Modric is the subject of an investigation by Croatian authorities over his testimony during the tax fraud trial of his former Dinamo Zagreb manager Zdravko Mamic.
Mamic, along with his brother Zoran Mamic and two others, are accused of embezzling cash by taking cuts from the sales of players, sums that have amounted to more than €15m (£13.1m).
Prosecutors have claimed that Modric falsely stated that he signed an annex to his contract with Dinamo, which allowed him to pocket half of any future transfer fee, in July 2004.
The 31-year-old midfielder revealed this information during a tribunal on June 13, but he has been accused of providing the wrong date as prosecutors claim that the footballer penned the annex in 2008 after he left the club to join Tottenham Hotspur, reports BBC News .
Modric could face between six months and five years behind bars if found guilty of perjury.