Miki K. – Page 3 – SIGMA Tax advisory

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

The Croatian Tax Authorities issued their opinion (Class number: 410-19/19-02/341, Ref. number: 513-07-21-01/19-1, dated 13 Dec 2019) which relates to the changes of Article 39 of the Croatian VAT Act applicable as of 1 January 2020 concerning VAT exemptions. The opinion states that starting with 1 January 2020 companies providing health care services (if provided […]

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

Some new considerations related to VAT treatment of vouchers and similar assets

CFC rules and their implication for 2019 corporate income tax

Controlled foreign company (CFC) rules were introduced in the Croatian corporate income tax regulations at the end of 2018, but in 2020 they shall be for the first time actually applied (i.e. as part of 2019 corporate income tax computation). Even though in some aspects the new rules have not been defined in clear and […]

Maja Damjanović: E-invoice – paper invoices are not a thing of the past, because the law has not explicitly prohibited them (PDF 1MB)

The intention of the proponents of the regulation was to prevent the issuance of paper invoices in public procurement from 1 July 2019, with the entry into force of Article 7 of the Act on Electronic Invoicing in Public Procurement. However, this article does not define who is obliged to issue electronic invoices and when. […]

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

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

Questionable tax treatment of cryptocurrency trading

Maja Damjanović: How the tax burden is intended to be increased under the guise of expanding more favorable tax treatment

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.