15
American Chamber of Commerce in Croatia
Menu

Continuity in the Practice of the Tax Administration with Regard to the Interpretation of Income Taxes in the Beverage Sector

Continuity in the Practice of the Tax Administration with Regard to the Interpretation of Income Taxes in the Beverage Sector

AmCham raises concerns about the sudden change in interpretation by the Tax Administration regarding the taxation of deposits for returnable packaging in the beverage sector. Without legislative amendments, previously recognized security deposits are now treated as revenue, significantly increasing the tax burden. The new practice is inconsistent with accounting standards and the principles of the circular economy. AmCham calls for an urgent review of these decisions to protect legal certainty, business predictability, and the investment climate.