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Generic Tax Name Special tax on coffee
Tax name in the national language Posebni porez na kavu
Tax name in English Special tax on coffee
Member State HR-Croatia
Tax in force since 2011/04/01
If abolished, date on which the tax ceases to apply 2013/06/30
Business version date 2014/01/01
Version date 2014/01/03
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Special tax on coffee Act – Zakon o posebnom porezu na kavu – „Narodne novine“ (Official Gazette of the Republic of Croatia No.31/11)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Territory of the Republic of Croatia

 
Taxpayers
  1. Legal entity and natural person who produces or who has produced coffee for his own account, imports, brings in or receives coffee in the territory of the Republic of Croatia.
  2. Person who illegally produces, processes, roasts, imports, brings in, acquires, transports, holds, sells, purchases or exports coffee or illegally releases coffee for consumption, participates in illegal production, import, entry or export of coffee or stores illegally produced, imported or brought in coffee.
 
Tax object and basis of assessment

Coffee that is imported, brought in or produced in the territory of the Republic of Croatia. Coffee is deemed to be:

  1. non-roasted coffee under tariff codes KN 0901 11 and KN 0901 12
  2. roasted coffee under tariff codes KN 0901 21 and KN 0901 22
  3. coffee husks and skins under tariff code KN 0901 90 10
  4. coffee extracts, coffee essences and concentrates under tariff code KN 2101 11
  5. coffee substitutes that contain coffee under tariff code KN 0901 90 90
  6. mixtures of coffee extracts, coffee essences and concentrates with roasted chicory and other roasted coffee substitutes, or extracts, essences and concentrates of these products under tariff codes KN 2101 11 and KN 2101 30
  7. preparations based on coffee extracts, coffee essences and concentrates or based on coffee under tariff code KN 2101 12 and preparations that contain coffee, coffee extracts, essences and concentrates under tariff code KN 1806 90 70
  8. drinks and non-alcoholic beverages that contain coffee, coffee extracts, coffee essences and concentrates under tariff code KN 2202.

Tax base:

One kilogram net weight of coffee.

 
Deductions, Allowances, Credits, Exemptions
 
Rate(s) Structure

 

Kind of coffee or coffee product

  Amount of tax in HRK per kg net weight

Non-roasted coffee

5.00

Roasted coffee

6.00

Coffee husks and skins

15.00

Coffee extracts, essences and concentrates

20.00

Coffee contained in the final product

60.00

 
Tax due date

Taxpayers (see above – taxpayers - item 1) shall pay special tax:

  • within time limits prescribed by the customs regulations - at the release of coffee for free circulation (import)
  • within 30 days from the date of the tax liability – at the time of shipment from the warehouse coffee producers (production)
  • at the time of consumption of coffee for their own use in the warehouse of the producer
  • at the time of establishing the lack or loss of coffee in storage of producer unless the loss or lack for which the producer proves that it can be attributed to unforeseen events or force majeure, or the loss or deficit is inextricably linked to the characteristics of the product created during production and storage.

 

Taxpayers (see above – taxpayers – item 2) are obliged to pay special tax within the time specified in decision of customs office – at the time of determing the irregularities.

 
Tax collector

Customs administration of the Republic of Croatia

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ag

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 116.04 HRK 0.04
2011 126.38 HRK 0.04
2010 149.68 HRK 0.05
2009 156.91 HRK 0.05
2008 166.98 HRK 0.05
2007 161.94 HRK 0.05
2006 156.67 HRK 0.05
2005 145.33 HRK 0.05
2004 135.44 HRK 0.05
2003 125.35 HRK 0.05
2002 124.06 HRK 0.06

Comments