Sunday, 25 October 2026
applies from 15.1.2027. Croatia being checked

By when does a flat-rate trader file the PO-SD?

A flat-rate trade files the PO-SD report of receipts collected in 2026 by 15 January 2027, through ePorezna. We are confirming the deadline in the rulebook before final publication.

Who must?
Flat-rate trades and flat-rate freelancers.
What to do?
  1. Add up the receipts collected in 2026 from your turnover book.
  2. Fill in the PO-SD in ePorezna.
  3. File it by 15 January.
Where to file?
ePorezna, form PO-SD.
Who checks?
Tax Administration (Porezna uprava)
Fine

We are checking the fine in the source; until then we do not write a number.

What if I am already late?
File it now and check in ePorezna whether you owe anything.

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ePorezna free · Tax AdministrationThe PO-SD form is filed free of charge through ePorezna.
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digime360 our toolEU hosting, support in CroatiaE-invoices and fiscalisation, appointments and online booking, a price list with base prices and CSV/XML, working time records, travel orders.
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Author: 3D&TECH LAB d.o.o. editors · Version 1

This is not legal advice. Deadlines and fines come from the sources listed; check the source before you decide.