REPUBLIC OF CROATIA
MINISTRY OF FINANCE
TAX ADMINISTRATION
REGIONAL OFFICE DALMATIA
CLASS: 410-01/15-01/
REFNO:513-07-29-11-2015-01
Zadar, 8th of April 2015.
PIN
NAME AND SURNAME
ADDRESS
REQUEST FOR SUBMISSION OF INFORMATION
In accordance with the Value Added Tax Act (Official Gazette No. 73/13, 99/13, 148/13, 153/13,
143/14) non-resident who is not established and is without a permanent or habitual residence in the
Republic of Croatia, but carries out business activity of renting of real estate (apartments, etc.) shall, in
general, request VAT identification number and register in the VAT taxpayers register, for which the
taxpayer needs to fill in the P-PDV Form, available at the link:
uprava.hr/H R obrascilDocuments/POREZ20NA 20DODAN U20VRIJ EDNOST /P-PDV .pdf
Furthermore, non-resident who is not established and is without a permanent or habitual residence in
the Republic of Croatia, but carrfes out business activity of renting of reai estate (apartments, etc.), in
general, cannot apply for the annual flat tax on property income from business activity of renting of
flats, rooms and beds to travelers and tourists and organizing of camps.
In accordance to all above stated, in the initiated process of establishing the facts essential to the
process of taxation pursuant to the provisions of Article 67, 68 and 69 of the General Tax Act (Official
Gazette 147/08, 18/11, 78/12, 136/12, 73/13, 26/15), in order to determine the status of the land lord -
non-resident, please fill in the enclosed form of the statement, and submit necessary documents
(attached to the Request for information) within eight (8) days of receipt of this request.
The filled in form of the statement and documentation should be submitted to the following address:
Tax Administration Regional Office Zagreb, Department of determining taxes and contributions,
Foreign Division, Dubrovnik Avenue 32,10020 Zagreb, Croatia.
Pursuant to Article 6, Paragraph 5 of the General Tax Act, you are required to submit the requested
documents in the Croatian language.
If you do not respond to this request of Tax authority and you do not provide the information in written
form, as weil as the asked documentation within the requested period, you will be treated as
committing an offense under the provisions of Article 207, Paragraph 11, in relation to Article 69,
Paragraph 7 of the General Tax Act for which the fine penalty in the amount of 2,000.00 to 200,000.00
for the legal entity, or 1.000,00 to 100,000.00 for a natural person craftsman or a natural person who
conducts another independent business is prescribed.
COMPETENT OFFICER
Attachment: as mentioned in the text
Sandra Cadez
DECLARATION ON THE STATUS OF THE NON-RESIDENT LANDLORDS
NAME: ______
(title/ name and surname, PIN)
Address: ______
Tax identification number in the State of residence ______
(Certificate of Residence issued by the competent tax authority of the State in which the taxpayer has
the place of establishment or place of residence)
Business activity in the State of residence:
(Proof of the registered activity, certificate of the foreign competent tax authority for carrying out
business activities)
Way of rental activity carried out in the Republic of Croatia (circle one or more answers):
a)directly,
b)via an authorized agency or intermediary established: a1) in the Republic of Croatia, a2) in a
Member State of the European Union, other than the Republic of Croatia, d) outside the European
Union
Subject to Corporate Tax in the country of residence: YES NO
-----
(circle)
Subject to Personal Income Tax in the country of residence:
Subject to Value Added Tax in the country of residence:
YES NO
YES NO
(circle)
(circle)
Tax status is valid from: ______
(Date of registration)
Contact details:
(Mandatory: E-mail address)
Tax representative or attorney in the Republic of Croatia:
(PIN, name, address, establishment, documents on the appointment of a tax representative or attorney)