Theoretical Background: The relationship between developmental language disorder and reading difficulties is an actual and longstanding theme in theoretical and research circles. The Simple View of Reading clearly describes the link between receptive language skills and reading comprehension. It has been demonstrated that receptive skills indirectly predict decoding skill (Bishop and Adams, 1990). However, there is a lack of research about such associations for languages with transparent orthography. Objective: The aim of this study was to determine the relationship between receptive language difficulties and decoding skills in children at the end of the initial reading period in Croatian, characterized by a consistent grapheme-phoneme correspondence. Methodology: The study involved 56 participants, second-grade students with receptive language difficulties. Receptive language difficulties were assessed through results on the Peabody Picture Vocabulary Test (PPVT-III-HR) and the Test for Reception of Grammar (TROG-2:HR). Decoding skill variables were operationalized through reading accuracy and reading speed, assessed through results on Test for the Assessment of Initial Reading and Writing, known as the poČIP test. Results: Conducting correlational analysis, no significant associations were generally found between variables of receptive language difficulties and decoding skills, except for the relationship between vocabulary size and the reading speed of pseudowords. Children with a larger receptive vocabulary read pseudowords at a higher speed. Conclusion: Based on the descriptive data analysis, it is evident that children with receptive language difficulties performed worse on tasks assessing decoding skills compared to children with typical language development. Since receptive skills are predominantly not correlated with the outcomes achieved, it can be concluded that other factors are more closely associated with decoding skills. Phonological skills are primarily highlighted as crucial for the development of decoding skills during the initial reading period among children with language difficulties.