CMS Expert Guide to the law and regulation of Covid-19 tax relief

Country-by-country comparison

Value Added Tax

  • None
  • Postponed accounting of import VAT for imports until 31 December 2020. This applies to importers registered as Croatian VAT payers.  
  • Import of goods required to mitigate effects of COVID-19 epidemic in 2020 is exempt from customs duty and VAT (only for specific goods and organizations, in line with the EU Commission Decision 2020/491).

Corporate Income Tax

  • 2 months deferral of deadline for submission of Corporate tax return for 2 months (until 31 May 2020)
  • simpler procedure when asking for deferral of tax obligations, if the taxpayer is impacted by Coronavirus regulations (e.g. mandatory closure, quarantine etc.)
  • Government aid received by corporate income taxpayers to mitigate effects of coronavirus is not taxable.

Social Security Contributions or Payroll Tax

  • 24 months deferral of April, May and July social security contribution payments for self-employed persons,
  • partial refund of salaries for employees, who cannot work due to Coronavirus restrictions (e.g. substantial lack of business, mandatory closure, medical quarantine etc.
  • deferral of social security contributions payment in now also possible

Other relief measures

  • 2 months deferral of deadline for submission of annual financial statements (until 31 May 2020)
  • all tax inspections and reviews are temporarily halted
  • judicial and administrative deadlines stop running until 30 July 2020
  • 12 months loan repayment deferral for businesses subject to mandatory closure during quarantine period

Additional comments

  • Additional measures are planned to be introduced by 10 April 2020.