Regulations on activities of associations and other organizations
REGULATION ON THE CONTENT AND ON THE MEANS OF CONDUCTING THE REGISTER OF ASSOCIATIONS OF THE REPUBLIC OF CROATIA AND THE REGISTER OF FOREIGN ASSOCIATIONS IN THE REPUBLIC OF CROATIA (The Official Gazette, 4/2015)
The Regulation determines the form and contents of the register of associations and the register of foreign associations, requests for an entry into the mentioned registers, request for an entry of changes in these registers, contents of an extract from these registers, classification of associations, means of submitting an entry request for the mentioned registers, as well as means of entering and managing both registers, compilations of documents, termination of existence of associations with a legal entity status and end of functioning of foreign associations in the Republic of Croatia.
DIRECTIVE ON THE CRITERIA, STANDARDS AND PROCEDURES OF FINANCING AND CONTRACTING PROGRAMS AND PROJECTS OF INTEREST TO THE PUBLIC GOOD IMPLEMENTED BY ASSOCIATIONS (The Official Gazette, 26/2015)
The Directive determines the criteria, standards and procedures which are applied by the competent state administration bodies, the Government offices and bodies, as well as other public institutions when financing and contracting programs/projects of interest to public good implemented by associations, and by managing public resources. The criteria, standards and procedures of this Directive are also applied in a certain manner by the local and regional self-government units, business organizations owned by the Republic of Croatia or one or more local and regional self-government units, and other legal entities founded by the Republic of Croatia or one or more local and regional self-government units, when using public sources in order to finance programs and projects of associations, and donating or sponsoring associations, if such issues have not been regulated differently by specific acts.
LAW ON FINANCIAL BUSINESS AND ACCOUNTING OF NON-PROFIT ORGANIZATIONS (The Official Gazette, 121/2014)
This Law regulates the framework of financial business and elements of accounting system of non-profit organizations, specifically the standards of financial business system, drafting and executing financial plans, reporting on budgetary consumption, accounting principles and activities, books of business and accounting documents, list of assets and obligations, standards of declaring of assets, obligations and proper sources as well as acknowledging profit, expenditure, incomes and costs, financial reporting, revision of annual financial reports, public announcement of annual financial reports, monitoring of financial business and accounting and other areas referring to financial business and accounting of non-profit organizations.
REGULATION ON REPORTING IN NON-PROFIT ACCOUNTANCY AND REGISTER OF NON-PROFIT ORGANIZATIONS (The Official Gazette, 031/2015)
This Regulation determines the form and contents of financial reports and a statement of inactivity, periods during which financial reports are made, as well as the obligation and deadlines for their submission. It also regulates the minimum contents and deadlines for submitting a report on the budgetary expenditure, and the manner of managing, entering, deleting and changing data in the Register of non-profit organizations.
LAW ON GAMES OF CHANCE (The Official Gazette, 87/09, 35/13)
The Law consists of the provisions regulating the distribution of profits from games of chance, the users of which are CSOs through public tender procedures. The activity areas of CSOs acknowledged by the Law are the following: sports development, fight against drugs and other forms of addiction, social and humanitarian activities, problems related to and fulfillment of needs of disabled persons, technical culture, culture, extracurricular education of children and youth, and civil society development.
DIRECTIVE ON CRITERIA FOR USER IDENTIFICATION AND DISTRIBUTION MANNER OF SHARE OF PROFITS FROM GAMES OF CHANCE (The Official Gazette, 17/15)
This Directive elaborates more precisely on the manner of distribution of profit share from games of chance. The Directive is enacted for each year.
LAW ON VALUE ADDED TAX (The Official Gazette, 73/13, 148/13,143/14; 99/13, 153/13)
The value-added tax (VAT) is regulated by the Law on VAT and the Regulations on VAT. The Regulation on VAT (The Official Gazette, 79/13) was enacted on the basis of the article 140 (1) of the Law on Added Value Tax (The Official Gazette, 73/13). The article 198 of the Regulation on VAT defines the procedures referring to the exemption from VAT payment for the projects of EU pre-accession funds.
