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Legal reference

Reporting to owners: what the manager or board must report in Croatia

Short answer

By February of the current year the manager (upravitelj) must prepare and, through the owners' representative, deliver to the co-owners the annual report on managing the building for the past year, which must at least include an overview of the individual income and expenditure of the common reserve and data on the way of heating per residential unit. On a co-owner's request the manager must give access to the documents behind the report within 15 days.

What the law says

Original wording of the law (Croatian). The summary and the notes around it are ours.

21. izraditi i suvlasnicima putem predstavnika suvlasnika dostaviti do veljače tekuće godine godišnji izvještaj za proteklu godinu o upravljanju zgradom koji, među ostalim, obvezno sadrži pregled pojedinačnih prihoda i rashoda zajedničke pričuve te podatke o načinu grijanja po stambenoj jedinici
Provision: Zakon o upravljanju i održavanju zgrada (NN 152/2024), članak 52., stavak 1., točke 21. i 23. · Official text

Last verified:

Also relevant

23. na zahtjev suvlasnika dati na uvid i dostavu isprava na kojima se temelji godišnji izvještaj o upravljanju zgradom i druge dokumente vezane uz upravljanje zgradom u roku od 15 dana od dana od kojeg to suvlasnik zatraži
Provision: Zakon o upravljanju i održavanju zgrada (NN 152/2024), članak 52., stavak 1., točka 23. · Official text
13. ne izradi ili suvlasnicima, putem predstavnika suvlasnika, ne dostavi do veljače tekuće godine godišnji izvještaj o upravljanju zgradom ili ako taj izvještaj ne sadrži pregled pojedinačnih prihoda i rashoda zajedničke pričuve te podatke o načinu grijanja po stambenoj jedinici (članak 52. stavak 1. točka 21.)
Provision: Zakon o upravljanju i održavanju zgrada (NN 152/2024), članak 57., stavak 1., točka 13. · Official text

What this means in practice

This is one of the manager's duties listed in art. 52. The Act also lists, among the manager's offences, not preparing or delivering the report by February, or a report without those items (art. 57); for a manager that is a legal person the fine is EUR 700.00 to 5,500.00.

General information, not legal advice. Check with a lawyer in Croatia before relying on it, and read your building's own documents: they can change how a rule applies.

Where Unitify fits

The free reports tool turns a spreadsheet, an export or pasted text into a report page with a share link, covering income, expenses, debt, requests and work done. It is free and needs no signup. It does not replace the report or form that the law above requires: what must be reported, to whom and by when comes from the law and from your own rules.

The free reports tool

Questions and answers

What must the manager or board report to owners in Croatia?
By February of the current year the manager (upravitelj) must prepare and, through the owners' representative, deliver to the co-owners the annual report on managing the building for the past year, which must at least include an overview of the individual income and expenditure of the common reserve and data on the way of heating per residential unit. On a co-owner's request the manager must give access to the documents behind the report within 15 days.
Where does this come from, and when was it checked?
The quotation is from Zakon o upravljanju i održavanju zgrada (NN 152/2024), članak 52., stavak 1., točke 21. i 23., at the official source linked on this page. It was last checked against that source on September 14, 2026.
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