From September 20 to December 31, 2025, Croatia’s Tax Administration will conduct intensified inspections focusing on tax reporting, bookkeeping, and payroll compliance in high-risk sectors. Targeted industries include specialized construction, retail trade (especially e-commerce and foreign VAT obligations), and sports and recreational activities such as gyms and play centers.
Croatia Announced Intensified Tax Inspections Until Year-End
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Croatia
Author: Vukašin Santo
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Fiscal subject related
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Content accuracy validation date:
26.09.2025
Content accuracy validation time:
08:20h
The Croatian Tax Administration has announced that from September 20 until December 31, 2025, its officials, as part of the Ministry of Finance, will carry out intensified supervision across the country.
These inspections will focus on the calculation and reporting of taxes and other public levies, as well as the maintenance of business books and records by selected taxpayers. The targeted sectors include:
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F – 43: Specialized construction activities, with an emphasis on material procurement and consumption, and the correct calculation of employee wages.
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G – 47: Retail trade, particularly businesses engaged in e-commerce, with close monitoring of the proper reporting of VAT obligations by foreign taxpayers selling to Croatian consumers.
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S – 93: Sports, entertainment, and recreational activities, especially associations such as gyms, play centres, and similar organizations, focusing on accurate payroll accounting and income reporting.
According to the Tax Administration, these activities are risk-based and targeted, meaning they are guided by prior risk assessments rather than random checks. The initiative is part of ongoing efforts to improve tax compliance and ensure fairness in the business environment.
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