Measures to pay taxes during special circumstancesCOVID-19
25 March 2020
If the current special circumstances affect your business with impact to maintaining liquidity, economic activity and retaining employment there is an opportunity to file with the Tax Administration a request for deferral of payment (Request for deferral of payment) due to special circumstances (hereinafter called the Request).
The request can be submitted to the Tax Administration:
1. via ePorezna - a mandatory way for all ePorezna users.
If you are not using ePorezna, the following options are enabled under these special conditions:
2. Via the web form Contact us - choosing the topic ePorezna - JPPU under the subject Request for deferred payment, where it is possible to fill in and attach the form. Please note that if it is not possible to sign and attach the form, non-signed forms will be accepted with the contact information provided in the Request and, if necessary, in the mail.
3. only exceptionally, flat-rate taxpayers who, for objective reasons, are unable to file a Request in the manner specified in items 1 and 2 may request an oral submission of the Request by direct telephone contact.
Conditions for applying
- on the day the application is filed, all tax returns must be filed and all tax debts must be settled
- In the Request it is necessary to prove the indicators of inability to pay taxes (in such a way that you will either write the data on the decrease of the traffic of the previous month in comparison with the same month of the previous year or you will describe and explain in essence why you expect a decrease in the traffic in the next three months
- in the event of deficiencies in the Request or outstanding debts, you will be contacted by a competent Tax Administration officer
- if the claim is well-founded, any obligation due in time of special circumstances by 20th June 2020 based on the filings you make or the debt we create on your tax and bookkeeping cards (PKK) will be deferred by 3 months
- one application is submitted for the deferral of all tax liabilities, which includes other public contributions within the jurisdiction of the Tax Administration (contributions, membership fees, etc.)
- by accepting the Request, it remains your obligation to file all tax returns within the deadlines as stipulated by the tax regulations on each obligation, and the Tax Administration will, on the basis of the submitted applications and the duties made, make the deferral
- the right to defer tax liabilities cannot be achieved for VAT for February, which was submitted by 20th March 2020 and which is due by 31st March 2020
- the right to defer VAT is only available to entrepreneurs who had revenues of up to HRK 7.5 million in the previous year, provided they calculate taxes according to the issued invoices. The Tax Administration will contact you as necessary, at the maturity of the VAT for March and in the following months, to determine whether VAT on the issued invoices has been paid
- if, on maturity of the first deferred liability, you will not be able to settle the tax liability, you will be able to apply for a payment in instalments.
Tax Administration Actions
- The tax authority will notify applicants by mail or otherwise as to the merits of the claim.
If you need any additional information, don't hesitate to contact us on [email protected]