Croatia Tax On Slot Machine Games : porezna-uprava.gov.hr
Organization : Ministry of Finance, Tax Administration
Facility : Tax On Slot Machine Games
Country : Croatia
Website : https://porezna-uprava.gov.hr/en/tax-on-slot-machine-games/7370
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What is Tax On Slot Machine Games in Croatia?
In Croatia, the taxation on slot machine games depends entirely on whether you are an operator running the games or a player spinning the reels. The tax regime is managed by the Croatian Tax Administration under the Ministry of Finance.
Taxpayer of Slot Machine Tax
The taxpayer of slot machine tax shall be the legal or natural person who puts slot machines in use in gaming arcades, hospitality facilities, public facilities and other public spaces.
Subject of Taxation
Slot machines (other than billiards with a stamp of the Croatian Billiard Association). Subject of taxation shall be slot machines which are put in use in gaming arcades, hospitality facilities, public facilities and other public spaces.
Slot machines are categorized in two groups:
1. group A slot machines (video games, simulators and other electronic slot machines on which a player does not gain winnings)
2. group B slot machines (flipper, billiards, hockey, table football, darts and other mechanical slot machines).
3. Slot machines referred to in paragraph 2 of this Article are powered by inserting coins, chips or by charging a fee, whereby a player does not gain winnings in cash, items or rights.
4. Any slot machines found in use contrary to the provision of paragraph 3 of this Article shall be temporarily seized until the end of the misdemeanour proceedings. The costs of temporary seizure of slot machine shall be borne by owner or user of slot machine.
Regulations:
** Ordinance on gambling operations, Official Gazette 1/17
** Ordinance on technical compliance of slot machines, Official Gazette 1/17
Rate of Tax On Slot Machine Games
1. Slot machine tax shall be paid on monthly basis in the amount of 13,30 eura per slot machine.
2. Tax referred to in paragraph 1 of this Article shall not be levied on billiards type of slot machines if they bear a visible stamp of the Croatian Billiard Association.
3. Slot machine tax shall be paid according to the location where the slot machine is put in use.
4. Slot machine tax shall be the revenue of the unit of local and regional self-government according to the location where the slot machine is put in use.