Od 01.01.2022 godine su na snagu stupile izmejene stopa prireza za neke gradove i ooćine:

U Narodnim Novinama 144/21 je objavljen pročišćeni tekst novog Zakona o Hrvatskoj gospodarsoj komori. Zakon stupa na snagu 04.01.2022 godine.
Najvažnije izmjene Zakona su vezane uz plaćanje članarine za HGK.

Tako su novim Izmjenama Zakona, od plaćanja članarine izuzete tvrtke koje ne prelaze 2 od navedena 3 kriterija:
− ukupna aktiva: 7.500.000,00 kuna
− ukupni prihodi: 15.000.000,00 kuna i
− broj zaposlenih: 50.

Tvrtke koje zadovoljavaju dva od tri navedena kriterija će i dalje morati plaćati članarinu HGK prema odluci koju donese skupština HGK.

U skladu s čl. 68. Općeg poreznog zakona (Redakcijski pročišćeni tekst, 'Narodne novine' br. 115/16, 106/18, 121/19, 32/20, 42/20 - na snazi i primjenjuje se od 8. travnja 2020.) i čl. 43. i 44. Pravilnika o provedbi Općeg poreznog zakona, (Redakcijski pročišćeni tekst, 'Narodne novine' br. 45/19, 35/20, 43/20, 50/20, 70/20, 74/20, 103/20, 114/20, 144/20, 2/21, 26/21, 43/21, 106/21- na snazi i primjenjuje se od 01. listopada 2021.) porezni obveznik treba Poreznoj upravi prema svome sjedištu, prijaviti sve činjenice koje su značajne za utvrđivanje njegove porezne obveze, a osobito premještaj radionice ili stalne poslovne jedinice, početak obavljanja gospodarske djelatnosti, broj poslovnog računa koji ima izvan Republike Hrvatske i druge činjenice čije je prijavljivanje propisano posebnim zakonom, a koje nisu dostupne poreznom tijelu kroz razmjenu podataka s drugim javnopravnim tijelima te sve druge činjenice koje mogu imati utjecaj za obračun, utvrđivanje ili naplatu poreza.

Prijavu činjenica bitnih za oporezivanje porezni obveznik podnosi Poreznoj upravi prema svome sjedištu, i to na obrascu »Prijava činjenica bitnih za oporezivanje« u roku od 30 dana od dana nastanka činjenice za koju postoji obveza prijavljivanja prema čl. 68 OPZ-a, osim ako to posebnim propisom nije drukčije uređeno. Obrazac »Prijava činjenica bitnih za oporezivanje« sastavni je dio Pravilnika o provedbi Općeg poreznog zakona.

U skladu s navedenim - podaci o PayPal računima, Transferwise računima i sl., prijavljuju se Poreznoj upravi na obrascu https://www.porezna-uprava.hr/Dokumenti%20Propisi/Prijava%20cinjenica%20bitnih%20za%20oporezivanje_Pravilnik%20o%20provedbi%20OPZ-a.pdf

Za potrebe knjigovodstvenih evidencija, u knjigovodstvo se dostavlja izvadak prometa za knjiženje, isto kao i za bilo koji drugi poslovni račun otvoren u Hrvatskoj.

Za detaljnije informacije možete se obratiti svom knjigovodstvu, ili nas možete kontaktirati na putem rubrike Kontakt ukoliko još nemate ugovoreno knjigovodstvo i poslovno savjetovanje.

COMPANY REGISTRATION IN CROATIA FOR FOREIGNERS OR COMPANY PURCHASE

A foreigner may perform his / her activity in the Republic of Croatia only if he / she establishes a company in the Republic of Croatia or a foreign branch of a foreign company, provided that foreigners and citizens of the European Economic Area are allowed to freely establish domestic companies in the Republic of Croatia. Company registration with us takes up to 10 days if everything is well organized beforehand - inquiry form. Citizens of a Member State of the European Economic Area (EEA) and members of their families are equal in rights with citizens of the Republic of Croatia within the provisions of the Treaty on the Functioning of the EU7 and can work and provide services in the Republic of Croatia without a residence permit. Citizens of non-EU countries can work in the Republic of Croatia if they obtain a work permit.

