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14.5. Interest and Penalties

Late Return Filing

Failure to file a tax return by the deadline can result in penalties from HRK 2,000 to HRK 200,000.

Late Tax Payment

Late tax payments, including advance payments and withholding payments, are subject to an interest penalty at the rate of 12% per year from the date they are due until paid. Additional penalties from HRK 2,000 to HRK 200,000 may also apply

Personal Fines

Persons responsible for any tax infractions may also be subject to fines ranging from HRK 2,000 to HRK 20,000.