# Verification record — `hr/porezna-uprava/prijava-poreza-na-dohodak` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. It documents the provenance of the published fields and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-14` This is a `GovSchema Standard Research` cycle (**GOV-2883**). Croatia was not previously in the registry (51 jurisdictions existed at the start of this cycle). This document opens Croatia as the registry's **52nd jurisdiction**, via the Taxes vertical. ## Why this candidate Croatia's Ministry of Finance / Tax Administration (Porezna uprava) publishes an annual personal income tax return, "PRIJAVA POREZA NA DOHODAK" (internally referenced here as Obrazac DOH), directly and unauthenticated from its own document host. It is a genuine, current, 8-page text-layer PDF (confirmed not scanned, via `pdfjs-dist` text extraction), with no AcroForm widget layer — a static hand-fill/print template, the same pattern this registry already applies to Poland's PIT-37 and Bulgaria's Обр. 2001. Its own printed section numbers and column headers are fully self-documenting. ## Sources examined ### Source 1 (primary `source`, the form) - **Authority:** Porezna uprava (Croatian Tax Administration), a body within Ministarstvo financija (Ministry of Finance). - **URL:** `https://porezna-uprava.gov.hr/UserDocsImages/Dokumenti%20obrasci/DOH.pdf` - **Retrieved / reviewed:** 2026-07-14, independently re-fetched this cycle with `curl`. - **HTTP status:** 200. **Content-Type:** `application/pdf`. **Size:** 271,486 bytes. **sha256:** `506fdc3469a457a60bdd71f924c379d7daf10a4ab2f2d5f83068b08b548c152c` (independently computed this cycle with `sha256sum`, not trusted from any prior report). - **Extraction method:** downloaded directly, then parsed with `pdfjs-dist` (`legacy/build/pdf.js`, CommonJS `require`, matching this registry's established technique for this environment, which has no `pdftotext`/`pdftoppm`). `page.getAnnotations()` returned **zero** Widget annotations across all **8** pages — confirming a static, print/hand-fill template, not a fillable AcroForm PDF — so `page.getTextContent()` was used instead, reading the form's own printed section numbers (1-8, with sub-sections like 4.1.1-4.1.8) and column headers across all 8 pages, in full, independently of any prior extraction. - **What it confirms:** every field this document models, verbatim, including the closed enum values for `dependentXDisabilityMarking` ("I"/"I*"); the exact 9-row relief table in Section 6 with its inline statute citations (čl. 20, čl. 22, čl. 33 st.1 t.1, čl. 46 st.1, čl. 42 st.1, čl. 43, čl. 46 st.2 (×2), čl. 46 st.3-4, all "Zakona" = Zakon o porezu na dohodak); and the exact closing declaration text used in `documents[].signatureDeclaration`, "ZA ISTINITOST I VJERODOSTOJNOST PODATAKA JAMČIM VLASTITIM POTPISOM." - **What it does NOT print:** unlike Poland's PIT-37, the Obrazac DOH PDF's own text carries no explicit "pravna osnova"/legal-basis citation line naming the enabling statute and article. `authority.operatedBy.basis` is therefore drawn from independent research (Source 2 below), not the form's own printed text — a disclosed difference from the PIT-37 precedent. ### Source 2 (governing legislation, for `authority.operatedBy.basis`) Independent web research (not the form's own printed text) located: - **Zakon o porezu na dohodak** (Income Tax Act), consolidated at `zakon.hr/z/85/zakon-o-porezu-na-dohodak`, originally Narodne novine 115/16, subsequently amended by 106/18, 121/19, 32/20, 138/20, 151/22, and 114/23. This is the primary statute establishing personal income tax and the annual-return obligation; the form's own Section 6 relief table cites several of its articles inline (see above) as "Zakona" without repeating the full title, confirming this is the statute the form itself means. - **Pravilnik o porezu na dohodak** (Income Tax Ordinance), the implementing regulation, Narodne novine 10/17, subsequently amended through 143/23 (per `zakon.hr/c/podzakonski-propis/18269/...