Croatia: Electronic Submission of tax returns

As of 1 January 2012, the following taxpayers are obliged to file their tax returns and other reports electronically: medium and large sized entrepreneurs (according to the definition provided by the Accounting Law) and VAT taxpayers whose annual taxable deliveries of goods and services exceed of HRK 800,000 (domestic taxable deliveries and exports).

Employers or payers of salaries and pensions that have more than 100 employees, retirees and other persons to whom receipts are paid in accordance with the Personal Income Tax Law, are only obliged to electronically file monthly income declaration forms if not otherwise specified. Taxpayers not otherwise required to submit tax returns and other reports electronically may voluntarily register and use the electronic taxation service „ePorezna“, which brings a number of benefits.

Currently, electronic submission of the following tax returns and other reports are allowed: monthly and annual VAT returns; monthly reports on salaries and other income; annual corporate income tax return; annual calculation of the monument fee; annual calculation of the tourist fee; and insight into the Croatian Tax Administration’s records of the taxpayer.

The following tax returns and reports must be physically submitted on electronic media: annual information on salaries or pensions; annual report on allowances disbursed and the advance payments of withholding tax on other income, income from property rights, income from capital and income from insurance and annual information on personal income tax deductible insurance premiums and voluntary health insurance premiums.

As of 1 January 2012 the submission of the Annual Financial Statements to the Financial Agency (FINA) is no longer free of charge.  However, if Annual Financial Statements are submitted electronically, the service continues to be free of charge.

In order to use ePorezna services a digital certificate with information proving the identity of the legal entity, including an electronic signature must be obtained.  The authorized issuer of digital certificates is FINA and the certificate is issued on a FINA e-card that also allows users access to certain other services.

The General Tax Law prescribes penalties for both legal entities and individuals who do not electronically submit tax returns and other reports ranging from HRK 5,000 to HRK 500,000 and for the responsible person ranging from HRK 2,000 to HRK 100,000.

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