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Generic Tax Name Special tax on coffee and non-alcoholic beverages
Tax name in the national language Posebni porez na kavu i bezalkoholna pića
Tax name in English Special tax on coffee and non-alcoholic beverages
Member State HR-Croatia
Tax in force since 2013/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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 and non-alcoholic beverages Act – Zakon o posebnom porezu na kavu i bezalkoholna pića – „Narodne novine“ (Official Gazette of the Republic of Croatia No.: 72/13)

 
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. authorized tax warehousekeeper

2. manufacturer and trader out of the system of special tax suspension arrangement

3. recipient

4. the person who, according to the provisions of this Act, is established to have been engaged in an unlawful practice with the subject of taxation in the Republic of Croatia

 
Tax object and basis of assessment

Subjects of taxation are coffee and non-alcoholic beverages placed on the market in the Republic of Croatia.

 

* The following products shall be considered to be coffee:

1. roasted coffee under tariff codes CN 0901 21 and CN 0901 22,

2. coffee extracts, essences and concentrates under tariff code CN 2101 11,

3. preparations based on extracts, essences or concentrates or based on coffee under tariff code CN 2101 12,

4. coffee substitutes containing coffee under tariff code CN 0901 90 90,

5. drinks and non-alcoholic beverages containing coffee and/or coffee extracts, essences and concentrates under tariff code CN 2202.

 

 

Tax base (*):

1. and 2. – one kilogram of net mass of coffee

3., 4. and 5. - one kilogram of net mass of coffee contained in the finished product

 

 

** For the purposes of this Act, non-alcoholic beverages are products specified in points 1 to 4 of this paragraph, except products which are, according to special regulations, considered to be food for special dietary needs or dietary supplements:

1. waters, including mineral and sparkling waters, with added sugar or other sweeteners or flavoured, and other non-alcoholic beverages under tariff code CN 2202, except fruit juices, fruit nectars, non-alcoholic beverages obtained from products under tariff code CN 0401 to 0404 and non-alcoholic beverages containing coffee and/or coffee extracts, essences and concentrates,

2. other beverages with alcohol content not higher than 1.2 % under tariff codes CN 2204, 2205, 2206 and 2208, except beverages containing the mixture of beer and non-alcoholic beverages, under tariff code CN 2206 if an actual alcoholic strenght by volume exceeds 0.5 % volume.

3. syrups and concentrates intended for the preparation of non-alcoholic beverages, regardless of their classification in the combined nomenclature, except concentrates under tariff code CN 2009 and fruit syrups,

4. powders and granules intended for the preparation of non-alcoholic beverages, regardless of their classification in the combined nomenclature.

 

Tax base (**):

1., 2. and 3. - one hectolitre of non-alcoholic beverage,

4. - 100 kilograms of net mass of powders and granules intended for the preparation of non-alcoholic beverages

 
Deductions, Allowances, Credits, Exemptions

EXEMPTIONS FROM PAYMENT OF SPECIAL TAX

The obligation of calculation and payment of special tax on the subjects of taxation shall not arise when a natural person imports, enters, receives or produces the subjects of taxation in amounts which are not considered appropriate for commercial use.

Authorized tax warehousekeeper shall not pay special tax on the subjects of taxation when those subjects are:

1. used as samples in analyses for trial productions or for scientific purposes,

2. used for quality control,

3. used for purpose of tax supervision,

4. destroyed under customs supervision,

5. identified as losses or shortages in the tax warehouse or losses and shortages incurred during movement of the subjects of taxation under suspension arrangements.

Manufacturers and traders shall not pay special tax on the subjects of taxation in cases: 1., 2., 3. and 4.

 

RELIEF FROM PAYMENT OF SPECIAL TAX

Special tax is not paid on subjects of taxation if they are intended for:

1. official purposes of the diplomatic and consular missions and special missions accredited in the Republic of Croatia, under the condition of reciprocity, except consular missions headed by honorary consular officials,

2. personal needs of the foreign staff of diplomatic and consular missions and special missions accredited in the Republic of Croatia,

3. purposes of international organizations, when this is specified in an international agreement obliging the Republic of Croatia,

4. personal needs of the foreign staff of international organizations, when this is specified in an international agreement obliging in the Republic of Croatia,

5. use in conformity with the international agreement concluded between the Republic of Croatia and another country or an international organization, if this agreement envisages relief from payment of value-added tax for the delivery of the subject of taxation,

6. official purposes of European Union institutions in the Republic of Croatia,

7. personal needs of the foreign staff of European Union institutions in the Republic of Croatia.

The relief from payment of special tax referred to in points 2, 4 and 7 hereof cannot be used by citizens of the Republic of Croatia or foreign citizens with permanent residence in the Republic of Croatia.

 

No special tax shall be payable on subjects of taxation:

1. sold on board of vessels or aircrafts during travel by sea or air into third countries or third territories or other Member States of European Union,

2. sold at separate outlets of customs warehouses and tax warehouses in airports and ports open for international traffic to passengers travelling outside the territory of the Republic of Croatia, upon presentation of a boarding pass.

 
Rate(s) Structure

Kind of coffee or coffee product

  Amount of tax in HRK per kg net mass

Roasted coffee

6.00

Coffee extracts, essences and concentrates

20.00

Roasted coffee contained in the finished product

6.00

Coffee extracts, essences and concentrates contained in the finished product

20.00

 

Kind of non-alcoholic beverages (see above - tax object - **)

  Amount of tax in HRK per hectolitre

1. and 2.

40.00

3.

240.00

Kind of non-alcoholic beverages (see above - tax object - **)

  Amount of tax in HRK per 100 kg net mass

4.

400.00

All rates provided in national currency KN.

 
Tax due date

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

- import - within time limits prescribed by the customs regulations; together with the calculation and payment of the customs debt, except of tax suspension arrangement,

- 1. and 2. - within 1 month from the month in which the tax liability occured,

- 3. and 4. - within 15 days from the date of enforceability of the decision

 
Tax collector

Customs administration of the Republic of Croatia

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ae + d214ag

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 234.38 HRK 0.07
2011 250.35 HRK 0.07
2010 271.11 HRK 0.08
2009 283.69 HRK 0.09
2008 304.05 HRK 0.09
2007 301.77 HRK 0.09
2006 295.66 HRK 0.10
2005 285.16 HRK 0.11
2004 269.86 HRK 0.11
2003 259.91 HRK 0.11
2002 230.65 HRK 0.11

Comments