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Key Facts: Porezni savjetnik Exam

€930.00

Cost of the tax advisor professional examination, borne by the candidate

Jedinstvena kontaktna točka za usluge (psc.hr), Porezni savjetnici

3 or 5 years

Work experience on tax matters required, depending on the qualifying degree

Zakon o poreznom savjetništvu, Art. 9(1)

9

Examination subjects in the official programme

Program polaganja ispita za poreznog savjetnika, NN 2/17, Art. 2

položio / nije položio

Grading per subject across the written and oral parts; no percentage mark is published

Pravilnik o postupku i uvjetima polaganja ispita za poreznog savjetnika, NN 2/17, Art. 11(2)

€60,000

Croatian VAT registration threshold since 1 January 2025

Zakon o porezu na dodanu vrijednost, Art. 90(1), as amended by NN 152/24

6 years

Single limitation period for tax assessment, collection and refund since 1 January 2025

Opći porezni zakon, Art. 108(1), as amended by NN 152/24

10% / 18%

Corporate profit tax rates below and at or above €1,000,000 of revenue

Zakon o porezu na dobit, Art. 28

€200

Annual Croatian Chamber of Tax Advisors membership fee

Jedinstvena kontaktna točka za usluge (psc.hr), Porezni savjetnici

The Croatian tax advisor examination is a written and oral professional examination organised by the Croatian Chamber of Tax Advisors before a commission appointed by the Minister of Finance; passing it and obtaining the Chamber's licence is what allows a person to practise and use the title porezni savjetnik.

