Apart from the above, taxable receipts on the basis of compensation for the costs of regular care of children of workers are not considered to be compensation of costs for children who are of preschool age. These are compensations for the costs of regular care of children of workers paid to the account of workers on the basis of authentic documentation of preschool institutions and other legal or natural persons who care for a child of preschool age on the basis of special regulations and decisions of the competent body. Additional programs that are charged separately (eg learning foreign languages, sports programs, etc.) are not considered regular child care. Also, natural persons who perform self-employment for themselves can personally exercise the right to new non-taxable income. In conclusion, they are a novelty the cost of accommodating workers incurred during the employment relationship kod poslodavaca na temelju vjerodostojne dokumentacije – up to the amount of actual expenditure settled by non-cash means. Non-taxable receipt is recognized for the month in which the accommodation service is performed. Fees for covering the costs of catering, tourist and other services intended for the rest of workers according to the regulations of the ministry responsible for tourism up to the amount of HRK 2.500 per year are not considered taxable income. More about how to use this newspaper, the so-called “Tourist voucher” we will find out after the adoption of a special regulation by the Ministry of Tourism. Source / photo: Croatian Chamber of Crafts; Pexels As of September 1, 2019, amendments to the “Income Tax Ordinance” will enter into force. The most important innovations relate to the increase in the non-taxable amount of per diem for business trips and for field work in the country. Instead of the previous 170 kuna, the new amount of non-taxable full daily allowance is 200 kuna, while half of the daily wage will amount to 85 kuna instead 100 kuna. We remind you that the full amount of non-taxable per diem is paid for business trips longer than 12 hours a day, while for business trips longer than 8 hours and shorter than 12 hours, half of the per diem is paid. It is important to note that these changes apply to the cost of food and accommodation for all workers, not just seasonal workers, as has been prescribed so far. Furthermore, and are introduced the cost of feeding the worker incurred during the employment relationship kod poslodavaca na temelju vjerodostojne dokumentacije – up to HRK 12.000 per year provided that the invoices for the food services provided are to the employer and are settled by non-cash means. Non-taxable income is recognized for the month in which the food service is performed. New possibilities for tax-free payments of food and accommodation costs are being introduced. More precisely, it is a monetary lump sum subsistence allowances workers – up to HRK 5.000 per year.