As of 1 January 2025, the Tax Administration will no longer accept forms in paper format. All forms must be submitted exclusively through the ePorezna system.
This means that forms can no longer be submitted at the protocol counter or via e-mail, but only through digital submission.
Access to ePorezna is possible in the following ways:
m-Token issued by your bank (mobile application)
free m-Token application (issued by FINA)
new electronic Personal ID card (e-Osobna)
Certilia personal certificate
If you do not have any of the above options, it is recommended to authorize FINA or an accounting office to submit the forms on your behalf.
Note for non-resident taxpayers:
The instruction on digital submission of forms applies equally to non-resident taxpayers. A taxpayer is considered non-resident until a change of residency status is requested, regardless of any residence in Croatia. Non-residents conducting business activity in Croatia may access ePorezna through a bank token or obtain an m-Token from FINA and submit form TZ2.
Important notes regarding the form:
The capacity entered in the form applies to the year 2026.
In line 17, you must enter the total amount of receipts from the previous year (2025).
The form cannot be submitted before 1 January 2026. It will only become available in the ePorezna system on that date and will then be ready for completion.
Please do not re-submit the form for 2025 before that date, as it will be rejected.
If you encounter an error when entering the deduction for the 4th development group, it is important that when calculating 20% of the total amount, the reduced amount is rounded down to the lower decimal. Even a single hundredth of a cent above the 20% limit will be considered by the system as exceeding the allowable amount.
To stay informed about all updates and notifications in a timely manner, we invite you to join the Viber community of renters in the Municipality of Marina via the following link: https://invite.viber.com/?g2=AQAyVFB0TS9ya1RlCndEfnO7moYSvuLpWBZwda5Lzqpsj%2B%2FqvLw1vP9YfaDeovro