Regulation on value added tax (The Official Gazette 79/13, 85/13-correction, 160/13, 35/14, 157/14)
LAW ON PROFIT TAX (The Official Gazette, 177/04, 90/05, 57/06, 146/08, 80/10, 22/12, 148/13, 143/14)
The profit tax is determined and paid according to the provisions of this Law and regulations enacted on the basis of the Law.
When it comes to determining a profit tax payer, the article 2 (6) of the Law dictates that state institutions, regional self-government units, local self-government units, civil institutes, religious communities, political parties, trade unions, chambers, associations, artistic associations, voluntary fire-department associations, technical culture associations, tourist boards, sports clubs, sports associations and alliances, as well as trusts and foundations are not profit-tax payers.
Regulation on Profit Tax (The Official Gazette, 95/05, 133/07, 156/08, 146/09, 123/10, 137/11, 61/12, 146/12, 160/13, 12/14, 157/14)
LAW ON INCOME TAX (The Official Gazette, 177/04, 73/08, 80/10, 114/11, 22/12, 144/12, 120/13,125/13, 148/13, 83/14, 143/14)
The income tax is determined and paid according to the provisions of this Law. An income tax payer is a natural person making a profit. When it comes to the expenses which can reduce the tax basis of an income tax payer, the Law on Income Tax dictates that tax payers can increase their personal deduction with home donations in kind and money allocated on a drawing-account, for cultural, educational, scientific, health, humanitarian, sports and religious purposes, and given to associations and other persons who perform activities according to specific regulations. This amounts to 2% of the income for which the last year’s tax registration was done and annual income tax was determined.
Regulation on Income Tax (The Official Gazette, 95/05, 96/06, 68/07, 146/08, 2/09, 9/09, 146/09, 123/10, 137/11, 61/12, 79/13, 160/13, 157/14)
LAW ON IMPLEMENTATION OF EU CUSTOMS REGULATIONS (The Official Gazette, 54/13)
This Law determines the implementation of EU customs regulations which delegate the regulation of specific issues in the field of customs regulations to the member countries within their legislation, and in cases when such regulation is not under the jurisdiction of the European Union.
LAW ON JUDICIAL TAXES (The Official Gazette, 74/95, 57/96, 137/02, 26/03)
The judicial taxes are paid at court proceedings in line with the provisions of this Law and in the amount determined by the Tariff of judicial taxes which is its constituent. This Law dictates that humanitarian organizations and organizations dealing with the rights protection of disabled persons and families of the killed, the missing and the prisoners are exempt from taxation when performing humanitarian activities. It also determines that this exemption refers to those humanitarian organizations which will be designated as such by the minister of labour or by the minister of social services.
LAW ON ADMINISTRATIVE TAXES (The Official Gazette, 08/96)
This Law and the Tariff of administrative taxes (which is its constituent) regulate the payment of administrative taxes for files and operations at the state administration bodies, diplomatic, consular and other representative bodies of the Republic of Croatia abroad, administrative and self-governing bodies of a county, a city or a municipality and legal entities with a public authority. In terms of this Law, the institutions of pre-school education, education, science, culture, protection of cultural and natural heritage, health care, social welfare, as well as humanitarian organizations, organizations of disabled persons and similar organizations are exempt from payment when practicing their activities.
Amendments and addendums / by-laws:
The Official Gazette, 95/1997, 131/1997, 68/1998, 163/2003, 17/2004, 150/2005, 60/2008, 20/2010
Decision on the criteria, standards and procedure of allotment of premises in the ownership of the Republic of Croatia to CSOs for the implementation of programs and projects of interest to the public good
This Decision dictates the criteria, standards and procedure for the allotment of real estate owned by the Republic of Croatia for the use of CSOs in the implementation of programs and projects of interest to the public good. In line with this Decision, the CSOs are primarily associations, trusts, foundations, artistic organizations and institutions which have not been founded as public nor for profit-making.
