A NON-PROFIT
1. Establishment and registration of associations
An association can be founded by at least three founders. The founder of the association can be any able-bodied natural person if her legal capacity is not deprived in the part of concluding legal transactions. The founder can also be a legal entity. Among the founders may be a minor over 14 years of age, as well as an adult deprived of legal capacity in part concluding legal transactions, with the previously certified consent of the legal representative or guardian. The founders of the association can be both foreigners and foreign legal entities.
To register an association it is necessary to fill in:
application for entry in the Register of Associations of the Republic of Croatia
minutes of the work and decisions of the founding assembly (two copies),
decision of the assembly on initiating the procedure for entry in the register of associations, if such a decision was not made at the founding assembly,
statute (two copies),
list of founders,
personal names of persons authorized to represent and personal name or name of liquidator,
excerpt from the court or other register for the legal entity of the founder of the association,
a copy of the identity card or passport for the founders, liquidators and persons authorized to represent,
consent or approval of the competent body to perform a certain activity, when it is prescribed by a special law as a condition for registration of the association,
certified consent of the legal representative or guardian, when the founder of the association is a minor over 14 years of age and an adult a person deprived of legal capacity in the part of concluding legal transactions,
certified statement of a natural person, if the name or part of the name of that person or the consent of his / her heirs is entered in the name of the association
certified consent of the international organization, if the name or sign of the association is entered in the name of the association
administrative fee in the amount of HRK 35.00 of state stamps according to Tar. no. 2. Regulations on the Tariff of Administrative Fees (Official Gazette 08/17).
Where are completed and signed papers sent? The papers are sent by post or in person to the General Administration Department according to the place of registration..
2. Liabilities after establishment
2.1. Making a seal
Amendments to the Law on Associations (OG 70/17) repealed the provision that obliged the association to regulate the appearance of its seal by statute. However, if the association wants to have a seal, the content of the seal must be prescribed by its statute, and after that, with the decision on registration, the code the printer should order a stamp, which must correspond to the description in the statute (diameter, shape, position and content of the text).
2.2. Report to the Central Bureau of Statistics
Upon entry in the Register of Business Entities, the Central Bureau of Statistics issues business entities and parts of business entities Notice on classification of business entities according to the NKD 2007.
Note:
Starting from April 21, 2018. There is no fee for entry in the Register of Business Entities
To register a business entity, you must submit:
completed form RPS-1, signed by the person who filled in the application and the manager / authorized person of the business entity. For easier selection of the main activity in point 11. MAIN ACTIVITY (RPS-1) you can use NKD Search Engine
a copy of the decision of the competent body on the establishment and a certificate of OIB for inspection.
You can submit the above documentation in person or by mail to the address of the Central Bureau of Statistics, Branimirova 19, 10000 Zagreb or to e-mail address registar@dzs.hr.
You can also get all the information by calling (01) 4893-501, 4893-543 and 4893-529.
Foreign associations are not entered in the Register of Business Entities, which is kept by the Central Bureau of Statistics and is not assigned the NKD.
2.3. Entry in the Register of beneficial owners
within 30 days of establishment, the association should FINI submit a completed Form of beneficial owners. Although the association has no owners but only persons authorized to represent, the person authorized to represent the association is obliged fill in and send the so-called RSV-3 form.
Authorized person for representation (or authorized person) fills in and submits to FINI Form RSV-3 in two possible ways:
1. using the Financial Agency web application with the use of a business certificate
Business certificates have pr. accountants, so you can arrange a service by an accountant to perform on your behalf entry in the Register of beneficial owners.
2. in the branches of the Financial Agency.
If the authorized person performs the registration at the counter in the Fina branch, a copy of the official personal file must be attached to the completed form. (resident ID or non-resident passport). The form must be signed by the person who comes to the FINE counter to submit the form. This means that if the authorized person is not able to come to the FINA premises in person, he / she can authorize another person to register instead. In that case the authorized person signs the form instead of the person authorized to represent and carries his / her identity card with him / her.
2.4. Opening a business account in a bank
According to the regulations governing payment operations in the country, all legal entities are obliged to make their payments and collection through a giro account, opened with an organization authorized to perform payment operations in the country. Non-profit organizations registered as legal entities have the obligation to operate through a giro account. According to the current regulations, the authorized organizations for performing payment operations are commercial banks, which means that the non-profit organization has an obligation open a giro account in a commercial bank.
A legal entity may have one or more accounts through which it makes payments and billing. A non-profit organization can in a commercial bank open the following accounts:
regular business account - a business entity may have one or more regular business accounts, but with one bank can open only one account for regular operations and one account for the organizational part of the legal entity. If a business entity has more than one regular business account, then he must determine which of them will be the account for the execution and recording of the unfulfilled payment obligations
account of the organizational part of the legal entity - is part of the account for regular operations, and is opened with the authorized organization at which the business entity has a regular business account
special purpose account - is an integral part of the regular business account, and the bank opens it provided that the business entity in that the bank has an account for regular operations, whereby a business entity in one bank may have several accounts for special purposes.
Documentation required to open a regular business account:
account opening request
payment agreement
decision on entry in the register of the competent body of judicial or administrative authority (eg Register of Institutions at the Commercial Court, Register of Associations at the Administrative Body Conducting General Administrative Affairs, etc.)
Classification notice issued by the Central Bureau of Statistics
Report the signatures of the persons authorized to dispose of the funds on the account
a written statement as to whether the account being opened is also an account for the execution of unexecuted payment bases.
