http___meritus.hr_mogucnosti-i-porezne-obveze-privatnih-iznajmljivaca-nerezidenata__1.xml
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What are, in accordance with Croatian tax provisions, liabilities of citizens nonresidents of Croatia (citizens of EU member states and European economic area) when renting out flats, rooms and beds to travelers and tourists or organizing camps in Croatia? - INCOME TAX – It is obligatory, within 8 days from the receipt of the Decision on provision of services in the household, to report to a competent tax administration office considering the location of the real estate, and to register oneself as an income taxpayers. Income tax is determined as a difference between receipts and expenses (based on a treasury principle – at the moment of payment respectively billing). A tax obligation is determined based on an annual income tax return application. While compiling the application, receipts and expenditures are abutted (tax payer is being acknowledged with a monthly personal deduction in the amount of 2.600,00 kn), and a tax base is being determined. Such a determined tax base is then used to calculate and liquidate the income tax. The application for the previous years is furnished in February, and tax payment liability starts on the day the income tax return was delivered (from 1/1/2016). Tax rates: Business books and records (pursuant to the Income tax Act): – Book of receipts and expenses – Record of claims and obligations – Book of turnover (not necessary if the Book of receipts and expenses is promptly led on a daily basis) – Inventory of fixed assets Possibility – entry to the income tax system (needs to be approved by the Tax administration) Income tax is determined as a difference between receipts and expenses (based on business event occurrence). Tax rate – 20% of the determined tax base. - VALUE ADDED TAX – It is obligatory, fifteen days prior to performing a first inland shipping, to apply with the registry of value added tax payers and to apply for a VAT ID number. Requests are submitted in the District office in Zagreb. Non residents are obligated to issue invoices and keep business books in accordance with the Value added tax Act. The basis for value added tax liquidation are fees for delivered goods, respectively services performed. VAT rate amounts to 13% for accommodation services, respectively accommodation with breakfast and similar. Tax payer has the right of acknowledging a pretax for input accounts. Business books (pursuant to the VAT Act): – Book of input accounts for received goods and services – Book of output accounts for issued goods and services – Special records for imported goods – Special records on gaining goods from other member states, delivered and performed services from and to other member states and third states, and on received deliveries on which transfer of inland tax liabilities applies. - CONTRIBUTIONS – If a nonresident in his state pays the obligatory contributions, and the Republic of Croatia has an international agreement on social security with that state, he/she is not obligated to pay contributions in Croatia. Note: If international agreements in force in the Republic of Croatia do not regulate otherwise, the stated tax liabilities are valid. Persons not residents of the Republic of Croatia, living in a non EU member state, respectively European economic area, are in purpose of rendering these services obligated to establish a trade or a company.
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Što su, sukladno hrvatskim poreznim propisima, obveze građana, nerezidenta RH (državljana zemalja članica Europske unije i Europskog ekonomskog prostora) kad u RH iznajmljuju stanove, sobe i postelje putnicima i turistima, ili kad organiziraju kampove? POREZ NA DOHODAK – Obvezan je u roku od 8 dana od dobivanja Rješenja o pružanju usluga u domaćinstvu prijaviti se nadležnoj ispostavi porezne uprave prema mjestu nekretnine, prijaviti se u registar obveznika poreza na dohodak. Porez na dohodak utvrđuje se kao razlika primitaka i izdataka (po blagajničkom načelu – u trenutku plaćanja odnosno naplate). Porezna obveza utvrđuje po izradi godišnje prijave poreza na dohodak. Prilikom sastavljanja prijave, sučeljavaju se primici i izdaci (poreznom obvezniku se priznaje se mjesečni osobni odbitak u iznosu od 2.600,00 kn mjesečno), te se utvrđuje porezna osnovica. Na tako utvrđenu osnovicu, obračunava se i plaća porez na dohodak. Prijava se predaje do kraja veljače za prethodnu godinu, a obveza plaćanja poreza nastaje danom predaje porezne prijave (od 1.1.2016.) Porezne stope: Poslovne knjige (sukladno Zakonu o porezu na dohodak): – Knjiga primitaka i izdataka – Evidencija o tražbinama i obvezama – Knjiga prometa (nije potrebno ako se KPI vodi ažurno na dnevnoj bazi) – Knjiga dugotrajne imovine Mogućnost – ulazak u sustav poreza na dobit (treba odobriti Porezna uprava) Porez na dobit utvrđuje se kao razlika prihoda i rashoda (po načelu nastanka poslovnog događaja). Porezna stopa – 20% utvrđene porezne osnovice. POREZ NA DODANU VRIJEDNOST – Petnaest dana prije obavljanja prve isporuke u tuzemstvu obvezan je upisati se u registar obveznika poreza na dodanu vrijednost i zatražiti dodjelu PDV ID broja. Zahtjevi se predaje Područnom uredu Zagreb. Nerezidenti su dužni izdavati račune i voditi poslovne knjige u skladu sa zakonom o porezu na dodanu vrijednost. Osnovicu za obračun poreza na dodanu vrijednost čini naknada za isporučena dobra, odnosno obavljene usluge. Stopa PDV-a iznosi 13% za usluge smještaja, odnosno usluge smještaja sa doručkom i slično. Porezni obveznih ima pravo priznavanja pretporeza po ulaznim računima. Poslovne knjiga (sukladno Zakonu o PDV-u):- Knjiga ulaznih računa za primljena dobara i usluge – Knjiga izlaznih računa za isporuke dobara i usluga – Posebne evidencije za uvezena dobra – Posebne evidencije o stjecanjima dobara iz drugih država članica, primljenim i obavljenim usluga iz i u druge zemlje članice, kao i treće zemlje, te o primljenim isporukama na koje se primjenjuje prijenos porezne obveze u tuzemstvu. DOPRINOSI – Ako nerezident u svojoj državi rezidentnosti plaća obvezne doprinose, a RH ima s tom državom sklopljen međunarodni ugovor o socijalnom osiguranju, nije dužan plaćati doprinose u RH. U suprotnom dužan je plaćati doprinose u RH. Napomena: Navedene porezne obveze vrijede ako međunarodnim ugovorima koji su na snazi u RH nije drugačije uređeno. Osobe koje nisu rezidenti u RH te koji žive u državi koja nije članica Europske unije, odnosno Europskog ekonomskog prostora, za obavljanje ovih usluga dužna je otvoriti obrt, odnosno trgovačko društvo.