The Regulation determines the form and contents of the register of associations and the register of foreign associations, requests for an entry into the mentioned registers, request for an entry of changes in these registers, contents of an extract from these registers, classification of associations, means of submitting an entry request for the mentioned registers, as well as means of entering and managing both registers, compilations of documents, termination of existence of associations with a legal entity status and end of functioning of foreign associations in the Republic of Croatia.
DIRECTIVE ON THE CRITERIA, STANDARDS AND PROCEDURES OF FINANCING AND CONTRACTING PROGRAMS AND PROJECTS OF INTEREST TO THE PUBLIC GOOD IMPLEMENTED BY ASSOCIATIONS (The Official Gazette, 26/2015)
The Directive determines the criteria, standards and procedures which are applied by the competent state administration bodies, the Government offices and bodies, as well as other public institutions when financing and contracting programs/projects of interest to public good implemented by associations, and by managing public resources. The criteria, standards and procedures of this Directive are also applied in a certain manner by the local and regional self-government units, business organizations owned by the Republic of Croatia or one or more local and regional self-government units, and other legal entities founded by the Republic of Croatia or one or more local and regional self-government units, when using public sources in order to finance programs and projects of associations, and donating or sponsoring associations, if such issues have not been regulated differently by specific acts.
LAW ON FINANCIAL BUSINESS AND ACCOUNTING OF NON-PROFIT ORGANIZATIONS (The Official Gazette, 121/2014)
This Law regulates the framework of financial business and elements of accounting system of non-profit organizations, specifically the standards of financial business system, drafting and executing financial plans, reporting on budgetary consumption, accounting principles and activities, books of business and accounting documents, list of assets and obligations, standards of declaring of assets, obligations and proper sources as well as acknowledging profit, expenditure, incomes and costs, financial reporting, revision of annual financial reports, public announcement of annual financial reports, monitoring of financial business and accounting and other areas referring to financial business and accounting of non-profit organizations.
REGULATION ON REPORTING IN NON-PROFIT ACCOUNTANCY AND REGISTER OF NON-PROFIT ORGANIZATIONS (The Official Gazette, 031/2015)
This Regulation determines the form and contents of financial reports and a statement of inactivity, periods during which financial reports are made, as well as the obligation and deadlines for their submission. It also regulates the minimum contents and deadlines for submitting a report on the budgetary expenditure, and the manner of managing, entering, deleting and changing data in the Register of non-profit organizations.
LAW ON GAMES OF CHANCE (The Official Gazette, 87/09, 35/13)
The Law consists of the provisions regulating the distribution of profits from games of chance, the users of which are CSOs through public tender procedures. The activity areas of CSOs acknowledged by the Law are the following: sports development, fight against drugs and other forms of addiction, social and humanitarian activities, problems related to and fulfillment of needs of disabled persons, technical culture, culture, extracurricular education of children and youth, and civil society development.
DIRECTIVE ON CRITERIA FOR USER IDENTIFICATION AND DISTRIBUTION MANNER OF SHARE OF PROFITS FROM GAMES OF CHANCE (The Official Gazette, 17/15)
This Directive elaborates more precisely on the manner of distribution of profit share from games of chance. The Directive is enacted for each year.
LAW ON VALUE ADDED TAX (The Official Gazette, 73/13, 148/13,143/14; 99/13, 153/13)
The value-added tax (VAT) is regulated by the Law on VAT and the Regulations on VAT. The Regulation on VAT (The Official Gazette, 79/13) was enacted on the basis of the article 140 (1) of the Law on Added Value Tax (The Official Gazette, 73/13). The article 198 of the Regulation on VAT defines the procedures referring to the exemption from VAT payment for the projects of EU pre-accession funds.
