What is a tax stamp and why do you need them

50 kuna drzavni biljezi -Croatian tax stamp
Image by Njuškalo

UPDATED: 06/09/2021

A tax stamp (called “državni biljeg”) is a special paper mark, which the State uses to charge for administrative and court fees as a special kind of indirect tax. In Croatia, Ministarstvo financija (Ministry of Finance) prints and releases tax stamps and the Hrvatska Narodna Banka (Croatian National Bank) distributes them.

Tax stamps are printed on flat paper with an invisible validation. They look similar to postage stamps in appearance and size. At the center of every tax stamp is the Croatian coat of arms framed with a stylized rosetta. Below the coat of arms is the value of a tax stamp in kuna.

In this post, we cover:

The facts are these…

When do you need a tax stamp

Tax stamps are required for payment of government administrative fees. Administrative fees are usually charged for written, administrative actions when a document will be issued by:

  • State’s administration bodies
  • Bodies of local and regional units, and their administrative bodies
  • Legal entities with public authority
  • Diplomatic missions
  • Consular offices
  • Other government representative bodies abroad.

Up to 100 kuna may be charged in tax stamps. The administrative fee requiring tax stamps varies from document to document. [Read: How to prepare your foreign documents for use in Croatia]

Here are some examples of when you may need to buy and enclose tax stamps.

Tax stamps are needed when you want to get:

From September 1, 2021, paying state administrative fees via tax stamps is abolished for 177 state documents including:

  • Excerpts from registry books
  • Transcripts of student certificates
  • Excerpts from the land registers
  • Real estate acquisition procedures
Državni biljeg - Tax Stamps
Image by HRT

Where can you buy a tax stamp

You may purchase tax stamps from:

Tax stamp denominations

Tax stamps are printed in 4 amounts.

These amounts are:

  • 5 kuna tax stamp – printed in yellow
  • 10 kuna tax stamp – printed in gray
  • 20 kuna tax stamp – printed in red
  • 50 kuna tax stamp – printed in orange

Do you often use tax stamps? Where do you buy them?

View other documentation posts


Source:
Pravilnik o izdavanju, raspačavanju, povlačenju iz upotrebe i zamjeni državnih biljega 
U Hrvatskoj su konačno ukinuti biljezi by N1

Please note: All information provided by Expat in Croatia is only for the purposes of guidance. It does not constitute legal or financial advice in any form. For legal advice, you must consult with a licensed Croatian lawyer. For financial advice, you must consult with a licensed Croatian tax advisor or accountant. We can recommend one if you contact us.

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