Taxpayer obligations until January 15, 2023

• The JOPPD form on non-taxable receipts and/or taxable receipts and/or receipts for which there is an obligation to pay social contributions in kind, which were paid and/or realized in December 2022, must be submitted by January 15, 2023, but with the date and report code 22365.

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• Quarterly VAT payers can decide to become monthly VAT payers no later than January 15.

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• Monthly VAT payers, whose value of supplied goods and services including VAT in the previous calendar year is less than HRK 800,000.00, can decide to become quarterly VAT payers no later than January 15. Taxpayers who perform transactions within the EU cannot be quarterly VAT payers, but only monthly VAT payers.

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• A taxpayer, who was obliged to register in the register of VAT payers by force of law, submits a written request to the competent office of the Tax Administration by January 15 on the fact that he had a turnover of less than HRK 300,000.00 in 2022 and that he does not want to continue to be registered in the register of VAT payers.

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• A taxpayer, who was obliged to apply the regular taxation procedure for 3 calendar years, after the expiration of the specified period, can submit a request to the Tax Administration to be deleted from the register of VAT payers, if the value of his supplies of goods or services in 2022 did not exceed 300,000.00 HRK, no later than January 15.

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