The due date for filing of OPZ-STAT-1 is fast approaching
Tax News, February 2016
We would like to remind all VAT taxpayers that they have to file OPZ-STAT-1 form (statistical report on overdue unpaid receivables) until 20 February 2016.
The report should include all receivables incurred on the basis of invoices issued that were due by 31 December 2015 and remained unpaid by 31 January 2016. Time wise, the taxpayers should include all receivables that are not older than 6 years on the date the report is prepared. This means that in this particular report the taxpayers have to include all receivables that have become due between 1 January 2010 and 31 December 2015.
The Croatian Tax Authorities considers that contracts and other documents can be deemed as invoices for OPZ-STAT-1 reporting purposes, i.e. the scope is not limited merely to regular invoices.
Receivables that are under litigation, lodged in the bankruptcy or pre-bankruptcy proceedings also have to be reported.
For further information on deadlines, content and scope of OPZ-STAT-1 reporting contact our tax experts who will be happy to assist you with the preparation of the report.
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