Sample Porezni savjetnik Practice Questions

Try these sample questions to review concepts for the Porezni savjetnik exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Article 108 of the Croatian General Tax Act (Opći porezni zakon — OPZ, NN 115/16 with amendments up to NN 151/25), what limitation period applies to the tax authority's right and duty to assess a tax liability and interest?
A.Two years from the date the tax return was filed
B.Three years, restarted by every official act of the tax authority
C.Six years, counted from the day on which the limitation period began to run
D.Five years from the date of the underlying commercial transaction
Explanation: Article 108(1) of the Opći porezni zakon, as amended by NN 152/24 with effect from 1 January 2025, sets a single six-year limitation period for the tax authority's right and duty to assess tax and interest, for its right and duty to collect tax, interest and enforcement costs, and for the taxpayer's right to a refund. Article 108(2) starts the assessment period at the end of the year in which the tax liability arose. The earlier two-tier structure of a three-year relative period restarted by each official act, capped by a six-year absolute period, no longer applies.
2Under Article 108 of the General Tax Act (OPZ), when does the limitation period for the tax authority's right to assess a tax liability and interest start to run?
A.On the day the taxpayer files the tax return
B.On the day the tax authority first opens a tax audit of the period concerned
C.At the expiry of the year in which the assessment decision becomes enforceable
D.At the expiry of the year in which the tax liability arose, as prescribed by the individual tax acts
Explanation: Article 108(2) of the Opći porezni zakon provides that the limitation period for assessing a tax liability and interest starts to run at the expiry of the year in which the tax liability arose, with the moment the liability arises being prescribed by the individual tax acts. Article 108(4) uses a different trigger for collection, running from the expiry of the year in which the taxpayer self-assessed, the assessment decision became enforceable, or the liability fell due, and Article 108(5) runs the refund period from the expiry of the year in which the right to a refund was acquired.
3Under Article 126 of the General Tax Act, what deadline applies to a taxpayer's written objection (prigovor na zapisnik) to the tax audit minutes (zapisnik o poreznom nadzoru)?
A.A fixed 8 days from delivery of the minutes
B.A fixed 30 days from delivery of the minutes
C.A period fixed by the tax authority, which may not be shorter than five days nor longer than 20 days from receipt of the minutes
D.A fixed 15 days from delivery of the minutes
Explanation: Article 126(6) of the Opći porezni zakon gives the taxpayer the right to object to the tax audit minutes within a period that may not be shorter than five days and not longer than 20 days from receipt; the tax authority fixes the actual period inside that range. Article 126(7) allows the taxpayer to waive the right of objection, Article 126(9) requires a late objection to be disregarded, and Article 126(10) provides for a supplementary record (dopunski zapisnik) where the objection introduces new facts or evidence — against which no further objection lies.
4What is the statutory deadline for a taxpayer to lodge an appeal (žalba) against a first-instance tax assessment decision issued by the Croatian Tax Administration (Porezna uprava)?
A.15 days from the date of delivery of the decision
B.8 days from the date of publishing on the notice board
C.30 days from the date of delivery of the decision
D.60 days from the date the tax audit was completed
Explanation: Article 180 of the General Tax Act provides that an appeal is lodged within 30 days of receipt of the tax act. Under Article 181(1) the appeal is addressed to the competent second-instance tax body but handed in, sent by registered post, or dictated into the record at the first-instance body, which under Article 182 may itself correct the decision before forwarding the file.
5Which public authority is competent to decide as the second-instance administrative body on appeals filed against tax decisions issued by the regional offices of the Croatian Tax Administration?
A.The High Administrative Court of the Republic of Croatia (Visoki upravni sud RH)
B.The Management Board of the Croatian Chamber of Tax Advisors (Upravni odbor HKPS)
C.The Independent Sector for Second-Instance Administrative Proceedings of the Ministry of Finance (Samostalni sektor za drugostupanjski upravni postupak)
D.The State Attorney's Office of the Republic of Croatia (DORH)
Explanation: Under the Act on the Organization and Scope of Public Administration Bodies and the OPZ, the Independent Sector for Second-Instance Administrative Proceedings of the Ministry of Finance (Samostalni sektor za drugostupanjski upravni postupak pri Ministarstvu financija) is the designated second-instance administrative authority competent to resolve appeals against first-instance decisions of the Tax and Customs Administrations.
6Under Article 186 of the General Tax Act, what is the legal effect of lodging an appeal (žalba) against a contested tax act, and what is the effect of subsequently bringing an administrative lawsuit (tužba)?
A.The appeal suspends execution only if the taxpayer posts a bank guarantee for 50% of the disputed amount within eight days
B.Neither the appeal nor the lawsuit suspends execution, and the taxpayer must always pay first and litigate afterwards
C.Both the appeal and the lawsuit suspend execution until a final court judgment is delivered
D.The appeal suspends execution of the contested tax act until the decision on the appeal is served, except where the act was issued by direct decision under Article 87; a subsequent lawsuit does not suspend execution
Explanation: Article 186(1) of the Opći porezni zakon provides that an appeal postpones execution of the contested tax act until the decision on the appeal is served. Article 186(2) carves out one exception: an appeal does not postpone execution of a tax act issued by direct decision without an investigative procedure under Article 87. Once the second-instance decision is served, Article 178(4) applies instead: a lawsuit brought before the administrative court does not postpone execution of the tax act.
7Under Article 59 of the General Tax Act, when is a tax act delivered to a participant's electronic mailbox legally deemed served if the recipient never collects it?
A.On expiry of seven days from the day the tax act arrived in the electronic mailbox
B.On expiry of 15 days from the day the tax act arrived in the electronic mailbox
C.On expiry of 30 days from the day the tax act arrived in the electronic mailbox
D.Delivery is never deemed executed and personal delivery by courier must follow
Explanation: Article 59(11) of the Opći porezni zakon requires the participant to be notified at the electronic address registered with the tax authority that a tax act has arrived, and to collect it within seven days. Article 59(12) then provides that service is effected on the day the server records collection, and that if the act is not collected within seven days, service is deemed effected on expiry of that seven-day period. Article 59(13) treats delivery made in this way as personal service.
8Which overarching constitutional and tax principle requires that tax obligations be distributed among taxpayers according to their economic capacity and ability to pay?
A.Načelo dobre vjere (Principle of good faith)
B.Načelo zakonitosti (Principle of legality)
C.Načelo gospodarske snage (Principle of economic ability / capacity)
D.Načelo formalne pravne sigurnosti (Principle of formal legal certainty)
Explanation: Article 51 of the Constitution of the Republic of Croatia and Article 4 of the General Tax Act codify the principle of economic capacity (načelo gospodarske snage). It dictates that everyone is obliged to participate in public expenses in accordance with their economic capacity, which underpins progressive taxation and personal deductions.
9Under Article 11 of the General Tax Act, if an economic transaction is structured through simulated or sham legal transactions to mask its true nature, how must the tax authority assess the transaction?
A.Exclusively according to the formal legal form chosen by the contracting parties
B.The tax authority must declare the transaction void and assess a mandatory 50% penalty without assessing underlying tax
C.According to the economic essence and true commercial substance of the transaction (gospodarska bit)
D.The tax authority must wait for a final judgment of the commercial court before taking any tax position
Explanation: Article 11(1) of the OPZ establishes the economic approach (gospodarski pristup): tax facts are established according to their economic substance (prema njihovoj gospodarskoj biti). Article 12 completes the rule for sham transactions — where a simulated legal transaction conceals another transaction, the concealed transaction is the basis for taxation — and Article 12.a addresses the use of tax advantages contrary to the purpose of the law.
10Under what statutory circumstances can a company director or manager (član uprave) be held jointly and severally liable (porezni jamac) for the unpaid tax debts of a limited liability company (d.o.o.)?
A.Automatically in every case where the company enters liquidation or bankruptcy with tax debts
B.Only if the director personally signed a promissory note (zadužnica) guaranteeing corporate taxes
C.If the director engaged in abuse of rights or fraudulent asset-stripping causing the company's inability to pay taxes
D.Directors of limited liability companies can never be held personally liable for public debts under the Companies Act
Explanation: Under Article 29 of the General Tax Act, a managing director or responsible person becomes a tax guarantor (jamac-platac) for the company's tax liabilities if they abused their authority by transferring company assets, intentionally diminishing company solvency, or committing tax evasion, thereby depriving the company of funds needed to settle tax debts (proboj pravne osobnosti u poreznom pravu).

