At the end of June 2015 Ministry of Finance introduced a Bylaw on the criteria for determining large taxpayers, for which Tax Administration Office for large taxpayers is in charge. Large taxpayers are considered:
- Taxpayers with the revenue exceeding HRK 150 million,
- Taxpayers in insurance, leasing and telecommunications industry with a revenue exceeding HRK 15 million, as well as banks irrespective of the amount of revenue,
- Large-scale projects connecting large number of taxpayers (with the expected level of income higher than 150 million).
