Source Narodne Novidne
MINISTRY OF FINANCE
Pursuant to Article 107a, paragraph 8 of the General Tax Act (Official Gazette 115/16, 106/18, 121/19, 32/20 and 42/20), the Minister of Finance
ON AMENDMENTS TO THE RULEBOOK ON THE IMPLEMENTATION OF THE GENERAL TAX LAW
In the Ordinance on the implementation of the General Tax Act (Official Gazette 45/19, 35/20, 43/20, 50/20, 70/20 and 74/20), Article 1a is added after Article 1, which reads :
This Ordinance transposes the following European Union Directive into the legal order of the Republic of Croatia:
– Council Directive (EU) 2020/876 of 24 June 2020 amending Directive 2011/16 / EU due to the urgent need to postpone certain deadlines for the submission and exchange of information in the field of taxation due to the COVID-19 pandemic (OJ L 204, 26 . 6. 2020.). «.
Article 71c is amended to read as follows:
»For imports of goods made up to and including 31 December 2020, value added tax on import is considered paid if the taxpayer entered in the register of value added taxpayers according to a special regulation states it as a liability in the value added tax return (Form VAT).”.
After Article 71zb, Article 71zc is added, which reads:
(1) In the conditions of special circumstances referred to in Article 107a of the Act, exceptionally from special regulations on income taxation, the cost of laboratory testing of infectious diseases or epidemics of infectious diseases provided by the employer and the payer at the expense of workers and natural persons receipts referred to in Article 21, paragraph 1 of the Income Tax Act in the interest of performing the activities of the employer and the payer of the receipt or salary shall not be considered a receipt on the basis of self-employment. “.
This Ordinance shall enter into force on the first day following that of its publication in the Official Gazette.
Class: 410-01 / 20-01 / 1366
Reg. No .: 513-07-21-01-20-11
Zagreb, 17 September 2020
Minister of Finance
Dr. sc. Zdravko Marić, mp