10% on revenues up to EUR 1 million and 18% above.
- Tourist rentals are taxed as a flat-rate activity and rental income must be reported to the Tax Administration within eight days of the facts arising.
- VAT registration is required above EUR 60,000 of supplies in the previous year.
Steps
- Obtaining an Employer Identification Number (EIN) — Businesses must obtain an EIN (Matični broj) from the Croatian Tax Authority (Hrvatska uprava za podizanje prihoda) for tax purposes
- Preparing Financial Statements — Businesses must prepare financial statements in accordance with the Croatian Accounting Act and IFRS
- Auditing and Submission — Audited financial statements must be submitted to the Register of Business Entities