Taxes in Europe Database v2
Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.
Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015.
The "Fee for organising occasional one-time games of chance" belongs entirely to the state budget.
Territory of the Republic of Croatia.
Organizers of occasional one-time games of chance.
Basis of assessment is the sum of total payments for the participation in an occasional one-time game of chance.
Within 7 days from the publication of the drawing.
Ministry of Finance, the Tax Administration.
A non-profit legal entity with the registered office in the territory of the Republic of Croatia, may organise an occasional tombola, once per year, to collect funds for financing its activities as prescribed by the organiser's general legal acts.