{"id":1361,"date":"2025-07-17T12:57:56","date_gmt":"2025-07-17T10:57:56","guid":{"rendered":"https:\/\/gik-services.hr\/financijska-i-pravna-pitanja\/"},"modified":"2026-02-13T09:29:50","modified_gmt":"2026-02-13T08:29:50","slug":"financijska-i-pravna-pitanja","status":"publish","type":"page","link":"https:\/\/gik-services.hr\/en\/financijska-i-pravna-pitanja\/","title":{"rendered":"Financial and Legal Matters"},"content":{"rendered":"<p><img decoding=\"async\" class=\"alignnone wp-image-70\" src=\"https:\/\/gik-services.hr\/wp-content\/uploads\/2025\/07\/financijsko-upravljanje.svg\" alt=\"\" width=\"161\" height=\"191\" \/><\/p>\n<h1 data-start=\"96\" data-end=\"167\"><span style=\"color: #808080;\">Inquiries for all questions related to financial and legal matters \u2013 including:<\/span><\/h1>\n<hr \/>\n<ul>\n<li data-start=\"136\" data-end=\"162\">reserve fund obligations,<\/li>\n<li data-start=\"165\" data-end=\"208\">questions regarding invoices and payments,<\/li>\n<li data-start=\"211\" data-end=\"230\">financial reports,<\/li>\n<li data-start=\"233\" data-end=\"252\">reminders\/notices,<\/li>\n<li data-start=\"255\" data-end=\"305\">delivery of consolidated payment slips via email,<\/li>\n<li data-start=\"308\" data-end=\"345\">changes of property owners or users,<\/li>\n<li data-start=\"348\" data-end=\"380\">delivery of invoices via email,<\/li>\n<li data-start=\"348\" data-end=\"380\">delivery of e-invoices <strong><em>*<\/em><\/strong><em>All VAT taxpayers (legal entities and natural persons) are mandatorily subject to this obligation as of 1 January 2026.<\/em><\/li>\n<\/ul>\n<p data-start=\"0\" data-end=\"300\">\n<p data-start=\"0\" data-end=\"300\"><strong data-start=\"460\" data-end=\"469\">Note:<\/strong> Please clearly indicate the subject of your inquiry in the e-mail title (e.g., <strong data-start=\"550\" data-end=\"562\">INVOICES<\/strong>, <strong data-start=\"564\" data-end=\"583\">CHANGE OF OWNER<\/strong>, <strong data-start=\"585\" data-end=\"595\">NOTICE<\/strong>, etc.). If possible, attach any documents or photographs that may assist in the efficient and accurate processing of your request.<\/p>\n<p data-start=\"0\" data-end=\"300\"><strong>Please contact us by email at:<\/strong> <a class=\"decorated-link cursor-pointer\" href=\"mailto:info@gik-services.hr\" rel=\"noopener\" data-start=\"415\" data-end=\"435\"><span style=\"color: #bd0808;\">info@gik-services.hr<\/span><\/a><\/p>\n<h3 data-start=\"0\" data-end=\"300\"><\/h3>\n<p>&nbsp;<\/p>\n<h3 data-start=\"0\" data-end=\"300\"><span style=\"color: #a80a0a;\">E-INVOICE OBLIGORS AND DELIVERY OF INVOICES TO THE HOMEOWNERS\u2019 ASSOCIATION<\/span><\/h3>\n<hr \/>\n<p data-start=\"0\" data-end=\"300\"><strong data-start=\"0\" data-end=\"25\">Obligors of eInvoices<\/strong> are all <strong data-start=\"34\" data-end=\"48\">VAT payers<\/strong> (legal and natural persons) who conduct business with other VAT payers (B2B), as well as all those who conduct business with <strong data-start=\"174\" data-end=\"196\" data-is-only-node=\"\">public authorities<\/strong>.<br data-start=\"197\" data-end=\"200\" \/>This includes <strong data-start=\"214\" data-end=\"255\">companies, crafts, and other entities<\/strong> that are registered within the VAT system.<\/p>\n<p data-start=\"135\" data-end=\"512\"><strong>Owners\u2019 Associations of residential buildings<\/strong> are not subject to Value Added Tax (VAT) and do not carry out an economic activity within the meaning of the VAT Act \u00a0(NN 89\/25). Consequently, they are not subject to fiscalization, have no obligation to issue or receive electronic invoices (e-invoices), and may receive invoices in paper form or in electronic (PDF) format.