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Obligatory Report E-Delivery to Tax Authorities


Based on amendments to the General Tax Procedure Law (Official Gazette 18/2011), as well as introduction of the Ordinance on Filing Tax Returns and Other Data in Electronic Form, a regulation came into force on 1st January 2012, according to which all VAT payers whose annual value of deliveries (of goods or services) surpasses 800,000.00 kn are liable to deliver all forms that need to be submitted to Tax Authorities in electronic form, through e-Tax:

http://www.porezna-uprava.hr/e-porezna/index.asp

Within e-Tax one can currently deliver following reports: filing of Value Added Tax (VAT form), final Value Added Tax calculation (VAT form), filing of Income Tax (PD form), monument annuity calculation (SR form), tourist fee calculation (TZ form) and a monthly report on receipts from non-independent work (ID form).

In addition, it's possible to monitor all tax payers’ bookkeeping data lists through e-Tax.

In order to be able to use e-Tax services, one needs to obtain so-called Fina card from Financial Agency, i.e. an e-card that contains an advanced electronic signature of the tax payer's legal representative.

Published 26/01/2012


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