Croatia Implements Various Changes to the Corporate Income Tax Ordinance

Croatia published the Ordinance on Amendments to the Corporate Income Tax Ordinance on 15 April 2026, including various changes. One notable change concerns the requirement to report information on transactions with related parties with the tax return in Form PD-IPO. With respect to the sections of the form on the procurement and supply of goods and services from/to related parties, it is provided that information does not have to be entered in respect of transactions with domestic related p…