Na stranicama Porezne uprave objavljen je poziv rezidentima Republike Hrvatske za dobrovoljnu prijavu inozemnih primitaka, postupak i obrazac za podnošenje dobrovoljne prijave. Naime, od 1. siječnja 2020. godine, izmjenama Općeg poreznog zakona, uvedena je odredba kojom je rezidentima Hrvatske posebno propisana dobrovoljna prijava inozemnih primitaka. U slučaju dobrovoljne prijave postupak će se provoditi prema propisima važećima na dan dobrovoljnog prijavljivanja (porezne stope i razredi važeći na dan podnošenja prijave), bez obračuna kamata i bez izricanja novčane kazne za prekršaj nepravodobne prijave. Rezidenti Hrvatske koji su ostvarili inozemne primitke u ovoj ili ranijim godinama, a do sada ih nisu prijavili Poreznoj upravi, objavom poziva na dobrovoljnu prijavu inozemnih primitaka na stranicama Porezne uprave pozvani su da to učine prije zaprimanja službenog poziva. Više informacija, uključujući i danas objavljen obrazac za dobrovoljnu prijavu objavljeni su na mrežnim stranicama Porezne uprave https://www.porezna-uprava.hr/Stranice/Vijest.aspx?NewsID=3293&List=Vijesti, a za sve dodatne informacije slobodno se obratite KPMG kontaktima koji mogu pomoći sa procjenom porezne obveze i prijavom dohotka Poreznoj upravi.
Tax authority published an invitation for Croatian tax residents to voluntarily report their foreign income, procedure and the forms for voluntary reporting. Namely, as of January 1, 2020 amendments to the General Tax Act have enabled reporting of foreign income on voluntary basis. Voluntary reporting means that the tax liability will be determined in accordance with the tax regulations in force on the day of filing the voluntary report (tax rates and thresholds as prescribed on the reporting date, regardless of when the income was received), without late interest charge and without imposing a fine for late filing. Residents of the Republic of Croatia who have earned foreign income in this or previous years, and have not yet reported them to the Croatian Tax Authority, are invited to do so before receiving an official invitation. More information, including the tax form for voluntary reporting are published on the website of the Croatian Tax Administration https://www.porezna-uprava.hr/Stranice/Vijest.aspx?NewsID=3293&List=Vijesti, and for any additional information please contact your KPMG contacts who can help with filing of the voluntary reports.
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