The funds on the giro account are disposed of by those persons who have been authorized by the competent bodies of the non-profit organization to dispose of the funds on the giro account (their signatures are recorded on the so-called signature card).
Which package to choose? mBanking or netBanking?
mpanking package includes payment of orders via mobile phone, while with netBanking you do the same via your computer. netBanking is more expensive because it provides more features than mBanking. The biggest advantage of netBanking over mBanking is that through netBanking you can buy and sell foreign currency yourself, while with mBanking you do not have that option. You may need to buy or sell foreign currency if receive payments from abroad or make payments abroad.2.5. Entry in the Register of Non-Profit Organizations
After entry in the Register of Associations, the notification of classification received from the Central Bureau of Statistics of Associations is is required to submit an application for entry in the Register of Non-Profit Organizations maintained by the Ministry of Finance.
To enter in the register, fill in the RNO Form.
Completed and signed Form RNO should be submitted exclusively by mail or in person no later than 60 days from the entry in the registry .
The completed and certified form is delivered by mail to the address:
Ministry of Finance
State Accounting and Non-Profit Accounting Service
Katanciceva 5
10 000 Zagreb.
The Ministry of Finance does not issue a certificate or a decision on entry in the Register of Non-Profit Organizations, but makes the registration certificate listed (printed) page of the Register with data on non-profit organization obtained after searching the Register.
2.6. Domain registration for a website (optional)
I can register a free .hr domain :
legal entities (companies, associations, political parties and other organizations with legal personality) registered in the Republic of Croatia;
natural persons who perform registered independent activity in the Republic of Croatia (craftsmen, artists, doctors, etc.) ...
Each user is entitled to only one free domain.
A corporate domain name must contain one of the following options:
registered name or
registered abbreviated name or
an abbreviation of the first letters or syllables of a multipart registered name.
After registering a domain, you need to find it hosting where your website will be located.
3. Accounting
Bookkeeping records
Bookkeeping of non-profit organizations is kept according to the principle of double-entry bookkeeping, and according to the schedule of accounts from the Accounting Plan for non-profit organizations. Non-profit organizations are obliged to provide data in their bookkeeping individually by types of income and expenses and on the state of assets, liabilities and own sources.
Mandatory are as follows business books:
journal - a book in which business changes are made in order of time
general ledger - systematic accounting records of business changes arising on assets, liabilities, own resources and revenues and expenditures
auxiliary books - analytical accounting records of business events that are stated in the general ledger synthetic and other ancillary records on the status and changes in assets and liabilities for the purposes of business supervision and monitoring.
Help books su:
1. book of long-term non-financial assets - by type, quantity and value (purchase and written off)
2. book of short-term non-financial assets (stocks of materials, products and goods) - by type, quantity and value
3. book of financial assets and liabilities , namely: receivables and liabilities (by entities, accounts, individual amounts, maturities, default interest, etc.), received and issued securities and other financial instruments (by types, entities, individual values, maturities, balances), receivables and liabilities based on received loans and credits and granted loans (by types, entities, individual values, maturities, balances and accrued interest)
4. book (diary) of the treasury (kuna, foreign currency, porto and others) and
5. records of travel orders and use of official vehicles.
In addition to the auxiliary books referred to in paragraph 2 of this Article, the non-profit organization shall keep special auxiliary records:
1. records of guarantees given and received
2. Invoice Book
3. the book of outgoing invoices and
4. other auxiliary records according to special regulations and their needs.
Special auxiliary books and analytical records do not have to be kept if the non-profit organization provides the necessary data by directly analyzing the general ledger items.
The diary and general ledger are kept for at least 11 years, and auxiliary books for at least 7 years. Payrolls and analytical records on salaries paid to employees are permanently kept.
Simple accounting
Non-profit organizations whose property value in a row in the previous three years is less than 230,000.00 kuna at the level of the year and annual income in a row in the previous three less than HRK 230,000.00 at the level of the year and which passed the Decision on keeping simple bookkeeping and application of the monetary accounting principle, is not obliged to keep double-entry books. The decision is made within the deadline set for the submission of annual financial statements for the previous business year and it is valid as long as the non-profit organization meets the conditions, ie until revoked, and reports the change to the Ministry of Finance in the manner prescribed by Article 35 of the Law on Financial Operations and Accounting of Non-Profit Organizations.
Such a non-profit organization is required to keep the following books:
cash book
book of receipts and expenditures - in chronological order, receipts and expenditures are stated on the basis of received payments and payments made, including settlement payments, relating to the business year
book of incoming invoices - data on all received invoices of suppliers in the business year are presented in chronological order, regardless of the method of payment (e.g. giro account payments, cash payments, settlement payments, etc.)
book of outgoing invoices - data on all invoices issued to customers in the business year are presented in chronological order, regardless of the method of invoice collection (e.g. giro account payments, cash payments, settlement payments, etc.)
list of long-term non-financial assets - includes: non-produced long-term tangible and intangible assets (land, patents, licenses, etc.), manufactured fixed assets (buildings, plant and equipment, means of transport, books, works of art and other exhibits, perennial crops and basic livestock, investments in computer programs, etc.), precious metals and other stored values and small inventory.
An association that did not have any business events during the business year, nor does it have data on assets and liabilities in the business books, is obliged to submit a statement of inactivity to the Ministry of Finance within the deadline prescribed for the submission of annual financial reports. previous business year (on the Form: STATEMENT-NPF) which can be found on the website of the Ministry of Finance
Source: Law on Financial Operations and accounting for nonprofits