As of January 1, 2025, Croatia is taking a major step toward modernizing its tax system by expanding the requirement for electronic tax filing. The Law on Amendments to the General Tax Act (NN 152/24) introduces new rules mandating that specific taxpayers must submit tax returns and related documents exclusively through digital platforms.
This change is aimed at simplifying tax compliance, reducing paperwork, and increasing efficiency. Here’s what taxpayers need to know about the new requirements.
Who Must File Taxes Electronically in 2025?
Under the updated regulations, the following groups must now submit all tax-related documents digitally:
- Companies subject to corporate income tax (porez na dobit)
- Self-employed individuals earning income from independent activities (samostalna djelatnost)
- Property rental businesses renting out homes, apartments, rooms, Robinson-style accommodations, and operating campsites
- Crew members working on international ships
Taxpayers in these categories must now use the ePorezna system or the mPorezna mobile app to file their tax returns and submit required documentation.
How to Submit Tax Forms Electronically
Submitting tax forms online is straightforward and can be done through:
- ePorezna – The government’s official online tax platform
- mPorezna – A mobile application for quick and convenient tax submissions
Additionally, taxpayers who pay income tax from business activities on a flat-rate basis can also use these platforms for their tax filings.
A step-by-step guide for using mPorezna is available in the official instructions: mPorezna_PO-SD_upute.pdf
Key Implications of the New Requirements
- No More Paper Filing – All tax-related submissions must now be made electronically.
- Faster Processing and Efficiency – Digital submission reduces delays and improves administrative efficiency.
- Automatic Consent for Digital Correspondence – Taxpayers registering or logging into ePorezna or mPorezna will automatically agree to receive tax-related notifications and documents electronically.
Why These Changes Matter
This transition to mandatory electronic tax filing reflects Croatia’s broader effort to enhance tax efficiency, reduce bureaucracy, and align with global best practices. For businesses and individuals affected by these changes, ensuring registration and compliance with ePorezna or mPorezna is essential to avoid penalties and streamline tax reporting.
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