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Croatia: Tax payment deferrals, responding to coronavirus (COVID-19)

Croatia: Tax payment deferrals, responding coronavirus

New tax regulations allow taxpayers to defer the payment of certain taxes in response to the coronavirus (COVID-19) pandemic.


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The tax relief measures allowing for the deferral of tax payments (in general, most taxes but subject to certain exceptions) allow for a postponement of three months from the original due date, without triggering interest, and also allow for a possible further extension for an additional three months. This means eligible tax payments generally are not due until 20 June 2020.

  • There are rules for value added tax (VAT) payments due within three months, starting with the VAT liability due in April 2020.
  • There are provisions that allow for payments of deferred tax payments to be made in installments for a 24-month period.
  • There are guidelines explaining who can apply to defer tax payments, how to apply for the extension, and the timing for making an application.

Read a March 2020 report prepared by the KPMG member firm in Croatia

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