On 7 April 2021, the Croatian Parliament approved all measures proposed by the Government as the second package of measures for the COVID-19 outbreak. Some of the measures are given below:
Corporate tax
According to the second package, the submission deadline of the corporate income tax return is extended until 30 June 2021 based on the amendments made to the Ordinance on the Implementation of the General Tax Act, which was entered into force on 13 March 2021. The new due date covers all corporate income tax reports and forms that must be submitted jointly with the corporate income tax return. All liabilities and payments arising from the corporate income tax return is also extended up to 30 June 2021.
Individual tax
On the basis of reasonable claims for due tax liabilities, a deferral of payment without interest will be granted for a period of three months, counting from the statutory date of maturity of each individual tax liability.