Rules for the annual income tax calculation

At the beginning of 2023, the Croatian Tax Administration started receiving applications for forms for the annual income tax calculation for 2022.

Taxpayers who must submit an annual tax return (Form DOH) for 2022 or those who wish to submit a request for recognition of rights in a particular procedure (Form ZPP-DOH) can do so in several ways. The taxpayers endure mentioned forms through the ePorezna system, the mPorezna mobile application or at the competent office of the Tax Administration according to the residence or usual residence place.

Please note the deadline for form submissions is February 27, 2023.

Who must submit an annual tax return?

Tax consulting experts from BD Group remind you of the list of taxpayers for the annual tax return. The annual tax return (Form DOH) must be submitted by:

1. A taxpayer who, during the tax period, earns income from self-employment (crafts), freelance activities, agriculture and forestry, income from electricity production and activities based on which the income is determined and taxed as income from self-employment based on business books
2. Taxpayer or resident for income from self-employment that, according to a particular law, earned as a crew member of a ship in international navigation, regardless of the number of days spent on the vessel in international navigation
3. If the Tax Administration has requested that he subsequently pay income tax.

As mentioned in the introduction, taxpayers can also submit a form for the recognition of rights in a particular procedure (Form ZPP-DOH) to use the prescribed rights to income reduction, i.e. for the tax benefits recognition. They provide data that the Tax Administration doesn’t own and which are essential for determining the right to:

1. Part of the personal deduction for dependent members of the immediate family and/or children
2. The personal deduction part for established disability (own and/or dependent members of the immediate family and/or children)
3. Tax reduction on income from self-employment based on residence and stay in the assisted area of ​​the first group and the city area of Vukovar, for which the information does not enter on the tax card, and
4. Part of the personal deduction for paid contributions for health insurance in the country or on donation day.

The mentioned form also submits taxpayers:

• Who wants to redistribute part of the personal deduction for dependent members of the immediate family and/or children
• Those who have paid income tax abroad and want it includes in their domestic tax liability
• Who wants the payment of a refund of overpaid tax to a specific account and
• Heirs who submit an annual tax return on the deceased person’s behalf.