Supplies of all kinds of goods and all services performed in the country for a consideration if they are performed by an entrepreneur in the course of a business or other activity, except under items 2 to 10,

consideration for goods supplied or services performed

Supplies of all kinds of goods and all services performed pursuant to legal provisions or decisions of a government administration body,

market price at the time of supply of goods or performance of services

Exchange of goods and services and other similar transactions,

value of goods or services which are subject to exchange

Transfer of entire business entity or an entire plant,

consideration given for each item transferred such that the sum of all the amounts paid in considerations equals the total payment made for the entire business entity or the entire plant with the deduction for the value of the real estate taxable pursuant to special regulations

Transfer of ownership rights over the mortgage,

price of the mortgage increased by the amount of difference to market value of the mortgage

Usage of goods which are encompassed by entrepreneurial property by a taxpayer or his employees for private or other non-entrepreneurial purposes, when VAT could have been deducted entirely or partially in regards to these goods,

market price at the time of supply of goods

Services rendered without a consideration by a taxpayer or his employees for private or other non-entrepreneurial purposes,

market price at the time of performance of services

Imports of goods into the country,

customs value determined in accordance with customs regulations, increased by the amount of customs duties, excises, levies and similar charges paid when importing good, except VAT

Imports of goods that had previously been exported abroad for processing

consideration paid for the processing. If no such consideration is paid, the taxable base shall be established in accordance with the increase in value resulting from the processing

Supplies of second-hand, works of art, collectors’ items and antiques by dealer who applies the special margin taxation procedure

margin equal to the difference between the sale and the purchase price of the goods supplied, reduced for the amount of VAT contained in that margin

- the importer (the end user for the account for whom the import is performing), and

- the manufacturer of the motor vehicles, vessels and aircraft

- During sales inland: the sales price not including VAT

- At importation: customs base increased for the amount of the customs duty.

A. The amount of the special tax on passenger cars and motorcycles:

Special taxes on passenger cars, on passenger cars with rotary motions of the pistons and on motorcycles that are not deemed to be new are increased by 50% and for passenger cars with a cylinder capacity of over 1600 cm3 and for motorcycles with a cylinder capacity of over 250 cm3 by 100%.

Special taxes shall not be paid on electric drived passenger cars and motorcycles.

B. The amount of the special tax on vessels and aircraft:

II. THE TAXABLE RATE OF THE SPECIAL TAX ON THE TRANSFER OF USED PASSENGER CARS, OTHER MOTOR VEHICLES, VESSELS AND AIRCRAFT: 5%

1. Legal and natural person who produces or has coffee produced for his own account (hereinafter referred to as the producer), imports, brings in or receives coffee in the territory of the Republic of Croatia, and

2. Person who illegally produces, processes, roasts, imports, brings in, acquires, transports, holds, sells, purchases or exports coffee or illegally releases coffee for consumption, participates in illegal production, import, entry or export of coffee or stores illegally produced, imported or brought in coffee

1. non-roasted coffee under tariff codes KN 0901 11 and KN 0901 12

2. roasted coffee under tariff codes KN 0901 21 and KN 0901 22

3. Coffee husks and skins under tariff code KN 0901 90 10

4. coffee extracts, coffee essences and concentrates under tariff code KN 2101 11

5. coffee substitutes that contain coffee under tariff code KN 0901 90 90

6. mixtures of coffee extracts, coffee essences and concentrates with roasted chicory and other roasted coffee substitutes, or extracts, essences and concentrates of these products under tariff codes KN 2101 11 and KN 2101 30

7. preparations based on coffee extracts, coffee essences and concentrates or based on coffee under tariff code KN 2101 12 and preparations that contain coffee, coffee extracts, essences and concentrates under tariff code KN 1806 90 70

8. drinks and non-alcoholic beverages that contain coffee, coffee extracts, coffee essences and concentrates under tariff code KN 2202.

1. 15% of the contractual obligatory motor vehicle insurance premium
2. 10% of the contractual comprehensive motor vehicle insurance premium

1. The authorised excise warehouse keeper,

2. The importer of excise products,

3. The producer of excise products outside excise-duty suspension arrangements,

4. The buyer of confiscated excise products, except when the seller is authorised excise warehouse keeper or the exempt user,

5. The buyer of excise products during the merger of economic entities, except when the buyer is the authorised excise warehouse keeper or the exempt user,

6. The merged entity after the merger of economic entities, when excise products are dispatched to the merged entity, except when the merged entity is the authorised excise warehouse keeper or the exempt user,

7. The buyer of excise products during bankruptcy proceeding,

8. The creditor to whom the excise products are released for consumption or dispatched to during bankruptcy proceedings, except when the creditor is the authorised excise warehouse keeper or the exempt user,

9. A person/entity which has irregularly produced, imported, introduced, transported, possessed, sold or bought excise products,

10. A person/entity having participated in irregular production, introduction or imports of excise products, as well as a person/entity keeping irregularly produced, introduced or imported excise products,

11. A person/entity that has lodged a security for the payment of excise duty in accordance with Excise Duties Act or a guarantor stated on such instrument,

12. The exempt user of excise products when dispatching or using excise products for purposes other than those stated in the authorisation.

