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Publications presented on this web page are based on tax regulations and interpretations applicable in the moment when publications are prepared, unless differently stated in particular publication. When some changes in relevant tax regulations or interpretations occur after a publication is put at the web page, no subsequent amendment of the publication already published is done. Those publications do not constitute professional advice for specific case.

10.2024.

The ECJ Judgment in the Croatian tax case – taxation in case when the transfer of business to a new company
is deemed as abuse of tax law (PDF 0.3MB)

The ECJ Judgment in the Croatian tax case – taxation in case when the transfer of business to a new company is deemed as abuse of tax law

Presuda Suda EU u hrvatskom poreznom predmetu – oporezivanje u slučaju kada se prijenos poslovanja na novo društvo smatra zlouporabom poreznog prava

12.2023.

VAT treatment applicable to remuneration of a member of the board of directors (PDF 0.3MB)

VAT treatment applicable to remuneration of a member of the board of directors

PDV tretman naknada članova upravnog odbora

7.2023.

New rules concerning obligatory social security coverage for cross-border telework – from 1 July 2023 (PDF 0.3MB)

New rules concerning obligatory social security coverage for cross-border telework – from 1 July 2023

Nova pravila u vezi obveznog socijalnog osiguranja za prekogranični rad na daljinu – od 1. srpnja 2023. godine

6.2023.

Tax authorities' binding opinion – is there a legal remedy for a taxpayer?

Tax authorities' binding opinion – is there a legal remedy for a taxpayer?
Professional article is published by the publisher „Novi Informator“, co-author: Maja Damjanović, Sigma Tax Consulting d.o.o.

Obvezujuće mišljenje Porezne uprave – ima li porezni obveznik pravo na pravni lijek?
Članak je objavljen u izdanju Novog Informator, koautor: Maja Damjanović, Sigma Tax Consulting d.o.o.

2.2023.

The statute of limitation on the right to assess the tax liability (PDF 0.3MB)

The statute of limitation on the right to assess the tax liability - the Tax Authorities officials' unlawful interpretation of the beginning of the statute of limitation.

Zastara prava na utvrđivanje na utvrđivanje porezne obveze – nezakonito tumačenje službenika Porezne uprave vezano za početak tijeka zastare.

10.2022.

The European Commission has confirmed existence of incorrect interpretation in Croatia related to deduction of input VAT (PDF 0.3MB)

The European Commission has confirmed existence of incorrect interpretation and practice in the Republic of Croatia related to deduction of input VAT based on invoices issued by VAT payers applying cash-accounting scheme (so called 'R-2' invoices)

Europska komisija potvrdila postojanje pogrešnog tumačenja i prakse u Republici Hrvatskoj vezano za odbitak pretporeza po računima PDV obveznika koji primjenjuju postupak oporezivanja prema naplaćenim naknadama (tzv. „R-2“ računima)

6.2022.

The concept of fixed establishment in the context of VAT leads to increase of legal uncertainty and decreases tax neutrality (PDF 0.3MB)

The concept of fixed establishment in the context of VAT leads to increase of legal uncertainty and decreases tax neutrality

Koncept stalne poslovne jedinice u kontekstu PDV-a dovodi do povećanja pravne nesigurnosti i smanjuje poreznu neutralnost

9.2021.

Capital Gains from Alienation of Shares or Interests of Entities (PDF 0.3MB)

Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property: Article 9 of the MLI

Kapitalni dobici nastali od otuđenja dionica ili udjela subjekata koji ostvaruju vrijednost prvenstveno na temelju nepokretne imovine: Članak 9. MLI-a

25.08.2021.

Unaprjeđenje poslovnih procesa u području poreznog i računovodstvenog savjetovanjanja primjenom IKT rješenja je priveden kraju

Sa zadovoljstvom objavljujemo da je projekt "Unaprjeđenje poslovnih procesa u području poreznog i računovodstvenog savjetovanjanja primjenom IKT rješenja" uspješno priveden kraju.

20.08.2021.

Unaprjeđenje poslovnih procesa u području poreznog i računovodstvenog savjetovanjanja primjenom IKT rješenja

Projekt sufinanciran sredstvima Europske unije iz Europskog fonda za regionalni razvoj kroz OP Konkurentnost i kohezija 2014.-2020. u sklopu natječaja Poboljšanje konkurentnosti i učinkovitosti MSP-a kroz informacijsko-komunikacijske tehnologije, referentna oznaka Poziva KK.03.2.1.19.

7.2021.

Portals as "deemed" supplier of goods – as of 1 July 2021 (PDF 0.5MB)

Portals as "deemed" supplier of goods – as of 1 July 2021

Portali kao "smatrani" isporučitelji robe – od 1. srpnja 2021.

6.2021.

"Fixed establishment" concept for VAT purposes (PDF 0.3MB)

"Fixed establishment" concept for VAT purposes

Koncept "stalne poslovne jedinice" za potrebe PDV-a

3.2021.