` and the Porezna uprava's own `porezna-uprava.gov.hr/hr/pravilnik-o-dopunama-pravilnika-o-porezu-na-dohodak/6790` page). This is the regulation that prescribes return procedures and forms. - **What was NOT independently pinned down:** the exact article number of the Zakon that specifically mandates filing an annual return (a WebFetch pass over the consolidated `zakon.hr` text found references to "godišnja porezna prijava" scattered across Articles 13, 26, and others in the personal-deduction/tax-card context, but the page's visible content was truncated before reaching the later "UTVRĐIVANJE I NAPLATA POREZA NA DOHODAK" (assessment and collection) chapter that most likely contains the specific filing-obligation article). Rather than guess a specific article number the form itself does not print and this cycle could not independently confirm, `authority.operatedBy.basis` cites the Zakon and Pravilnik by their Narodne novine numbers only, without a specific article citation — a narrower, more honest claim than PIT-37's (whose exact article was printed on the form itself). ## Candidates screened this cycle — Croatia's other five verticals Per this cycle's brief, all five of Croatia's other verticals were screened via WebSearch/WebFetch before committing to Taxes as the opening vertical. None had been screened in any prior cycle (Croatia was not yet in the registry). 1. **DMV — driving-licence issuance (vozačka dozvola).** `mup.gov.hr` (`https://mup.gov.hr/vozacka-dozvola-332/332`) states plainly: "Obrazac zahtjeva za izdavanje vozačke dozvole ispisuje službenik na šalteru, a podnositelj zahtjeva svojim potpisom na obrascu potvrđuje točnost ispisanih podataka" (the application form is printed by the clerk at the counter from the Ministry's own information system; the applicant only signs to confirm the printed data's accuracy). **Dead end** — no public blank template exists to distribute. 2. **DMV — vehicle registration (registracija vozila / prometna dozvola).** Registration is handled in person at a Stanica za tehnički pregled vozila (licensed vehicle-inspection station; see `cvh.hr` and `mup.gov.hr/gradjani-281562/moji-dokumenti-281563/registracija-vozila-331/331`). The owner presents proof of ownership and payment of statutory fees/ duties/insurance in person; no standalone downloadable application template was found. **Dead end**, same officer/station-mediated pattern as driving-licence issuance. 3. **Business Formation — obrt (craft/trade business) registration.** Found a genuine, directly downloadable, unauthenticated form: "Prijava za upis u Obrtni registar" at `https://portor.gov.hr/dokumenti/OR_prijava_za_upis_u_obrtni_registar.doc` — independently re-fetched this cycle: HTTP 200, `Content-Type: application/msword`, 141,824 bytes, sha256 `cb809f58ad127ef7297d0e8921fda811f50d2524d1005d65cfabbdd7a767303e`. This is a **strong candidate**, structurally similar to Bulgaria's OKD-5 (a Word-format, not AcroForm, source). **Not authored this cycle** (this cycle's brief scoped Croatia's opening to Taxes only); left as open, ready-to-author backlog for a future cycle. 4. **Visa — long-term (Type D) national visa.** MVEP (Ministry of Foreign and European Affairs) publishes `https://mvep.gov.hr/UserDocsImages/dokumenti/obrasci/LongtermVisaApplication-English.pdf` (and a Croatian-language mirror) — independently re-fetched this cycle: HTTP 200, `application/pdf`, 670,331 bytes. Extracted with `pdfjs-dist` and compared field-by-field against the already-modelled EU-harmonized long-stay-visa template (`de/auswaertiges-amt/national-visa-application`, `bg/mvnr/zayavlenie-za-izdavane-na-natsionalna-viza-tip-d`, `es/maec/solicitud-visado-nacional`): the same 30-numbered-field sequence (surname(s)/family name(s), former family name(s), first name(s), date of birth, place of birth, country of birth, current nationality, sex, marital status, national identity number, travel-document details, home address, residence in a third country, occupation/employer, temporary-stay purpose, family-reunification relationship, intended accommodation address, closing HVIS data-protection declaration, etc.), confirming this is the same EU long-stay (Type D) visa template lineage already modelled multiple times in this registry. **Confirmed a duplicate, not authored**, per this registry's established precedent for this exact template (see e.g. `pl/mf/zeznanie-pit-37`'s VERIFICATION.md, which reached the same conclusion for Poland's equivalent form). 5. **Passport (putovnica).** `mup.gov.hr` and `eputovnica.mup.hr` describe the process: either an in-person application where a police-authority clerk enters the applicant's data electronically, or (for an existing passport holder with a Croatian eID no older than one year) a fully online e-Zahtjev submission through e-Građani — no downloadable blank application template is distributed in either channel. **Dead end**, same officer/system-mediated pattern this cycle found for DMV. 6. **National ID (osobna iskaznica).