About the Porezni savjetnik Exam

In Croatia, a person becomes a licensed tax advisor by meeting the conditions in the Tax Advisory Act (Zakon o poreznom savjetništvu, Narodne novine br. 127/00, 76/13, 115/16, 114/23), passing the examination for the title of tax advisor, and obtaining the licence issued by the Croatian Chamber of Tax Advisors (Hrvatska komora poreznih savjetnika — HKPS). Under Article 9 the candidate needs either a recognised degree in economics or law at graduate or master's level plus at least three years of work experience on tax matters, or a recognised specialist graduate professional degree whose curriculum overlaps the examination programme by at least 50% plus at least five years of such experience. Article 10 places the organisation and conduct of the examination with the Chamber, has the examination commission appointed by the Minister of Finance on the Chamber's proposal, adopts the programme with the Minister's consent, puts the cost on the candidate, and gives the Ministry of Finance supervision over the legality of the examination. The examination has a written and an oral part across nine subjects spanning the General Tax Act and administrative procedure, profit tax, income tax and contributions, indirect taxes and customs, accounting and audit, the financial system and company law. This page provides independent English-language practice questions by OpenExamPrep covering that statutory material.

Exam sponsor: Hrvatska komora poreznih savjetnika (HKPS), with the examination commission appointed by the Minister of Finance on the Chamber's proposal and the Ministry of Finance supervising the legality of the examination. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Two parts under Article 12(1) of the Pravilnik — written and oral — covering the nine subjects set by the Program polaganja ispita za poreznog savjetnika (NN 2/17): fundamentals of the tax system, tax policy and fiscal equalisation; tax law in the Republic of Croatia; corporate profit tax; personal income tax and contributions; indirect taxes and customs; accounting, financial statements and audit; fundamentals of the Croatian financial system; company law; and other subjects of the tax-law relationship.

Time Limit

not published by the Chamber; the examination runs over a scheduled session, with the written part preceding the oral part

Passing Score

Graded per subject, across the written and oral parts, as 'položio' or 'nije položio'; under Article 12(11) the examination is passed when both parts are graded 'položio'. The final grade is determined after the oral part by a majority vote of the examination commission and communicated to the candidate at the end of the examination. A candidate failing two subjects may sit a supplementary examination (popravni ispit) in those subjects between one and six months later; failing or missing that, the whole examination may be repeated no earlier than six months. No percentage threshold is published.

Exam / Certification Fees

€930.00 for the professional examination, borne by the candidate; Chamber membership is a further €200.00 a year

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Official subject 2; 23% of this local bank

Porezno pravo u Republici Hrvatskoj

General Tax Act and administrative procedure: economic approach and sham transactions, binding opinions, liability of directors and of acquirers of a business unit, tax secrecy, service of tax acts, tax audit and the audit record, estimation of the tax base, administrative agreements and tax settlements, the six-year limitation period, enforcement, appeals and administrative disputes.