Entry into force of the Multilateral Instrument in the Republic of Croatia and its impact on bilateral
agreements on the avoidance of double taxation (PDF 0.3MB)

Entry into force of the Multilateral Instrument in the Republic of Croatia and its impact on bilateral agreements on the avoidance of double taxation

Stupanje na snagu Multilateralnog instrumenta u Republici Hrvatskoj i njegov utjecaj na bilateralne ugovore o izbjegavanju dvostrukog oporezivanja

1.2021.

Award of the company’s own stocks or stock purchase options as of 1 January 2021 (PDF 0.3MB)

Award of the company’s own stocks or stock purchase options as of 1 January 2021: the removal of the problematic requirement from Article 68 of the Personal Income Tax Act

Dodjela ili opcijska kupnja vlastitih dionica od 1. siječnja 2021. godine: uklanjanje problematičnog uvjeta iz članka 68. Zakona o porezu na dohodak

12.2020.

Online conferences, seminars and different workshops – comment on the opinion issued by the Tax Office (PDF 0.3MB)

Online conferences, seminars and different workshops – comment on the opinion issued by the Tax Office where some of the relevant provisions of VAT regulations have not been taken into account so acting according to that opinion can – in some cases – result in incorrect VAT treatment

Online konferencije, seminari i razne radionice – osvrt na mišljenje koje je nedavno izdala Porezna uprava pri čemu u obzir nisu uzete neke od relevantnih odredbi PDV propisa te postupanje po tom mišljenju može – u nekim slučajevima – dovesti do pogrešnog PDV tretmana

8.2020.

The Apple case – reveals how the mantra of “fair taxation” actually leads to too complex, unclear and hard-to implement tax system (PDF 0.3MB)

The Apple case – reveals how the mantra of “fair taxation” actually leads to too complex, unclear and hard-to implement tax system

Apple slučaj – otkriva kako mantra o “pravednom oporezivanju” zapravo vodi u prekompleksan, nejasan i teško provediv porezni sustav

7.2020.

Allocation of transport – impact on application of VAT rules relevant for distance selling of goods (PDF 0.3MB)

Allocation of transport – impact on application of VAT rules relevant for distance selling of goods

Alokacija prijevoza – učinak na primjenu PDV pravila koja se odnose na isporuku robe na daljinu

5.2020.

Tax aspects of digital platforms (PDF 0.3MB)

Tax aspects of digital platforms

Porezni aspekti digitalnih platformi

3.2020.

Razlikovanje između usluge edukacije i usluge pristupa edukativnom događaju (PDF 0.3MB)

Differentiation between educational services and services in respect to admission to educational event

2.2020.

PDV oslobođenje trgovačkih društava koja obavljaju zdravstvenu djelatnost
– u primjeni od 2020 bez pravne osnove u hrvatskom Zakonu o PDV-u (PDF 0.3MB)

VAT exemptions for companies providing health care
– applied from 2020 with no legal basis in the Croatian VAT Act

1.2020.

Some new considerations related to VAT treatment of vouchers and similar assets (PDF 0.3MB)

Određena nova razmatranja vezana za PDV tretman vrijednosnih kupona i slične imovine

Maja Damjanović: Pravila o kontroliranim inozemnim društvima i njihov utjecaj na obracun poreza na dobit za 2019. godinu

12.2019.

Pravila o kontroliranim inozemnim društvima i njihov utjecaj na obracun poreza na dobit za 2019. godinu (PDF 4MB)

CFC rules and their implication for 2019 corporate income tax

12.7.2019.

Maja Damjanović: E-račun - papiranti računi ne odlaze u povijest, jer ih zakon nije izrjekom zabranio (PDF 1MB)

Namjera predlagača propisa bila je od 1. srpnja 2019., stupanjem na snagu čl. 7. Zakona o elektroničkom izdavanju računa u javnoj nabavi, onemogućiti izdavanje računa na papiru u javnoj nabavi. Međutim, taj članak ne definira tko je i kad je obvezan izdavati elektroničke račune. Propisano je samo to da izdavatelj takvih računa imaju obvezu izdavati ih u skladu s propisanom formom.

20.5.2019.

MSFI 15 i MSFI 16 (PDF 0,5 MB)

Godišnja konferencija „Inovativni pristup, budućnost je počela: interna revizija, data analysis i specijalistička znanja"
4. – 6. travanj 2019. godine, Grand Hotel Park, Dubrovnik

22.2.2019.

Questionable tax treatment of cryptocurrency trading (PDF 0,3MB)

Questionable tax treatment of cryptocurrency trading

Upitan porezni tretman trgovanja kriptovalutama

19.10.2018.

Maja Damjanović: Kako se pod krinkom proširenja povoljnijeg poreznog tretmana namjerava povećati porezni teret

Na primitak prema osnovi dodjele vlastitih dionica ili opcijske kupnje koji se tretira kao dohodak od kapitala trenutačno se primjenjuje porezna stopa od 24 posto. No sada je Vlada predložila dodatno povećanje porezne stope na 36 posto, a isplate iz dobiti trenutačno se oporezuju po 12 posto.