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tax

Payment of the postponed tax liabilities in instalments

7/22/2020
tax

We would like bring attention to the possibility of instalment payments for postponed tax liabilities, which were initially due in the period from 20 March 2020 to 20 June 2020 and whose payment was postponed based on submitted and approved request for postponement.

Instalment payments can be made up to 24 instalments with no penalty interest being charged. The request for payment in instalments is submitted to the Tax Authority latest within 5 days from the due date for payment of the postponed tax liability via the ePorezna system (or the Tax Authorities website - “Pišite nam“).

In July 2020, the request for payment in instalments can be filed for the following postponed liabilities:

  • Prepayments of Corporate Profit Tax (“CPT”) for 3/2020 (postponed due date: 31 July 2020) and for 4/2020 (postponed due date: 31 August 2020).

Note: CPT liability for 2019 is due 31 July 2020, and therefore, is not a subject to the mentioned payment in instalments.

  • VAT for 3/2020 (postponed due date for part of the VAT liability: 31 July 2020) and 4/2020 (postponed due date for the part of the VAT liability: 31 August 2020).
  • Personal Income Tax and social security contributions for 4/2020 (postponed due date: 15 August 2020) and 5/2020 (postponed due date: 15 September 2020).
  • Tourist fee for 4/2020 (postponed due date: 31 July 2020) and 5/2020 (postponed due date: 31 August 2020).
  • Croatian Chamber of Commerce membership fee for 4/2020 (postponed due date: 31 July 2020) and 5/2020 (postponed due date: 31 August 2020), if payment of the membership fee was not abolished based on the Decision on temporary abolishment of membership fee payment for specific business activities (e.g. retail).
  • Fees for not employing persons with disabilities for 3/2020 (postponed due date: 31 July 2020), 4/2020 (postponed due date: 31 August 2020) and 5/2020 (postponed due date: 30 September 2020).

Entrepreneurs who have not been granted postponement of payment or who have not requested postponement of payment of tax liabilities terms, may request payment of tax liabilities in instalments by concluding the so called Administrative Contract with the Tax Authority for the period up to 24 months with penalty interest at the rate of 5.89% p.a. (this rate is applicable from 1 July 2020).