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Ammendments of the Law on Catering trade

Starting July 22nd 2010 some ammendments came into force regarding the Law on Catering trade. Up until now, activities of renting accommodation (suites and vacation houses) without having obtained categorization have been punishable. Now, new provisions of Law assume sanctioning of the advertisement itself of such uncategorized facilities (eg. on the Internet)...

Amended Law on Profit Tax

Amended Law on Profit Tax

Starting July 1st 2010, an amended Law on Profit tax will be implemented. There are significant changes in the Law in the part that is concerned with the companies that have so-called suites and...

VAT system for foreign entrepreneurs

The changes ans news in taxation of foreign enterpreneurs are based on the provisions of the new Law on Amendments to the Value Added Tax Law ( Official Gazzette n. 87/09 ) as well as the new Regulation of the Value Added Tax ( Official Gazzette n. 149/09 ). The foreign entrepreneur is defined as an entrepreneur who doesn't have the registered office, business unit, residence or temporary usual residence  within the Croatian territory, and provides deliveries of all types of goods (products, goods, newly built buildings, equipments and similar goods) or services that are...

Partial abolition of the 'crisis tax'

The Croatian Government has adopted the Decision on the launching of the Review of the Act on the Special Tax. Starting from the 1st of July, 2010 it has been announced the cancellation of the crisis tax for the rate of 2%  on income from 3.000,00 to 6.000,00 kuna. Remember that according to the Act on Special Tax on wages, pensions and other receipts, there are a total of two rates of tax crisis - 2% (in the notice for cancellation) and 4% on higher earnings of 6,000.00 kuna, which remain in use. More details about the crisis tax can be found in our Useful information section.

Labour Law news

Labour Law news

The most important news of the Labour Law ( Official Gazzette n. 149/2009 ), effective starting from 1st of January, 2010, have been brought in accordance with the European heritage concerning the...

Non-profit organizations financial reporting

According to the Provision of the Accounting for Non-profit Organizations ( Official Gazzette n. 10/08 and 07/09 ), the subjects who are obliged to prepare and submit the financial reports are the following ones: associations and their aliances, foreign associations, foundations, institutions, political parties, chambers, unions, religious organizations and other communities and all other legal persons whose primary purpose of registration and activities is non-profit and which are registered in the Register of non-profit organizations...

Principal news of Value Added Tax (VAT) Law

Principal news of Value Added Tax (VAT) Law

The Law on Amendments to the Value Added Tax Law ( Official Gazzette n. 87/09 ), that has become effective as of 1st of January, 2010, represent the first step in the harmonization of the Croatian...

Basis for contribution calculation for obligatory insurances in 2010

The Ministry of Finance has brought the new Order about the basis for contribution calculation for obligatory insurances for the year 2010 ( Official Gazzette n. 141/2009 ). The Order regulates the following basis of contribution calculation for 2010, that are calculated as a multiplication of the average salary and the appropriate coefficients, defined by the Law on Obligatory Insurance Contributions ( Official Gazzette n. 94/09, 152/08, 84/08 ): lowest monthly basis, highest monthly basis, highest annual basis, monthly basis for obligations  based on a resolution issued by the Tax...

  

 
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