** `mup.gov.hr` and multiple secondary sources (`expatincroatia.com`, `welcome-center-croatia.com`) confirm: "the official at the counter prints the request form with data from the Ministry of Interior's Information System, and the party confirms the accuracy and truthfulness of the entered data with their signature" — the applicant provides fingerprints and a signature but never fills a blank public template. **Dead end**, the same pattern as passport and driving licence — Croatia's MUP-issued civil identity documents are uniformly officer/system-mediated at the counter, not distributed as blank downloadable forms. **Summary:** Taxes (this document) and Business Formation (obrt, strong, unauthored backlog) are Croatia's two vetted-open verticals; DMV, Passport, and National ID are all confirmed dead ends this cycle (officer/system- mediated, no public blank template); Visa is a confirmed duplicate of an already-modelled EU-harmonized template. ## Field inventory (Phase 2) All 86 `fields[]` entries and the 1 `documents[]` entry, and their exact Obrazac DOH position reference, are listed inline in `schema.json`'s own `sourceRef` per field/document. Summary by section: | Section | Representative fields | Modelled scope | |---|---|---| | Header | `taxYear`, `taxOfficeAndBranch` | Full | | §1 Opći podaci | `fullNameAndParentName`, `residentialAddress`, `phone`, `email`, `oib`, `assistedAreaOrVukovarResident`, `bankAccountNumber`, `bankNameAndSeat`, `representativeName`, `representativeAddress`, `representativeOib` (11 fields) | Full for §1.1-1.4, 1.7, 1.8; §1.5 (multi-period residence table) and §1.6 (HRVI disability-status table) excluded as narrow edge cases outside the salaried-employee/pensioner scope | | §2 Uzdržavani članovi uže obitelji | `dependent1..3` × 8 sub-fields (24 fields) | Bounded repeating group capped at 3 of the paper form's own 7 numbered rows | | §3 Uvećanje osobnog odbitka | `healthInsuranceContributionsPaidDomestically`, `donationsGiven`, `increasedPersonalDeductionTotal` (3 fields) | Full | | §4.1.1 Plaća ostvarena u tuzemstvu izvan potpomognutih područja | `employer1..3` × 5 sub-fields + 2 totals (17 fields) | Bounded repeating group capped at 3 of the paper form's own 6 numbered rows, plus its UKUPNO total | | §4.1.5 Mirovina ostvarena u tuzemstvu | `pensionPayer1..3` × 5 sub-fields + 2 totals (17 fields) | Structured and capped identically to §4.1.1 | | §6 Olakšice, oslobođenja i poticaji | 9 relief amount fields | Full — flat 9-row table | | §7 Popis priloženih isprava | `listOfAttachedDocuments` | Full, modelled as free text (the paper form itself is blank lines, not a predefined checklist) | | §8 Napomene / declaration | `taxpayerNotes`, `declarationDate`, `documents[].signatureDeclaration` | Full | Total: **86 `fields[]`** entries (7 `required: true`) plus **1 `documents[]`** entry (a required attestation). No `crossFieldValidation` rules or `exclusivityGroups` are modelled. ## Access notes and judgment calls 1. **Scope mirrors the PIT-37/PL precedent: the salaried-employee/pensioner case only, not the whole form.** Excluded, and disclosed in the schema's own `description`: §1.5 (multi-period residence table) and §1.6 (HRVI war-disabled-veteran disability-status table), both narrow pathways; §4.1.2/4.1.3/4.1.4 (wages earned in assisted areas/Vukovar, or abroad) and §4.1.6 (foreign pension income); §4.1.7 (a computed total chained off the unmodelled foreign-income rows) and §4.1.8 (HRVI-exempt income); §4.2 (other income — board fees, royalties, artist/sportsperson income, sales- agent commissions, prizes, student work, journalist/athlete honoraria); §4.3 (self-employment/crafts/freelance/agriculture income — the form's single most complex section, with its own loss-carryforward and social- contribution sub-calculations); and §5 (the grand-total figure, which sums across the unmodelled §4.2/§4.3 sections and so cannot be correctly derived from this schema's field set). 2. **Bounded repeating groups capped at 3, not the paper form's own 6-7 row capacity**, for §2 (dependents, form has 7 rows), §4.1.1 (employers, form has 6 rows), and §4.1.5 (pension payers, form has 6 rows). This mirrors this registry's established convention (e.g. `gb/hmrc/child-benefit- claim-ch2` capping at the form's own capacity, `se/migrationsverket/work- permit-application` modelling up to 5 children) of choosing a reasonable, disclosed cap rather than either silently truncating without disclosure or mechanically modelling every possible row; 3 covers the overwhelming majority of real filers (most taxpayers have at most a handful of dependents and 1-3 employers/pension payers in a given year) while keeping the schema's size proportionate to its "most common case" scope. 