Purpose of the JOPPD Form
Report on receipts, income tax, surcharge, and contributions for compulsory insurance – JOPPD Form (hereinafter: JOPPD Form) is a joint form of the Tax Administration and REGOS. The JOPPD Form is used to collect data on receipts and the related calculated and paid public charges by insured persons. As data collection agents, REGOS and the Tax Administration use them depending on their competences.
The main purpose of data collection using the JOPPD Form is keeping records of obligations for the payment of all public charges and the linking of stated obligations by insured persons and, in case of the pillar II pension insurance, allocation and transfer of related contributions into compulsory pension funds and recording on personal accounts. REGOS submits the received and processed data from the JOPPD Forms to the HZMO, which uses them to create data on the bases and length of insurance for pension insurance policyholders.
The JOPPD Form is prescribed by the Ordinance on the personal income tax, and it is filled out in accordance with the technical and other instructions and the codebooks which constitute an annex to the Ordinance on the personal income tax.
The JOPPD Form consists of page A, which shows aggregate data at the taxpayer level, and page B, which shows data by insured persons and other recipients of receipts.
Formally correct JOPPD Forms serve as the basis for connecting with public charge payments.
Data correction on the JOPPD Form
If, after submitting the data on the JOPPD Form and receiving the JOPPD Form in proper manner, the person obliged to submit the form determines that all or some of the information from the submitted form is incorrect, they shall make the correction by submitting a corrective JOPPD Form.
Due to the specificity of the system of the pillar II pension insurance, corrective JOPPD Form showing a lower contribution obligation for pillar II compared to the original JOPPD Form causes withdrawal of funds from the insured persons personal accounts, if the original JOPPD Form was partially or fully paid for. In case the personal account of the insured person is closed, the corrective JOPPD Form shall not be received because the funds from the personal account have been disbursed to the legal recipients.
By supplementing the JOPPD Form, one can add the data on recipients of receipts/insured persons that were not shown on the original report - even though the obligation to report came into effect on the day of submission of the original report - as well as data on the recipient of receipt/insured person for whom a wrong OIB was entered in the original report.
JOPPD Form Report Designation
The report designation is the key for connecting debits and payments and represents a unique designation that shows the exact date of the obligation to submit the JOPPD Form. Since only one original JOPPD Form can be submitted in a day, it is not allowed (nor is it possible) to repeat the report designation.
The report designation has to be written in the following format: YYXXX (YY – indication of the year, XXX - ordinal number of the day in the year)
JOPPD Form report designation for the day :