The reporting criteria amounts for 2023 have not been calculated by applying the fixed conversion rate (7,53450)!
Subject of reporting:
- income that residents achieve from services provided to non-residents and expenses for services received from non-residents and special transactions with non-residents
Obligors:
- residents who meet one of the following criteria:
1. the total annual income generated by the provision of services is at least 100,000 EUR or
2. total annual expenses for services amount to at least 130,000 EUR
Deadline:
- no later than January 31, 2024 for the year 2023
Form:
- on paper or by e-mail: usluge@hnb.hr
Note: if the company meets only one of the criteria, e.g. only the amount of expenses exceeds the minimum prescribed amount, the form should be submitted only for expenses
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