Filling out the GOD-DOP Form after January 1, 2023

On March 16, 2023, the Tax Administration of the Republic of Croatia published an opinion on filling out the GOD-DOP form after January 1, 2023, for previous accounting periods.

CONFIDA Croatia is relaying the statement in its entirety.

Filling out the GOD-DOP Form

The Tax Administration determines the right to a refund of contributions paid above the maximum annual basis through the yearly contribution calculation process carried out in an administrative process based on the contributor’s request. 

The employer and the payer of the receipt from which other income is determined, issue to the taxpayer who submits a request for an annual calculation to exercise the right to a refund of contributions, at his request and for the purpose of proof, a certificate of the amounts of the bases and the paid contribution amounts for pension insurance based on generational solidarity.

The certificate is issued via the “Certificate of basic amounts and calculated and paid contributions for pension insurance based on generational solidarity” (Form GOD-DOP).

As the official currency of the Republic of Croatia is the euro from January 1, 2023, wages for December 2022 were (in most cases) paid in January in the euro currency.

Given the above, when filling out the GOD-DOP ​​form for 2022, it is necessary to report wages and other receipts in addition to the salary paid in 2023 in euro currency for the calculation period for 2022, as well as obligations to contribute to pension insurance based on generational solidarity in kuna using a fixed conversion rate (1 EUR = 7.53450 HRK).

In the same way, it is necessary to fill out the GOD-DOP ​​forms for periods before January 1, 2023, in kuna, for which contribution obligations were calculated and paid after January 1, 2023, in the euro currency. ” 

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