<\/p>\n<p data-start=\"514\" data-end=\"995\"><strong>If an Owners\u2019 Association (or the property manager acting on its behalf)<\/strong> becomes a tax liable person within the meaning of the Fiscalization Act \u2014 for example, by being registered in the VAT register or by acquiring the status of a personal income tax or corporate income tax payer \u2014 the rules on fiscalization and electronic invoicing shall apply, including the obligation to issue and\/or receive e-invoices, in accordance with the applicable legal provisions.<\/p>\n<p data-start=\"514\" data-end=\"995\">Invoice must be issued to the building using the building\u2019s OIB (if the building has been assigned an OIB), and it is mandatory to state that the invoice is issued to the co-owners\u2019 association represented by the property manager (specify the name _________ d.o.o. of the manager). Invoices must not be addressed to the property manager personally, nor may the manager\u2019s OIB be used.<\/p>\n<p data-start=\"151\" data-end=\"181\"><strong data-start=\"151\" data-end=\"181\">Example of invoice header:<\/strong><\/p>\n<p data-start=\"183\" data-end=\"196\">CUSTOMER:<\/p>\n<ol>\n<li data-start=\"198\" data-end=\"517\"><em>Co-owners \/ Association of Co-owners of the residential building<\/em><\/li>\n<li data-start=\"198\" data-end=\"517\"><em>Building OIB (tax identification number), Registration number of the Association of Co-owners (if officially assigned)<\/em><\/li>\n<li data-start=\"198\" data-end=\"517\"><em>Building address<\/em><\/li>\n<li data-start=\"198\" data-end=\"517\"><em>Represented by the Property Manager<\/em><\/li>\n<li data-start=\"198\" data-end=\"517\"><em>Property Manager details (____ j.d.o.o. \/ d.o.o., OIB, registered address)<\/em><\/li>\n<\/ol>\n<p data-start=\"997\" data-end=\"1092\">\n<p data-start=\"997\" data-end=\"1092\"><strong>If the building (i.e. the Owners\u2019 Association) generates additional income, for example by:<\/strong><\/p>\n<ul>\n<li data-start=\"1095\" data-end=\"1125\">leasing commercial premises,<\/li>\n<li data-start=\"1128\" data-end=\"1231\">leasing the roof or other parts of the building for antennas, solar panels or other installations,<\/li>\n<li data-start=\"1234\" data-end=\"1268\">charging for advertising spaces.<\/li>\n<\/ul>\n<p data-start=\"1270\" data-end=\"1479\">\n<p data-start=\"1270\" data-end=\"1479\">such activities shall be considered <strong data-start=\"1306\" data-end=\"1329\">economic activities<\/strong>, and the applicable regulations on <strong data-start=\"1365\" data-end=\"1408\">taxation, fiscalization and e-invoicing<\/strong> shall apply, subject to the fulfillment of the statutory tax criteria.<\/p>\n<p><strong>E-mail address for sending e-invoices to GIK SERVICES d.o.o.:<\/strong> <span style=\"color: #b00b0b;\"><a class=\"decorated-link cursor-pointer\" style=\"color: #b00b0b;\" href=\"mailto:info@gik-services.hr\" rel=\"noopener\" data-start=\"80\" data-end=\"100\">info@gik-services.hr\u00a0<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inquiries for all questions related to financial and legal matters \u2013 including: reserve fund obligations, questions regarding invoices and payments, financial reports, reminders\/notices, delivery of consolidated payment slips via email, changes of property owners or users, delivery of invoices via email, delivery of e-invoices *All VAT taxpayers (legal entities and natural persons) are mandatorily subject [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2194,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-pravna-financijska-pitanja.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1361","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/pages\/1361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/comments?post=1361"}],"version-history":[{"count":42,"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/pages\/1361\/revisions"}],"predecessor-version":[{"id":2675,"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/pages\/1361\/revisions\/2675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/media\/2194"}],"wp:attachment":[{"href":"https:\/\/gik-services.hr\/en\/wp-json\/wp\/v2\/media?parent=1361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}