Croatia Consumption Tax : porezna-uprava.gov.hr
Organization : Ministry of Finance, Tax Administration
Facility : Consumption Tax
Country : Croatia
Website : https://porezna-uprava.gov.hr/en/consumption-tax/7371
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What is Consumption Tax?
Consumption tax is paid on consumption of alcoholic beverages (wine brandy, spirit and strong drinks), natural wine, special wine, beer and non-alcoholic beverages in hospitality facilities.
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Taxpayer of Consumption Tax
(1) Consumption tax taxpayer shall be the legal and natural person providing hospitality services.
(2) Tax base of the consumption tax shall be the sales price of beverages sold in hospitality facilities, excluding the value added tax.
(3) The calculation period for consumption tax shall be from the first until the last day of the month.
(4) The taxpayer shall enter the assessed consumption tax liability for the calculation period referred to in paragraph 3 of this Article into the PP-MI-PO Form and submit it until the 20th day of the month for the previous month. The taxpayer shall pay the assessed liability by the last day of the month for the previous month.
(5) In the units of local self-government which have transferred the tax assessment activities onto the Ministry of Finance, Tax Administration, by virtue of own decision, the form referred to in paragraph 4 of this Article shall be submitted to the competent local office of the Tax Administration according to the headquarters or permanent or habitual residence of the taxpayer collectively for all of the business premises, by entering the data for every city/municipality individually on the form.
(6) In the units of local self-government which have not transferred the tax assessment activities onto the Ministry of Finance, Tax Administration, by virtue of own decision, the form referred to in paragraph 4 of this Article shall be submitted to the competent administrative body of the unit of local self-government individually for each business premises.
(7) The form referred to in paragraph 4 of this Article is in the annex and is an integral part of this Ac
Subject of Consumption Taxation
Sales price of beverages sold in hospitality facilities. Consumption tax is paid on consumption of alcoholic beverages (wine brandy, brandy and strong drinks), natural wine, special wine, beer and non-alcoholic beverages in hospitality facilities, excluding the value added tax.
Rate of Consumption Tax
(1) Consumption tax shall be paid at the rate of 3%.
(2) Consumption tax constitutes the revenue of the unit of local self-government according to the area where the sales of alcoholic drinks is carried out.