3. **`increasedPersonalDeductionTotal` (§3.3), `employerXIncome`/ `employerXTaxPaid` totals, and `pensionPayerXIncome`/`totalDomestic*` totals are modelled as plain declared values, not computed.** Each is directly derivable from other fields this schema *does* model (unlike PIT-37's excluded computed-arithmetic chain, which depended on unmodelled income categories), so including them as declared figures — the same treatment PIT-37 gave `employmentTaxableIncome` (poz. 54, dependent only on two already-modelled fields) — is consistent with this registry's practice; this schema does not itself enforce the arithmetic. 4. **`oib` fields use an 11-digit pattern** (`^[0-9]{11}$`), Croatia's fixed- length OIB (Osobni identifikacijski broj) format, applied uniformly to the taxpayer, representative, dependents, employers, and pension payers (OIB is used for both natural and legal persons in Croatia). 5. **`dependentXDisabilityMarking` models the form's own "I ili I*" distinction as a 2-value enum** (`I`, `I_star`), left absent (not a third enum value) when the dependent carries no disability marking at all — consistent with this registry's convention of using field absence, not an explicit "none" enum value, to represent "not applicable." 6. **Money fields use `type: "number"` with only a `minimum: 0` constraint**, consistent with this registry's established convention for EUR-denominated amounts (e.g. `pl/mf/zeznanie-pit-37`'s złoty/grosz fields), rather than a stricter 2-decimal-place pattern. 7. **`bankAccountNumber`/`bankNameAndSeat` and `representativeName`/ `representativeAddress`/`representativeOib` are all optional (`required` omitted/false)**, since not every filer nominates a refund account or files through a representative/tax advisor — the form itself leaves these blank when inapplicable. 8. **Section 7 (`listOfAttachedDocuments`) is modelled as a plain string field, not a `documents[]` entry.** Unlike PIT-37's PIT/O annex (a named, specific attachment with its own conditional trigger), the Obrazac DOH's §7 is literally blank lines for the filer to freely list whatever they attach — there is no predefined document-type vocabulary printed on the form to model as distinct `documents[]` entries. 9. **`authority.operatedBy.basis` cites the Zakon o porezu na dohodak and Pravilnik o porezu na dohodak by their Narodne novine numbers, without a specific article citation for the annual-filing obligation** — see "Sources examined, Source 2" above for why a more specific citation (matching PIT-37's precedent of quoting the form's own printed "Podstawa prawna" line) was not available: the Obrazac DOH PDF prints no such line, and this cycle's research could not conclusively pin the exact article number from the consolidated statute text before it was truncated. ## Test run (Phase 3) No live submission was attempted: Porezna uprava's e-Porezna online-filing channel is an authenticated, session-based system requiring a real certificate/token-based login, and the paper channel requires mailing or hand-delivering an original signed form to a tax office — submitting fabricated taxpayer data against Croatia's live tax administration is not a safe or reversible action. Instead, this document's own structural validity was confirmed with this registry's standard tooling: ``` $ node tools/validate.mjs registry/hr/porezna-uprava/prijava-poreza-na-dohodak/1.0.0/schema.json ok registry/hr/porezna-uprava/prijava-poreza-na-dohodak/1.0.0/schema.json 1/1 document(s) passed. $ node tools/validate-ajv.mjs registry/hr/porezna-uprava/prijava-poreza-na-dohodak/1.0.0/schema.json ok registry/hr/porezna-uprava/prijava-poreza-na-dohodak/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ``` A full-registry run after regenerating `tools/govschema-client/registry-index.json` (via `npm run build-index`) confirms no regression: ``` $ node tools/validate.mjs 425/425 document(s) passed. 3/3 mapping.json companion(s) passed. ``` (Up from 424/424 on `main` before this document was added — independently re-confirmed by stashing this branch's changes and re-running the validator against `main`'s own working tree, rather than trusting a prior count.)