What annual deadlines does a Croatian company have?

The profit tax return (PD) is filed electronically no later than four months after the end of the business year, for a calendar year by 30 April, with any tax difference paid by then. Financial statements go to FINA by 30 April for statistical purposes and within six months (by 30 June) for public filing; a company with no activity files an inactivity statement by 30 April. Checked by the Tax Administration (profit tax and accounting, Accounting Act art. 56); statements are filed with FINA, which keeps the register.

Who must?

Companies (d.o.o., j.d.o.o., d.d.) and other profit tax payers; public filing applies to companies (Accounting Act art. 47(1)).

What to do?

1. By 30 April: PD return in ePorezna (art. 35(1) and (3)) and payment of the difference (para. 2).
2. By 30 April: balance sheet, profit and loss account and additional data to FINA for statistics (Accounting Act art. 50(1)); filing them for public disclosure at the same time covers both (para. 2).
3. By 30 June: public filing of the statements through FINA (art. 47(5)); an inactive company files the inactivity statement by 30 April (para. 9).

Where to file?

ePorezna (PD) and FINA (statements, public filing, inactivity statement).

Who checks?

Tax Administration (profit tax and accounting supervision, Accounting Act art. 56); FINA keeps the register of annual financial statements

Fine

Accounting: 1,320 to 13,270 € for not delivering the statements to FINA in time, 660 to 2,650 € responsible person (Accounting Act art. 60(1)(38) and (40) and (2)). Profit tax: 260 to 26,540 € for not assessing or not paying the tax in time, responsible person 260 to 2,650 € (art. 38); not filing a return in time under the General Tax Act 660 to 39,810 € (art. 193(1)(9)).

What if I am already late?

File the PD and the statements now; fines grow with repetition (Profit Tax Act art. 38(3): up to 39,810 €).