Official subject 5; 26% of this local bank

Neizravni porezi i carine

VAT place of supply, tax point, rates and exemptions, input tax deduction and pro-rata, the five-year and ten-year capital goods adjustments, the domestic reverse charge in Article 75(3), the €60,000 small taxable person threshold, cash accounting and the e-commerce schemes; excise duty suspension; and EU customs law.

Official subject 3; 20% of this local bank with international taxation

Porez na dobit

Tax base and Article 7 add-backs, depreciation ceilings, value adjustments of receivables, five-year loss carryforward, transfer pricing and related-party interest, the interest limitation and CFC rules, withholding tax rates, EU directive relief, foreign tax credit, and investment incentives.

Official subject 4; 15% of this local bank

Porez na dohodak i doprinosi

Sources of income, the €600 monthly basic personal deduction, the local lower and higher rates that replaced the abolished surtax, capital income at 12%, property income with 30% deemed expenses, non-taxable employer receipts, JOPPD reporting, pension and health contributions, and real estate transfer tax.

Official subjects 6 and 8; 9% of this local bank

Računovodstvo, financijski izvještaji i pravo trgovačkih društava

Classification of undertakings and the HSFI/MSFI choice under the Zakon o računovodstvu (NN 85/24 with amendments), provisions, inventories, deferred tax, and company law topics including share capital, management duties, piercing of the corporate veil and status changes.

Professional rules drawn from the Zakon o poreznom savjetništvu; 7% of this local bank

Profesionalna pravila i sprječavanje pranja novca

Conditions for practice and the examination route, business secrecy under Article 20 and the right to obtain data under Article 21, professional liability and compulsory liability insurance under Articles 22 and 23, conflicts of interest, and AML/CFT obligations including reporting to the Ured za sprječavanje pranja novca.

Preparing for the Porezni savjetnik Exam

What You Need to Know

  • Passing score: Graded per subject, across the written and oral parts, as 'položio' or 'nije položio'; under Article 12(11) the examination is passed when both parts are graded 'položio'. The final grade is determined after the oral part by a majority vote of the examination commission and communicated to the candidate at the end of the examination. A candidate failing two subjects may sit a supplementary examination (popravni ispit) in those subjects between one and six months later; failing or missing that, the whole examination may be repeated no earlier than six months. No percentage threshold is published.
  • Assessment: Two parts under Article 12(1) of the Pravilnik — written and oral — covering the nine subjects set by the Program polaganja ispita za poreznog savjetnika (NN 2/17): fundamentals of the tax system, tax policy and fiscal equalisation; tax law in the Republic of Croatia; corporate profit tax; personal income tax and contributions; indirect taxes and customs; accounting, financial statements and audit; fundamentals of the Croatian financial system; company law; and other subjects of the tax-law relationship.
  • Time limit: not published by the Chamber; the examination runs over a scheduled session, with the written part preceding the oral part
  • Exam / certification fees: €930.00 for the professional examination, borne by the candidate; Chamber membership is a further €200.00 a year Official sources

Using Our Practice Resources

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Porezni savjetnik: Suggested Study Strategy

1Work from the Program polaganja ispita za poreznog savjetnika (NN 2/17): Article 3 makes the examination material the laws and subordinate legislation in force, including every amendment adopted up to the day you apply, so always check the consolidated text rather than a textbook summary.
2Article 108 of the Opći porezni zakon changed on 1 January 2025: there is now one six-year limitation period for assessment, collection and refund, and the former three-year relative period restarted by each official act is gone.
3Know the procedural deadlines precisely: the objection to the audit record runs for a period the authority sets between five and 20 days (Article 126(6)); the appeal against a tax act runs 30 days (Article 180); and an unclaimed tax act in the electronic mailbox is deemed served after seven days (Article 59(12)).
4Distinguish the suspensive effects: an appeal postpones execution under Article 186(1) except for acts issued by direct decision under Article 87, while an administrative lawsuit does not postpone execution at all under Article 178(4).
5The VAT registration threshold rose from €40,000 to €60,000 on 1 January 2025 (Article 90(1)); the cash accounting ceiling is €2,000,000 under Article 125.i.
6The domestic reverse charge sits in Article 75(3) of the Zakon o PDV-u — construction services, waste and recyclable material, opted-in immovable property, property sold in enforcement, emission allowances and reinforcing steel — while Article 75(2) is the rule for non-established suppliers.
7For profit tax, learn the Article 7(1) add-backs by point number: point 3 is 50% of entertainment costs, point 4 is 50% of personal transport costs excluding insurance and interest. Rates are in Article 28, loss carryforward in Article 17(2), and withholding tax in Article 31(6), (7) and (12).
8Practise the capital goods adjustment under Article 64 of the Zakon o PDV-u: five years for capital goods and ten for immovable property, at 1/5 or 1/10 a year, with no adjustment below €135.00 per good.

