What is it? The PO-SD form is a record of annual receipts on the basis of which the Tax Administration submits tax solution on the amount of income tax and surtax that the lump-sum tradesmen is obliged to pay during the year.

What is the due date? It is sent to the Tax Administration by January 15 for the previous year in paper form or electronically via the e-tax system.

What documents I use when filling it out: Receipts made and sent to clients in the previous year, bank statements and your Turnover Book.

The Tax Administration harmonizes the data on reported receipts with payments on the "žiro" account and performs checking whether the tradesman has achieved greater or less receipts than those provided for or determined by the previous tax decision (with regard to 5 level of determining the annual flat tax).

The tax administration performs a check between the data reported via the PO-SD form and receipts on the craftsman's giro account. For example, a tradesman has paid a loan to giro account to pay certain bills (or e.g. contributions). The tax administration may request an explanation for such types of payments to the bank account, so that along with the PO-SD form, you will also send attachments explaining payments to the account that do not belong to business receipts recommendation that an additional document be sent when sending the PO-SD (eg loan statement or copy self-employment support agreement of the Croatian Employment Service) where everything is listed and explained payments that are not business receipts.

The PO-SD form contains information on exactly how much money you made during the previous year. Since you paid income tax advances in the previous year , at the end of the year it is shown through the PO-SD whether you have moved to a higher tax class or fallen to a lower tax class. For example, if you have entered a higher tax bracket, it means that you will pay the difference between the pnpga you paid during the year through advances and tax liabilities calculated through the PO-SD form. If it turns out you fell into the lower tax class, ie it turned out that you paid more taxes during the year than was dropped at the end of the annual liability, then you will get that difference back from the Tax Administration.

When you submit the PO-SD form, you are required to pay the annual tax difference on that day.