Croatia Tax Calendar 2026–2027

Monthly VAT return for September 2026, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly, and their Q3 2026 return is due the same day.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for September 2026, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them.

Monthly income tax advance for September 2026 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37).

Monthly profit tax advance for September 2026: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed.

Latest date to pay October 2026 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for October 2026 by the 15th of the following month (Zakon o doprinosima).

Monthly VAT return for October 2026, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for October 2026, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them.

Monthly income tax advance for October 2026 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37).

Monthly profit tax advance for October 2026: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed.

Latest date to pay November 2026 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for November 2026 by the 15th of the following month (Zakon o doprinosima).

Monthly VAT return for November 2026, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for November 2026, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them.

Monthly income tax advance for November 2026 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37).

Monthly profit tax advance for November 2026: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed.

Craftsmen and other self-employed taxed at a flat rate (paušalisti) pay the quarter's share of their annual flat-rate income tax by the last day of the quarter.

Latest date to pay December 2026 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for December 2026 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Flat-rate (paušalni) taxpayers report their 2026 receipts from self-employment within 15 days of the year end. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for December 2026, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly, and their Q4 2026 return is due the same day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for December 2026, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for December 2026 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for December 2026: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay January 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for January 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for January 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for January 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for January 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for January 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Annual return for 2026 income, mandatory for taxpayers with self-employment income who keep books (craftsmen, liberal professions); filed only via ePorezna. Employees are not required to file: Porezna uprava issues their annual assessment itself, and they may submit the optional ZPP-DOH by the same date to claim reliefs it lacks data for. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay February 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for February 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for February 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for February 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for February 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for February 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Craftsmen and other self-employed taxed at a flat rate (paušalisti) pay the quarter's share of their annual flat-rate income tax by the last day of the quarter. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay March 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for March 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for March 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly, and their Q1 2027 return is due the same day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for March 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for March 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for March 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Profit tax return for 2026 (calendar-year companies), due four months after the year end; the balance of tax is payable by the same day (Zakon o porezu na dobit, čl. 32 and 35). The return also resets the monthly advances. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay April 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for April 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for April 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for April 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for April 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for April 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay May 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for May 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for May 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for May 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for May 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for May 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Craftsmen and other self-employed taxed at a flat rate (paušalisti) pay the quarter's share of their annual flat-rate income tax by the last day of the quarter. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay June 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for June 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for June 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly, and their Q2 2027 return is due the same day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for June 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for June 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for June 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay July 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for July 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for July 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for July 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for July 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for July 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay August 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for August 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for August 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for August 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for August 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for August 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Craftsmen and other self-employed taxed at a flat rate (paušalisti) pay the quarter's share of their annual flat-rate income tax by the last day of the quarter. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay September 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for September 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for September 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly, and their Q3 2027 return is due the same day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for September 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for September 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for September 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay October 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for October 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for October 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for October 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for October 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for October 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Latest date to pay November 2027 salaries under the Labour Act (Zakon o radu). Income tax withheld and pension/health contributions are payable at the same time as the salary, and the JOPPD report is filed via ePorezna on the payment day. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Self-employed persons (craftsmen, liberal professions) pay their own pension and health insurance contributions for November 2027 by the 15th of the following month (Zakon o doprinosima). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly VAT return for November 2027, filed via ePorezna, and the VAT due paid by the same day (last day of the following month, since the NN 151/2025 amendment). Monthly is the default; businesses with prior-year supplies under €110,000 (VAT included) and no intra-EU acquisitions may file quarterly. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Recapitulative statement of goods and services supplied to other EU states (ZP) and statement of goods and services acquired from them (PDV-S) for November 2027, due with the VAT return on the last day of the following month. Only businesses with intra-EU transactions file them. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly income tax advance for November 2027 for taxpayers with self-employment income who keep books, in the amount set from their last annual DOH return; due by the last day of the following month (Zakon o porezu na dohodak, čl. 37). Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Monthly profit tax advance for November 2027: the liability from the last PD return divided by the months of that period, paid by the end of the following month (Zakon o porezu na dobit, čl. 34). New amounts apply once the next PD return is filed. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.

Craftsmen and other self-employed taxed at a flat rate (paušalisti) pay the quarter's share of their annual flat-rate income tax by the last day of the quarter. Date follows the statutory rule; Porezna uprava has not published a 2027 calendar.