Regulation on value added tax (The Official Gazette 79/13, 85/13-correction, 160/13, 35/14, 157/14)
LAW ON PROFIT TAX (The Official Gazette, 177/04, 90/05, 57/06, 146/08, 80/10, 22/12, 148/13, 143/14)
The profit tax is determined and paid according to the provisions of this Law and regulations enacted on the basis of the Law.
When it comes to determining a profit tax payer, the article 2 (6) of the Law dictates that state institutions, regional self-government units, local self-government units, civil institutes, religious communities, political parties, trade unions, chambers, associations, artistic associations, voluntary fire-department associations, technical culture associations, tourist boards, sports clubs, sports associations and alliances, as well as trusts and foundations are not profit-tax payers.
Regulation on Profit Tax (The Official Gazette, 95/05, 133/07, 156/08, 146/09, 123/10, 137/11, 61/12, 146/12, 160/13, 12/14, 157/14)
LAW ON INCOME TAX (The Official Gazette, 177/04, 73/08, 80/10, 114/11, 22/12, 144/12, 120/13,125/13, 148/13, 83/14, 143/14)
The income tax is determined and paid according to the provisions of this Law. An income tax payer is a natural person making a profit. When it comes to the expenses which can reduce the tax basis of an income tax payer, the Law on Income Tax dictates that tax payers can increase their personal deduction with home donations in kind and money allocated on a drawing-account, for cultural, educational, scientific, health, humanitarian, sports and religious purposes, and given to associations and other persons who perform activities according to specific regulations. This amounts to 2% of the income for which the last year’s tax registration was done and annual income tax was determined.
Regulation on Income Tax (The Official Gazette, 95/05, 96/06, 68/07, 146/08, 2/09, 9/09, 146/09, 123/10, 137/11, 61/12, 79/13, 160/13, 157/14)
LAW ON IMPLEMENTATION OF EU CUSTOMS REGULATIONS (The Official Gazette, 54/13)
This Law determines the implementation of EU customs regulations which delegate the regulation of specific issues in the field of customs regulations to the member countries within their legislation, and in cases when such regulation is not under the jurisdiction of the European Union.
LAW ON JUDICIAL TAXES (The Official Gazette, 74/95, 57/96, 137/02, 26/03)
The judicial taxes are paid at court proceedings in line with the provisions of this Law and in the amount determined by the Tariff of judicial taxes which is its constituent. This Law dictates that humanitarian organizations and organizations dealing with the rights protection of disabled persons and families of the killed, the missing and the prisoners are exempt from taxation when performing humanitarian activities. It also determines that this exemption refers to those humanitarian organizations which will be designated as such by the minister of labour or by the minister of social services.
LAW ON ADMINISTRATIVE TAXES (The Official Gazette, 08/96)
This Law and the Tariff of administrative taxes (which is its constituent) regulate the payment of administrative taxes for files and operations at the state administration bodies, diplomatic, consular and other representative bodies of the Republic of Croatia abroad, administrative and self-governing bodies of a county, a city or a municipality and legal entities with a public authority. In terms of this Law, the institutions of pre-school education, education, science, culture, protection of cultural and natural heritage, health care, social welfare, as well as humanitarian organizations, organizations of disabled persons and similar organizations are exempt from payment when practicing their activities.
Amendments and addendums / by-laws:
The Official Gazette, 95/1997, 131/1997, 68/1998, 163/2003, 17/2004, 150/2005, 60/2008, 20/2010
Decision on the criteria, standards and procedure of allotment of premises in the ownership of the Republic of Croatia to CSOs for the implementation of programs and projects of interest to the public good
This Decision dictates the criteria, standards and procedure for the allotment of real estate owned by the Republic of Croatia for the use of CSOs in the implementation of programs and projects of interest to the public good. In line with this Decision, the CSOs are primarily associations, trusts, foundations, artistic organizations and institutions which have not been founded as public nor for profit-making.