PREPARATORY ACTIONS PREVIOUS TO THE ESTABLISHMENT AND REGISTRATION OF d.o.o.

• request for determination and assignment of OIB https://www.porezna-uprava.hr/HR_OIB/Documents/zahtjev-OIB.pdf
• selection and verification of the company name at https://sudreg.pravosudje.hr
• selection of activities that the company will engage in from https://narodne-novine.nn.hr/clanci/sluzbeni/2007_06_58_1870.html
• resolving the issue of the company's registered office and business address (necessary information for the establishment of a company, provided that the registered office address also serves as a contact address for communication between state bodies and the company) - in agreement with the selected bookkeeping service - Inquiry form
• appointing a member of the management board - director as a person authorized to represent the company
• preparation of documentation for the notary public - in consultation with the selected bookkeeping service
• preparation of funds for the payment of share capital - up to HRK 19,999 for j.d.o.o. or HRK 5,000 for a d.o.o. with a promissory note for the rest (you can find out about possible problems with low share capital via the Contact section)
• selection of a bank for opening a business account in consultation with the selected bookkeeping
• concluding a contract on performing accounting activities with the company, ie the entity that will perform the specified activities

A foreign citizen from outside the EU, who intends to stay in the Republic of Croatia for the purpose of performing previous activities for the establishment of a company, etc., has no obligation to submit a request for temporary residence, because there is no need to stay in the Republic of Croatia longer than 90 days. companies do not need a work permit. A member of the management board, the director, may or may not be employed by the company, provided that the member of the management board has no obligation to be employed by the company in order to perform the function of a member of the management board.

Therefore, a foreigner who has established a company in the Republic of Croatia has a choice whether to be employed in his company or not; if a foreigner decides to get a job, then the ZS prescribes the manner of arranging residence and work and the conditions for issuing a residence and work permit to foreigners who perform key tasks in companies. Work is not considered to be the performance of previous activities for the establishment and registration of a company, and foreigners and citizens of the European Economic Area who establish a company in the Republic of Croatia and do not intend to be employed in their company have no obligation to apply for a residence and work permit. by issuing a certificate of registration of work for the performance of previous activities for the establishment and registration of the company, as well as an increased amount of share capital. Therefore, the obligations that a foreigner has, if he decides to be employed in his company, are listed below.

CERTIFICATE OF REGISTRATION OF WORK FOR FOREIGN CITIZENS IN THE CAPACITY OF A KEY PERSON OF THE COMPANY

Foreigners who intend to work as key staff in companies for up to 90 days in a calendar year, are not obliged to apply for a residence and work permit outside the annual quota, but according to the provisions of Art. 82 para 1. t. 1. ZS can work on the basis of a certificate of registration of work. Based on the issued work registration certificate, a foreigner can work for the same employer in the entire territory of the Republic of Croatia. A foreigner or company has the obligation to obtain a certificate of registration of work from the police according to the place of work or the seat of the employer before starting work. The police are obliged to submit a certificate of registration of work to a foreigner, company and regional office or branch office of the Tax Administration competent according to the seat of the legal or natural person using the services of a foreigner or the place where the contracted work will be performed.

RESIDENCE AND WORK PERMIT FOR BUSINESS OWNERS AND KEY PERSONS / DIRECTORS

Additionally prescribed are:

•  working conditions for a foreigner performing key tasks (directors)
•  conditions for the work of a foreigner who is self-employed in his own company or in a company in which he has an ownership share of more than 51% or in his own trade
  

The conditions for the establishment of a company by an owner who is not employed in his own company, the owner who is employed, the conditions for key persons / directors, and the conditions for the employment of workers / foreigners are different. Work permits for the employment of workers from non-EU countries who are employed in the Republic of Croatia For work permits for workers from non-EU countries who want to get a job in the Republic of Croatia, you can send inquiries via the Contact form link.

COST OF OPENING A COMPANY IN CROATIA

To clarify the above information, we are available via the Contact section.

COST OF BOOKKEEPING SERVICES IN CROATIA

To clarify the above information, we are available via the Contact section.