Taxes in Croatia

Taxes in Croatia, Taxation in Croatia, Taxes system in Croatia

Croatian tax system is comparable to the tax systems of EU Member States. The system includes direct and indirect taxes. Croatia took over the obligation to comply with international agreements concluded between the former Yugoslavia and other countries, and also signed a new contract, including the Polish agreement, for the avoidance of double taxation. The institution responsible for implementing laws and regulations in the field of tax law is the Ministry of Finance Tax Office ( The legal basis of the tax system is "Universal Tax Act (" Opæi porezni Order "), published in the official gazette Narodne novine No 127/00, 86/01, 150/02. In addition, a number of laws regulate specific tax obligations. In Croatia, the following taxes: - Value added tax (VAT) - Profit tax - Income tax - Special taxes - excise tax - Tax on real estate - Fees for organizing gambling - Provincial (¿upanii) and the municipal or municipal taxes, as revenue from local governments Below ranked them according to rules of the beneficiary assessment (state budget, the budget of the province (¿upanii), municipality or city budget, or budgets mixed). 1st Taxes State's Budget 1.1 VAT Tax on profit 1.2 1.3 Special Taxes (Excise) from: 1.3.1 The special tax on wages, pensions and other income 1.3.2 cars and other vehicles, boats and aircraft 1.3.3 Fuel oil derivatives 1.3.4 Alcohol 1.3.5 Beer 1.3.6 non-alcoholic beverages 1.3.7 Tobacco and tobacco products 1.3.8 Coffee 1.3.9 luxury goods 01/03/1910 premiums CDW and motor vehicles 2nd Taxation power budgets ¿upanii (provinces) 2.1 Inheritance and gift tax 2.2 The tax on road motor vehicles 2.3 Tax on watercraft 2.4 Tax on slot machine arcade 3rd Taxation power budgets of cities or municipalities 3.1 surtax for income taxes 3.2 Taxes on consumption 3.3 The tax on holiday homes 3.4 Tax on company or trade name 3.5 Taxes on the use of public space 4th Taxes on some common power budget, and partly ¿upanii budgets, municipalities and cities 4.1 Income tax from individuals 4.2 Tax on Real Estate 5th Fees for services of mobile network 6th Fees for organizing gambling 6.1 The fee for one-time organizing commemorative lottery 6.2 The fee for organizing gambling in casinos 6.3 The fee for the operation of betting 6.4 The fee for the organization of gaming machines 7th The fee for organizing games with prizes (Supply Fund Croatian Red Cross) 7.1 Payment of gambling organized for publicity purposes by producers of goods and services 1st Taxes universal power state budget 1.1 Value added tax (Porez the dodanu vrijednost PDV) Liable to tax: - Entrepreneur (natural or legal person) supplying to the market goods or services valued at more than 85,000 kuna per year; - The importer; - The exporter (if you export goods or services, including transport services for which payment is not received in accordance with the law of the foreign exchange and trade); - The national operator of the services businesses established abroad; - The issuer of a VAT invoice on which VAT has been demonstrated, although the issuer of the invoice is not authorized to do so; - In exceptional cases - including central government bodies, the national and local self-government, political parties, unions, chambers - if you undertake an economic activity which would constitute unfair taxing the competition. There are three VAT rates: 23%, 10% and 0%. 0% rate applies to the following goods and services: - All kinds of bread; - All kinds of milk; - School and university textbooks, scientific books (also in the field of culture and art), print and other media text, including CD-ROMs, video cassettes and audio cassettes and diskettes; - Drugs specified by the Croatian Health Insurance Fund; - Surgically implanted medical implants (heart valves, electronic stimulators, ponds, etc.); - Scientific journals; - Public service film screenings. 10% rate of pay are: a) hotel and tourism: accommodation and full board accommodation, catering for all types of commercial tourism facilities (hotels, guesthouses, tourist apartments and camping sites, etc.), travel agency commissions for the above mentioned accommodation service, b) newspapers and magazines, in addition to containing the notice (more than 50% content). Exempt from VAT are: A certain services: - Rental housing, - Banking, savings and credit unions, insurance companies and reinsurance - Organizing special games of chance in amusement games, clubs, slot machines and plants - Medical devices, dental, nursing, physiotherapy, laboratory supplied in private and public healthcare sector - Services and goods provided by the institutions of social welfare, educational, cultural, and religious associations for the purpose, - Trading shares in companies - Real estate, in addition to newly built premises, - Trading land (not applicable lease) - Marketing of domestic and foreign money, and brokerage services associated with it, - Supply of securities (emission, storage, placing on the stock exchange, brokerage services associated with it) B. imported goods, including: - Placed under the temporary importation - Import humanitarian goods addition to liquid fuels, tobacco, tobacco products, alcohol and alcoholic beverages, - Personal use items (in accordance with customs rules), C. The goods are exported, including: - Goods in circulation uszlachetniaj¹cym (including the cost of transport and other shipping) - Goods exported to the special economic zones, bonded warehouses, and delivery in the special zones and bonded warehouses, - Goods and services to diplomatic and consular representatives, subject to reciprocity, - Services provided by national bodies dealing with foreign companies by sea, air and river, - Supplies of goods and services in the country funded by cash donations from foreign.

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