Factsheet for case HR-2020-12/288 – Updated – measures in Croatia
|Country||Croatia , applies nationwide|
|Time period||Open ended, started on 19 March 2020|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Predrag Bejalovic (IJF) and Eurofound|
|Case created||06 April 2020 (updated 06 October 2020)|
In late November 2019 the Croatian Parliament passed a series of laws amending Croatian tax legislation. The new laws, in the most part, came into effect on 1 January 2020. Due to corona virus pandemic The General Tax Act has been amended (OG 32/2020) introducing an article related to "Payment of taxes in special circumstances as follows: Article 107a
The conditions, criteria and procedures for using this legal option are stipulated by Ordinance amending the Ordinance on the implementation of the General Tax Law (OG 35/2020) which entered into force on 23 March 2020.
Entrepreneurs affected by the coronavirus epidemic can file a tax deferral claim, provided that:
he or she fulfills one of the following conditions:
has recorded a decrease in income/receipts in the month preceding the month of the Request submission by at least 20% compared to the same month of the previous year, or
Exceptionally, a tax deferral claim can also be submitted by entrepreneurs who, in 2019, have not achieved the value of supplies of goods and services in excess of HRK 7,500,000,000 (€ 1 million) in the previous year, and which determines the tax base according to deliveries made and in accordance with a special regulation on value added tax. ( see case 289)
Deferred (delayed) tax liabilities relate to personal income tax and social contributions, contributions for compulsory insurance of self-employment, social contributions for persons on professional training without commencing employment, contributions and taxes on additional income (drugi dohodak), advance payment of personal income tax liabilities, advance payment of personal income tax liabilities from self-employment, advance payment on company and other tax liabilities due upon filing the Request, other than customs duties and excise duties.
Not yet known at this stage.
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
No special funding required
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Role||No involvement||No involvement|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
Due to the nature of the measure social partners were not involved.
As mentioned, due to the nature of the measure social partners were not involved. However, social partners always support measures that help the citizens and workers, like this measure for deferral payment of taxes and social contributions.
Eurofound (2020), Deferral and/or instalment payment of tax liabilities , case HR-2020-12/288 (measures in Croatia), COVID-19 EU PolicyWatch, Dublin, http://eurofound.link/covid19eupolicywatch
Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.