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American Chamber of Commerce in Croatia
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Correction of Tax Returns

Correction of Tax Returns

According to the General Tax Act, taxpayers can correct their tax returns within 12 months after the filing deadline, while the Tax Authority can require corrections within 3 years (the statute of limitations).

In cases involving EU legislation, longer deadlines apply (e.g., 5 years under Regulation 904/2010). This framework disadvantages taxpayers because:

  • after 12 months, they cannot correct errors that result in overpaid tax, while the Tax Authority can still demand corrections,
  • they cannot independently correct mistakes even if such errors might lead to legal liability.

AmCham recommendation:

  • align deadlines for corrections by taxpayers and the Tax Authority (up to the statute of limitations),
  • remove unnecessary distinctions between “national” returns and those involving EU elements.