By the decision of the CES Broad of Directors, a new grant measure for the preservation of jobs (COVID-19 and earthquake) in the Sisak-Moslavina, Zagreb, and Karlovac counties for June 2021 was adopted.
All employers who have registered their activity and registered with the HZMO system of insured persons by 31 January 2021 can use the June grant for employees employed by 31 May 2021 at the latest.
Application for grant for June can be submitted from June 24, 2021, to July 23, 2021.
To receive grant, employers will need to prove that in the period from April 1, 2020, to September 30, 2020, they had a decrease in income/receipts compared to the same period in 2019, based on the submission of a VAT form for the mentioned months.
Alternatively, they will need to prove that in June 2021 they had a decrease in revenues/receipts compared to June 2019, based on the submission of the VAT form for June 2021 and June 2019 to the Tax Administration. VAT in comparable periods proves a decrease in revenue/receipts based on the table of a decrease in revenue/receipts.
Exceptionally, employers who were established before April 1, 2019, and did not immediately start a business in terms of revenues and therefore do not have data for comparison according to these criteria, will need to prove that in the month for which they seek grant, had a decline in income receipts concerning the first complete calendar month of operations. As proof, employers are required to submit the first invoice issued.
Employers established after April 1, 2019, will have to prove a decrease in income/receipts in the month for which they seek grant compared to September 2019 based on the submission of the drop table, and in case they are established after October 1, 2020, will need to prove a decrease income/receipts in the month for which they are seeking grant compared to January 2021.
Employers established after 1 February 2020 will need to prove a decline in income/receipts in the month for which they seek grant compared to September 2020 or the first full calendar month of business.
Exceptionally, employers established after April 1, 2019, who did not start business immediately in terms of income and therefore do not have data for comparison according to these criteria, will need to prove that in the month for which they seek grant had a decline in income receipts concerning the first complete calendar month of operations. As proof, employers are required to submit the first invoice issued.
Quarterly VAT payers will have to prove a decrease in income/receipts cumulatively for the second and third quarters of 2020 or the fourth quarter of 2020 or the first quarter of 2021, compared to the same period in 2019, based on the submission of the VAT form for the mentioned months. Exceptionally, quarterly VAT payers who were established in the fourth quarter of 2019 and later and therefore do not have data for comparison according to any of the above criteria will need to prove a decrease in revenues/receipts for the first quarter of 2021 compared to the fourth quarter 2020. Entrepreneurs who are not in the VAT system or are not in the VAT system in comparable periods will need to prove a decline in income/receipts based on the table of a decline in income/receipts.
Based on the submitted VAT form, and at the request of the Croatian Employment Service, the Tax Administration will submit data on the actual percentage of decline in revenues/receipts for the observed period. If the percentage of the decrease in revenue/receipts is acceptable if the other conditions are met, the aid may be granted.
Please note that employers wishing to receive grant for June will have to submit a new application via the online application, regardless of whether they have already used grants to preserve jobs in previous periods.