Frequently Asked Questions

What is a 'porezni savjetnik' in Croatia?

A porezni savjetnik is a natural person who performs tax advisory activity under the Zakon o poreznom savjetništvu. The status requires meeting the general conditions in Article 8, the special conditions in Article 9 — a qualifying degree plus three or five years of work experience on tax matters — passing the examination for the title, and obtaining the licence issued by the Croatian Chamber of Tax Advisors. Article 11 prohibits anyone outside the statutory categories from carrying on tax advisory activity or holding themselves out as a tax advisor.

Who administers the tax advisor examination in Croatia?

Article 10(1) of the Zakon o poreznom savjetništvu places the organisation and conduct of the examination with the Croatian Chamber of Tax Advisors (HKPS). Article 10(2) has it taken before a commission of at least three members appointed by the Minister of Finance on the Chamber's proposal; the Pravilnik provides for a commission of a president and eight members, with deputies. Article 10(3) requires the programme to be adopted by the Chamber with the Minister's consent, and Article 10(6) gives the Ministry of Finance supervision over the legality of the examination and professional supervision.

What are the eligibility criteria to sit for the examination?

Article 9(1) of the Zakon o poreznom savjetništvu requires either (a) a degree as diplomirani ekonomist, diplomirani pravnik, magistar ekonomije or magistar prava recognised in Croatia plus at least three years of work experience on tax matters, or (b) a recognised specialist graduate professional degree whose curriculum contains at least 50% of subjects matching the examination programme plus at least five years of such experience. Article 9(2) defines that experience as work applying tax or accounting regulations. The general conditions in Article 8(2) add legal capacity, residence in Croatia, the EEA, an OECD member state or an acceding state to the specified liberalisation codes, command of Croatian, and the absence of specified criminal convictions.

What is the format and structure of the official exam?

Article 12(1) of the Pravilnik o postupku i uvjetima polaganja ispita za poreznog savjetnika divides the examination into a written and an oral part. Article 12(3) examines subjects 2 to 6 of the Program in writing and orally and the remaining four subjects orally only, and Article 12(5) admits to the oral part only candidates who passed the written part, with at least three questions asked. Under Article 12(6) a candidate who fails the written part in a subject cannot sit the oral part in that subject, and a candidate who passes the written but fails the oral is treated as having failed that subject. Examination tasks are drafted by commission members and kept secret, and under Article 11(1) neither the sittings nor the commission's sessions are public.

How much does the examination cost, and what happens on a failure or withdrawal?

The professional examination costs €930.00, borne by the candidate under Article 10(4) of the Act, with the amount set by the Chamber; Chamber membership is a further €200.00 a year. Under the Pravilnik the candidate must pay the fee within the period given; failure to pay is treated as withdrawal, and two consecutive withdrawals bar a fresh application for six months. Article 12(7) allows a candidate who fails two subjects to sit a supplementary examination in those subjects, scheduled not less than one month and not more than six months later; Article 12(9) and (10) then require a candidate who fails or does not attend to repeat the whole examination no earlier than six months. A candidate who passes receives a diploma, handed over ceremonially within two months.

What are the nine examination subjects?

Article 2 of the Program polaganja ispita za poreznog savjetnika (NN 2/17) lists: fundamentals of the tax system, tax policy and fiscal equalisation; tax law in the Republic of Croatia; corporate profit tax; personal income tax and contributions; indirect taxes and customs; accounting, financial statements and audit; fundamentals of the financial system of the Republic of Croatia; company law; and other subjects of the tax-law relationship. Article 3 makes the examination material the laws and subordinate legislation in force, including all amendments adopted up to the day the examination is applied for, and the Program annexes the reading list.

How does this practice bank relate to the official qualifying examination?

The official examination is conducted in Croatian and consists of written papers and an oral examination before the commission. This practice question bank is an independent English-language multiple-choice study adaptation developed by OpenExamPrep. It covers the statutory provisions, computations and procedural deadlines examined across the nine subjects while preserving Croatian legal terminology, but it is not an official translation and it does not replicate the written papers or the oral examination.