Since the beginning of this year, the Tax Authority of the Republic of Croatia has started accepting forms for the annual calculation of income tax for the year 2022. Below you can find out who is obliged to submit an annual personal income tax calculation and the deadline for submitting.
Who is obliged to submit the annual personal income tax calculation?
The annual tax return (Form DOH) must be submitted by:
- A taxpayer who, during the tax period, earns income from self-employment (crafts), freelance activities, agriculture and forestry, income from electricity production and activities based on which the income is determined and taxed as income from self-employment based on business books;
- A taxpayer – resident for income from self-employment that, according to a special law, earned as a crew member of a ship in international navigation, regardless of the number of days spent on the vessel in international navigation, and
- The annual tax return must also be submitted by a taxpayer if the Tax Authority has requested that he subsequently pay income tax.
Also, the taxpayer can submit a form for the recognition of rights in a special procedure (Form ZPP-DOH) for taking advantage of the right to income reduction, i.e. recognition of tax benefits. This requires data that the Tax Authority does not have, and which are essential for determining the right to:
- Part of the personal deduction for dependent members of the immediate family and/or children;
- Part of the personal deduction for established disability (own and/or dependent members of the immediate family and/or children);
- Tax reduction on income from self-employment based on residence and stay in the assisted area of the first group and the city area of Vukovar, for which the information does not enter on the tax card; and
- Part of the personal deduction for paid contributions for health insurance in the country or given donations.
The mentioned ZPP-DOH form is also submitted by those taxpayers:
- Who wants to redistribute part of the personal deduction for dependent members of the immediate family and/or children;
- Those who have paid income tax abroad and want it includes in their domestic tax liability;
- Who wants a refund of overpaid tax to an account;
- Heirs who submit an annual tax return on the deceased person’s behalf.
All taxpayers who have the obligation to submit an annual tax return for 2022 or who wish to submit an application for recognition of rights in a special procedure (Form ZPP-DOH) can submit the same through: a request for recognition of rights in a particular procedure through:
- the ePorezna system;
- mPorezna mobile applications; or
- in the competent Tax Administration office based on residence or habitual abode
no later than 28 February 2023, 19h.
The deadline for submitting the annual income tax return
All taxpayers who have the obligation to submit an annual tax return for 2022 or who wish to submit a request for recognition of rights in a special procedure can do so no later than 28 February 2023.