I. ALCOHOL AND ALCOHOLIC BEVERAGES

beer, wine and other beverages obtained by fermenting except for beer and wine, intermediate products and ethyl alcohol

II. TOBACCO PRODUCTS

cigarettes, cigars, cigarillos and smoking tobacco

III. ENERGY PRODUCTS USED AS MOTOR FUEL OR A HEATING FUE, AND ELECTRICITY

Beer

1 % of pure alcohol in one hectolitre of the finished product

Still and sparkling wines

one hectolitre of the finished product

Other beverages obtained by fermenting other than beer and wine

one hectolitre of the finished product

Excise duty on intermediate products containing less than 15% vol of pure alcohol

one hectolitre of the finished product

Intermediate products containing 15 % vol of pure alcohol or more

one hectolitre of the finished product

Ethyl alcohol

1 hl of pure alcohol expressed as volume percentage measured at 20° C

Petrol used as a motor fuel:

Leaded petrol falling within CN codes KN 2710 11 31, 2710 11 51, 2710 11 59

1000 litres at the temperature of +15° C

HRK 3.600,00/1000 l

Unleaded petrol falling within CN codes 2710 11 31, 2710 11 41, 2710 11 45, 2710 11 49

1000 litres at the temperature of +15° C

HRK 2.950,00/1000 l

Gas oil falling within CN codes 2710 19 41 to 2710 19 49

for motor fuels

1000 litres at the temperature of +15° C

HRK 2.050,00/1000 l

for heating

1000 litres at the temperature of +15° C

HRK 300,00/1000 l

Kerosene – petroleum falling within CN codes 2710 19 21 i 2710 19 25

for motor fuels

1000 litres at the temperature of +15° C

HRK 2.200,00/1000 l

for heating

1000 litres at the temperature of +15° C

HRK 1.752,00/1000 l

LPG – liquid petroleum gas falling within CN codes 2711 12 11 do 2711 19 00

for motor fuels

1000 kg net weight

HRK 100,00/1000 kg

for heating

1000 kg net weight

HRK 100,00/1000 kg

Heavy fuel oil falling within CN codes 2710 19 61 do 2710 19 69

1000 kg net weight

HRK 110,00/1000 kg

Biofuels-pure

1000 litres at the temperature of +15° C

0,00 HRK

- Excise duty on the energy products within CN codes 2701, 2702 i 2704 to 2715 not listed in the table above and on the energy products within CN codes 2901 i 2902 shall be paid according to their purpose and in the amounts stipulated for the equivalent motor fuel or heating fuel listed in the table above.

- Excise duty on the energy products within CN codes KN 3403, KN 3811, KN 3817, KN 1507 to 1518, KN 2905 11 00 that are non-synthetic origin and KN 3824 90 99 shall be paid according to their purpose and in the amounts stipulated for the equivalent motor fuel or heating fuel listed in the table above.

- On other hydrocarbons intended for use, offered for sale or used for heating, except peat or biomass, excise duty shall be paid according to their purpose and in the amounts stipulated for the equivalent motor fuel or heating fuel listed in the table above.

- Excise duty on the additives and fillers added to the energy product shall be paid in the same amount as stipulated for the energy product to which they are added.

1. A passenger vehicle (up to ten years old)
2. A motorcycle.

1. Passenger car

If the power of the engine is		Kuna paid
Over kW	Up to kW	Up to 2 years old	From 2 to 5 years old	From 5 to  10 years old
	55	300,00	250,00	200,00
55	70	400,00	350,00	250,00
70	100	600,00	500,00	400,00
100	130	900,00	700,00	600,00
130		1.500,00	1.200,00	1.000,00

2. Motorcycle
 

1. Vessel without a cabin

2. Vessel with a cabin, motor powered

3. Vessel with cabin and powered by sails

1. Total value of the sold tickets, or
2. Total value of received payments for a game

1. Sum of individual gain ranging from HRK 30,000.00 to HRK 500,000.00
2. Sum of individual gain exceeding HRK 500,000.00

1. Market value of the objects, services or rights forming an individual gain ranging from HRK 30,000.00 to HRK 500,000.00
2. Market value of the objects, services or rights forming an individual gain exceeding HRK 500,000.00

1. 15% on market value of the objects, services or rights forming an individual gain ranging from HRK 30,000.00 to HRK 500,000.00
2. 20% on market value of the objects, services or rights forming an individual gain exceeding HRK 500,000.00

1. Sum of the daily accounts of all tables
2. Sum of the daily accounts of all slot machines
3. Percentage of the receipts kept by the operator from all players in games played by players one against the other
4. Percentage of the receipts retained by the organiser from all the receipts from participants in a tournament

1. Annual fee for operating casino games
2. Annual fee for operating casino games through interactive channels of on-line games

1. 15% on the sum of the daily accounts of all tables
2. 15% on the sum of the daily accounts of all slot machines
3. 15% on the percentage of the receipts kept by the operator from all players in games played by players one against the other
4. 25% on the percentage of the receipts retained by the organiser from all the receipts from participants in a tournament

1. Amount of annual fees for operating casino games - 500.000,00 HRK per casino
2. Amount of annual fees for operating casino games through interactive channels of on-line games 3.000.000,00 HRK

1. Winnings ranging from HRK 30,000.00 to HRK 500,000.00
2. Winnings exceeding HRK 500.000,00

1. 15% on winnings ranging from HRK 30,000.00 to HRK 500,000.00
2. 20% on winnings exceeding HRK 500.000,00

1. Amount of annual fees for operating for operating slot machine games - 10.000,00 HRK per slot machine
2. Amounts of annual fee for operating slot machine games in a slot machine club on an electronic roulette of up to 6 playing places – 40.000,00 HRK
3. Amount of annual fees for operating slot machine games in a slot machine club on an electronic roulette exceeding 6 playing places- 50.000,00 HRK