Extended definition of article 43 of General Tax Act
Based on the new General Tax Act effective as of 1st January 2019, Article 43 related to the rules for determination of the place of residence for individuals having a residential address in Croatia and abroad is extended. Namely, according to the regulations of the former Act, if the taxpayer was holding permanent residence both […]
Newsletter April 2019: Your reference for Tax News in Croatia
The Confida MONTHLY NEWSLETTER HAS BEEN CREATED TO HELP YOU NAVIGATE NEW TAX RULES AND REGULATIONS IN CROATIA. Confida Croatia has created the Monthly Newsletter with the aim of providing both local and international businesses with answers to key questions regarding tax news and regulations in Croatia.
Calculation of contribution for forests in 2019
With the new Law about forests (Official Gazette 68/2018), liability for contribution for forests is partially canceled. According to the new Law, all legal and natural persons who are obliged to pay profit tax or income tax and conduct their business in Republic of Croatia realizing yearly income of over 3.000.000,00 HRK, are also obliged […]
March 2019: Your reference for Tax News in Croatia
The Confida MONTHLY NEWSLETTER HAS BEEN CREATED TO HELP YOU NAVIGATE NEW TAX RULES AND REGULATIONS IN CROATIA. Confida Croatia created the Confida Monthly Newsletter with the aim of providing both local and international businesses with answers to key questions regarding tax regulations in Croatia.
Ožujak 2019: Vaš referent za porezne novosti u Hrvatskoj
Confida sastavlja mjesečni newsletter koji olakšava pristup novim poreznim pravilima i propisima u Hrvatskoj. Confida Hrvatska je napravila mjesečni newsletter s ciljem pružanja odgovora na domaća i međunarodna ključna pitanja vezana uz porezne propise u Hrvatskoj.
Submission of OPZ-STAT-1 form in 2019
OPZ-STAT-1 form is a statistical report which was introduced in 2016 about outstanding receivables which are due. The purpose of the form is recording and reporting about outstanding invoices which taxpayers have until a specific date. The form is delivered electronically to the Tax authority via e-Tax authority system. Taxpayers obliged to submit OPZ-STAT-1 form […]
Nova pravila podnošenja obrasca OPZ-STAT-1 u 2019. godini
Obrazac OPZ-STAT-1 je statističko izvješće o dospjelim, a nenaplaćenim potraživanjima koje je uvedeno 2016. godine. Svrha obrasca jest evidentiranje i izvješćivanje o svim nenaplaćenim računima koje porezni obveznici imaju do određenog datuma. Obrazac se dostavlja elektronskim putem Poreznoj upravi putem sustava ePorezna. Obveznici sastavljanja OPZ-STAT-1 jesu oni porezni obveznici koji su upisani u registar obveznika […]
Yearly stock-taking of assets and liabilities
Yearly stock-taking of assets and liabilities is a process of establishing the real balance of assets and liabilities, according to which, existing balances recorded in the books are adjusted to real balances determined during stock-taking. Stock-taking of all the assets and liabilities is obligatory. Stock-taking includes non-owned assets on separate inventory lists (so that these […]
Godišnji popis imovine i obveza
Popis imovine i obveza je postupak utvrđivanja stvarnog stanja imovine i obveza, prema kojem se postojeća knjigovodstvena stanja svode na popisom utvrđena – stvarna stanja. Popisati se moraju cjelokupna imovina i sve obveze. Popisuje se i tuđa imovina, na posebnim popisnim listama (kako se ta imovina ne bi zamijenila s viškovima i kako bi se […]
Wage Calculation for Directors in 2019
Members of the board of companies, executive directors and directors of cooperatives can be employed in a company on the basis of an employment contract and they can be employed full time (40 hours a week) or part time (less than 40 hours a week). Considering that members of the board of companies, executive directors […]