A series of new laws and regulations take effect on January 1st

The new year brings with it a series of new regulations, such as the so-called Bačić Law in Construction and some new provisions to the Pension Insurance Act. Also new as of this year is a €100 coupon for young Croatians who will be able to use the funds for cultural needs of their own choosing as part of the Cultural ID Card project.

As of the new year the new Act on the Comparability of Fees, Switching Payment Accounts and Access to a Basic Account has entered into force. The act aims to provide citizens with a free account for regular income, such as salaries, pensions, scholarships, unemployment benefits, and other regular payments. This means that as of the first working day of 2026 citizens can apply for a free bank account with a free service package. According to the largest banks operating in Croatia, citizens will have to visit their branch offices to request the opening of such an account. Additionally the banks will offer one electronic service - internet or mobile banking, which according to the Croatian Banking Association (HUB), will be determined by the bank in question.

According to the law, the package of free services, for which a credit institution may not charge a fee to the consumer, includes opening, maintaining and closing an account, depositing and withdrawing cash over the counter or at an ATM, the inflow of national and cross-border payment transactions in euros, issuing a debit card and payment services with said card at physical points of sale.

While there are no new significant tax changes in 2026, there are some important digital advances. Among them is the introduction of the Fiscalization 2.0 program, which requires that all entrepreneurs in the VAT system must issue and receive electronic invoices as of today, while those who are not in the VAT system, including small entrepreneurs and craftsmen, will only be obliged to receive electronic invoices as of today. Their requirement to issue electronic invoices will begin as of January 1st of 2027. Also new in 2026 is the population register, which should be fully implemented by around mid-year.

Finally the new Energy Efficiency Act, which has come into force, sets stricter rules for public authorities and companies to reduce energy consumption by 2030 and reduce so-called greenhouse gases by 2050. The act is in line with the EU's goal to regulate energy consumption in all member states, under the claim that the more efficient use of energy will result in lower energy consumption and lower costs. The European Union further claims that this will increase the security of energy supply, reduce and ultimately completely eliminate the need for carbon based fuels. As such it has set maximum energy consumption targets for all member states. For Croatia that maximum is the equivalent of 5.88 million tons of oil by 2030.

Source: HRT