INSTRUCTIONS FOR PRIVATE RENTERS and OPGs that provide accommodation services (not included in the VAT system).

The Government of the Republic of Croatia adopted a total of 63 measures to help the economy due to the coronavirus epidemic. The measures relate to a total of 8 ministries, most of which relate to preserving liquidity and businessmen’s jobs.

We are aware of the fact that the tourism sector has been significantly affected by this epidemic, and that part of the burden will fall precisely on private renters, we hastily started designing and adopting measures that we believe will help us overcome this demanding period together.

The aim of these measures is to mitigate the financial impact on persons who provide catering services in a household or on a family farm as liable to pay the tourist tax, considering that they are affected by the situation with the coronavirus because they pay the tourist tax in an annual flat amount per bed, not per bed. overnight stay.

TOURIST TAX (FLAT RATE)

The Ordinance on the postponement or exemption from paying the tourist tax for persons who provide catering services in a household or on a family farm (Official Gazette 36/2020) entered into force on March 26, 2020. year.

Persons who provide catering services in the household and on the family farm pay only half of the annual flat rate tourist tax in 2020. Under normal circumstances, they would be obliged to pay the full amount for the main beds and accommodation units in the camp and camp-resort, or the capacity equipment in the facility for Robinson accommodation that they use to provide accommodation services in accordance with a special regulation governing the performance of hospitality activities. Also, for the entire year 2020, these persons are exempt from paying the tourist tax for extra beds.

The implementing bodies for this measure are the Ministry of Tourism and the Croatian Tourist Board. The information about the mentioned measure will be carried out through the eVisitor system, so the mentioned persons do not have to report anywhere, that is, the data processing will be automatic through the eVisitor system.

TOURIST MEMBERSHIP FEE (flat rate)

Given the fact that the measures of the Government of the Republic of Croatia cover tax payments due in the next three months, i.e. until June 20, 2020, the amendments to the Ordinance on the Implementation of the General Tax Law do not cover the payment of membership fees to tourist associations for persons who pay membership fees in a lump sum (private landlords and OPGs). The due date for payment of the first installment of the membership fee for the specified group is July 31, 2020. and we invite you to follow the website of the Ministry of Tourism and be informed in a timely manner when changes are made in that segment.

FLAT TAX ON INCOME

Those liable to pay flat-rate income tax in accordance with the Income Tax Act, given that the annual flat-rate income tax and income tax surcharge are paid quarterly, can submit a Request for deferment of payment due to special circumstances to the competent tax administration (link to the Request: https ://www.porezna-uprava.hr/Dokumenti%20vijesti/Zahtjev%20za%20odgodu%20pla%C4%87anja.pdf )

The request can be submitted by taxpayers who make it probable that they are unable to pay their due tax obligations, and if they do not have a due unpaid tax debt, i.e. if the amount of their tax debt is less than HRK 200.00.

IMPORTANT: Tax debtors can also apply for public debt deferral measures. If the taxpayer has a debt that is not yet covered by collection procedures, before submitting the request, he can approach the conclusion of an administrative contract and in this way ensure the fulfillment of the conditions for tax payment measures, i.e. for the postponement of due tax obligations . The contract is concluded with sub-conditions and in the manner prescribed by Articles 101 to 103 of the Civil Code.

The applicant must submit a written and reasoned request to the competent tax authority according to the place of residence for natural persons, or the registered office for legal persons.

The tax authority will decide on the request in a simple and quick procedure and inform the applicant about the merits of the request in an appropriate way, usually electronically.

On the basis of established requests, payment deferral will be granted for tax liabilities due without calculation of interest. Payment deferral is granted for a period of three months, counting from the statutory due date of each individual tax liability.

In the case of an extension of the deadline due to special circumstances, it is possible that an additional period of three months will be approved for already deferred tax obligations, and the coverage of deferred tax obligations will also be extended to include tax obligations due during the additional three months, without interest calculation, and why is it submitted a new written and explained request.

An applicant who is unable to pay a deferred tax liability upon its deferred maturity can submit a request for installment repayment, without interest calculation.

Send the completed form by email to the address of the competent tax administration.

Detailed information can be found at the Tax Administration’s Information for Entrepreneurs on Tax Payment Measures during Special Circumstances and in the Ordinance on Amendments to the Ordinance on the Implementation of the General Tax Law (Official Gazette, No. 35/2020).