Yearly tax liability of a tax payer who is a resident in Croatia is determined by Tax authority with jurisisdiction over the tax payer through a special procedure on the basis of data from JOPPD form for paid income and paid income tax in the country.
Considering that the Tax authority doesn´t have the data about realized income abroad and tax paid abroad for Croatian residents, it is necessary to submit INO-DOH form according to Ordinance about income tax. This completes realized income of the tax payer from the country and from abroad which means that Tax authority can determine yearly tax liability.
INO-DOH form is a report about income from abroad of Croatian residents, non-taxable income of non-residents in the country and about tax from abroad.
It is necessary to attach an official certificate about tax paid abroad to the INO-DOH form. If a tax payer or a domestic employer don´t have the certificate before the deadline for submission, they are obliged to inform the Tax authority before the deadline and deliver the certificate before 30th November of the current year for the previous year.
INO-DOH form is submitted in following cases:
- In case of a suspension of advance payment or rather final income tax, according to the regulation in article 81, paragraph 3 of the Law. The aformentioned article states that a resident tax payer who, on the basis of income received from abroad during the tax period, pays advance or rather final income tax abroad, isn´t liable to pay the aformentioned tax in the country. It should be noted that he is obliged to inform the Tax authority about that information 8 days latest after receiving the first payment in the current year. The same is applied for income of residents posted by domestic employers to work abroad.
- In case of a resident realizing non-taxable income from abroad.
- In case of payments made domestically to non-residents which would be liable to income tax if not defined differently by international contracts.
If, by directives of international contracts, another country which is a signatory has a right to
tax the aforementioned income, the payer is obliged to deliver INO-DOH form to the Tax authority. The Tax authority then delivers this form to the other country in which this income is taxable. The intention of this is exchange of information between countries.
Tax payers obliged to submission of this form are domestic employers an/or tax payers for themselves. INO-DOH form is delivered to the Tax authority which has jurisdiction over the tax payer according to the usual residence of domestic employer and/or employer of the designated employee and/or according to usual residence of the tax payer in case of receiving income directly from abroad without intermediation of domestic tax payer.
INO-DOH form should be submitted to the Tax authority by 31st January of the current year for the previous year. If the form contains 3 or more recepients it is necessary to submit it electronically.