The consumption tax rate amounts to: 1.5%
The consumption tax is payable on consumption of alcoholic beverages (cognac, brandy and spirts), natural wines, special wines, beer, and non-alcoholic drinks (natural juices, as well as all refreshing, effervescent, non-alcoholic drinks and mineral, flavoured and aerated water, except coffee and tea) in hospitality facilities.
The tax base of consumption is the selling price of beverages at which they are sold in bars and restaurants, without VAT and payable at the rate of 1.5%.
The consumption tax payer shall submit a monthly report on the calculated and paid in tax on the prescribed form PP-MI-PO by the 20th day of the month for the previous month. The form can be handed over at the clerk’s office of the City of Rijeka, at the address Titov trg 3, or by mail at the address: Grad Rijeka, Department of Finance, Korzo 16, 51000 Rijeka or in a simpler, faster and more efficient manner via on line form. The assessed obligation shall be paid in by the taxpayer until the last day of the month for the previous month.
The consumption tax payer must provide in its bookkeeping records all data necessary to assess and pay in the consumption tax.
The taxpayer shall submit to the City of Rijeka – Department of Finance, a proof of any modification that influences the assessment of the tax liability, within 15 days after the modification has occurred.
For tax assessment, collection, claims, renewal processes, statutes of limitations, enforcement procedures and any other procedural acts, the provisions of the General Tax Act (Official Gazette No. 115/16) shall apply.
The consumption tax has been determined by the Local Taxes Act (“Official Gazette” No 115/16) and the Decision on the taxes of the City of Rijeka (Official Gazette No 34/17 and the Official Gazette of the City of Rijeka No 03/17).
In the event of a failure to submit a declaration with information necessary to assess a tax, fines are predicted for a violation in an amount ranging from HRK 2,000.00 to 25,000.00, in accordance with Article 56 of the Local Taxes Act.