MINT: Instructions for private renters and family farms providing accommodation services

first_imgFor all information on the implementation of these measures, feel free to contact the Ministry of Tourism at the e-mail address mintcz@mint.hr. As we know, the Government of the Republic of Croatia has adopted the first set of measures to help the economy due to the coronavirus epidemic, a total of 63 of them, and new measures are expected in the second week. Based on reasonable requests, a deferral of payment will be granted for due tax liabilities without interest calculation. Deferred payment is granted for a period of three months from the statutory due date of each individual tax liability. Instructions for private renters and family farms that provide accommodation services (not in the VAT system) IMPORTANT: Taxpayers can also apply for measures to defer public benefits. If the taxpayer has a debt that is not yet covered by the collection procedures before filing the application may approach the conclusion administrative contract and thus ensure that the conditions for tax payment measures are met, ie for the deferral of due tax liabilities. The contract is concluded under the conditions and in the manner prescribed by Articles 101 to 103 of the OPZ. The current measures relate to a total of eight ministries, many of which relate to preserving the liquidity and jobs of entrepreneurs.  In case of extension of the deadline due to special circumstances, it is possible to grant an additional period of three months for already deferred tax liabilities and extend the coverage of deferred tax liabilities to tax liabilities that fall due for an additional three months, without interest. a new written and reasoned request is submitted.An applicant who is unable to pay a deferred tax liability at its deferred maturity may apply for an installment payment, without charging interest.Send the completed form by email to the address of the competent tax administration. Ordinance on deferral or exemption from payment of tourist tax for persons providing catering services in the household or on a family farm (OG 36/2020) entered on 26.03.2020. years.Persons providing catering services in the household and on the family farm they only payhalf the amount of the annual lump sum tourist taxes in 2020. In regular circumstances, they would be obliged to pay the full amount for the main beds and accommodation units in the campsite and campsite, or according to the capacity of the Robinson accommodation facility used to provide accommodation services in accordance with special regulations governing catering. Also, for the whole of 2020, these persons are exempt from paying the tourist tax for extra beds. The implementing bodies for this measure are the Ministry of Tourism and the Croatian National Tourist Board. Information on this measure will be implemented via the eVisitor system, therefore the specified persons do not have to report anywhere, ie data processing will be automatic via the eVisitor system.TOURIST MEMBERSHIP FEE (flat rate)Considering the fact that the measures of the Government of the Republic of Croatia include tax payments due in the next three months, ie until 20 June 2020, the Amendments to the Ordinance on the Implementation of the General Tax Law do not cover the payment of membership fees to tourist boards. renters and family farms). The due date for payment of the first installment of the membership fee for this group is 31.07.2020. and we invite you to follow the website of the Ministry of Tourism and be informed in a timely manner when changes are made in this segment.Lump sum INCOME TAX Payers flat income tax in accordance with the Income Tax Act, given that the annual flat income tax and surtax on income tax are paid quarterly, they may submit to the competent tax administration a Request for deferment of payment due to special circumstances(link to Request: https://www.porezna-uprava.hr/Dokumenti%20vijesti/Zahtjev%20za%20odgodu%20pla%C4%87anja.pdf ).center_img Thus, part of the measures of the Ministry of Tourism related to the tourism sector were adopted. “We are aware of the fact that the tourism sector has been significantly affected by this epidemic, and that part of the burden will fall on private renters, we have urgently set about designing and adopting measures that we believe will help us overcome this demanding period together.”Point out from the Ministry of Tourism and add that the aim of these measures is to mitigate the financial impact on persons providing catering services in the household or on the family farm as taxpayers, given that they are affected by the situation with coronavirus because they pay tourist tax annually. a lump sum per bed, not per night. The applicant must submit a written and reasoned request to the competent tax authority according to the place of residence for natural persons, or the seat for legal persons.  The tax authority will decide on the request in a simple and expeditious procedure and inform the applicant about the merits of the request in an appropriate manner, usually electronically. TOURIST TAX (Lump sum) Detailed information can be found on the website of the Tax Administration: Notification to entrepreneurs of tax payment measures for the duration of special circumstances and uOrdinance on amendments to the Ordinance on the implementation of the General Tax Act (OG 25/20) The request can be submitted by taxpayers who make it probable that they are unable to pay due tax liabilities, and if they do not have overdue uncollected tax debt, or if the amount of their tax debt is less than HRK 200,00.last_img read more