1. Realisation of the measure Exemption from tax obligations  

Pursuant to the provisions from article 107.a of the General Tax Act and article 71.1 to 71.n of the Ordinance on implementation of the General Tax Act the following measure was taken as a result of special circumstances. 

Basic provisions of the measure

Based on this measure tax payers are exempted from the payment of tax obligations and other public charges that are due from 1 April to 20 June 2020. 

Note: The measure does not include VAT, customs and excise duty and contributions. 

Users of the measures

Applicants are enterprises (taxpayers) which: 

• in the period from 20 March to 20 June 2020 as compared to the same period in the previous year record a decrease of revenue/income of at least 50%  
• exceptionally, taxpayers which in the previous year realised goods and services in the amount of more than 7.500.000,00HRK, without VAT and based on the data in the CIT return for 2019, are partly exempted from payment of due tax obligations, in proportion to the percentage of decline of revenue/income as compared to the same period in the previous year 

Submittal deadline of applications for use of the measure

The tax office will carry out the measure officially on the basis of the information available. 

Submittal deadline of applications after public request of the tax office up to 20 July 2020.

Note: Taxpayers who have been granted the application to defer payment of tax obligations do not submit separate applications to implement this measure.  

2. Possibility of instalment payment of deferred tax liabilities 

Pursuant to the Ordinance on implementation of the General Tax Act taxpayers may apply for instalment payment of tax obligations that cannot be paid in time.

Payment in monthly instalments over a period of up to 24 months without tax calculation for the duration of instalments.

Application deadline for instalment payment of deferred tax liabilities starts from 24 June 2020.

The application for instalment payment of deferred tax liabilities is filed via e-Porezna.