Ulaskom u zajedničko tržište EU poslovne se mogućnosti značajno dopunjavaju. Postupci i pravila koja se uređuju direktivama, uredbama i sudskom praksom europskog suda u Luxembourgu jesu pravna pravila koja vrijede za 28 članica. Pravna stečevina sadržana je u svim našim propisima, no praksa će tek sada zahtijevati konkretne naputke za djelatno i ispravno postupanje. Najviše novosti je u sustavu PDV-a, carinskom, trošarinskom (posebnim porezima) sustavu, deviznom i ukupnom pravnom sustavu. Za naše smo razmatranje uzeli poslovnu komponentu za koju smo pripremili odgovore na neka dnevna pitanja koja se pojavljuju u novom gospodarskom okruženju. 1. Informacije općeg značenja 2. Primjena novog sustava PDV-a 3. Informacije iz područja deviznog, trgovačkog i carinskog sustava 4. Revizija 5. Osobna primanja 6. Porez na dodanu vrijednost 7. Porez na dobitak nakon ulaska u EU
The new VAT Act became effective upon the accession of the Republic of Croatia in EU on 1 July 2013. The VAT Act determines the sales of goods and services in the Republic of Croatia, in the European Union, in the third countries (any country or area which does not belong to the EU territory) and the sales to the third areas (a part of the EU member country which is exempted from the EU territory). Besides the national regulations, the tax payers who deliver or buy goods and services from the EU member countries are obliged to apply the EU regulations, which are in terms of legal power above the national regulations. This primarily refers to the Directive of the Council 2006/112/EC from 28 November 2006 on the common VAT taxation (VAT Directive). The practice of the European Union Court plays an important role in such cases, whereby their decisions may be used to solve disputable situations in all the member countries.
Upon the accession of the Republic of Croatia in the European Union the term tax payer is to be looked upon in a broader and more comprehensive way. A tax payer is principally obliged to perform economic activities independently according to the Art. 6, Par. 2 of the VAT Act, whereby neither the purpose nor the result of such activities are important. A tax payer in the Republic of Croatia will also be considered a foreign tax payer who performs delivery of goods and services in Croatia with the right to the deduction of prepaid tax. The tax payers in the Republic of Croatia are obliged to have a VAT identification number, including each tax payer who has not been established on the territory of the Republic of Croatia, but performs the taxable activities in the Republic of Croatia. The obligation of assigning the personal identification number is determined by the provisions of the Directive of the Council and as such has to be implemented into the national legislations of the EU member countries. The VAT identification number is the personal identification number (PIN) to which a sign “HR” should be added.
The provisions of the new VAT Act come into effect on the date of the accession of the Republic of Croatia in the European Union (1 July, 2013). Although the provisions of the former VAT Act were based on the EU Directives, there are significant changes which should be taken into account upon performance of economic activities. This article explains the issues and changes regarding the tax base and the tax liability. Due to the fact that the new Rulebook on VAT provides detailed and clear interpretations, such topics will be presented in the forthcoming issues of the RRiF Journal.
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
Upon the accession of the Republic of Croatia in the European Union the new VAT Act will become effective. Besides the new regulations on VAT calculation and VAT payment, the tax payers are obliged to apply the new VAT Forms, the contents of which are different depending on whether they perform their activities in the country, deliver or purchase the goods and services in the EU, which means of transportation are used, etc. The authors of the article present the contents of the new VAT Form and the above stated applications, the terms of VAT payment and submission of tax return forms. They also provide the example of preparation of the VAT calculation in the new VAT Form and the application regarding the acquisition of the goods and received services from other EU member countries, as ell as the collective applications for delivery of goods and services into other EU member countries.
Autori: Tamara CIRKVENI , mag. oec., univ. spec. oec. i ovl. rač. Dr. sc. Ljerka MARKOTA , ovl. rač.
Iako pojam „inozemne“ usluge nije bio službeni porezni naziv usluga u „starom“ Zakonu o PDV-u u kojima je jedan od sudionika bio tzv. inozemni poduzetnik, uobičajeno smo ga koristili kada je trebalo odrediti mjesto oporezivanja usluga, odnosno je li neka usluga oporeziva PDV-om ili ne u Republici Hrvatskoj (dalje: RH). Jednako tako ga ne nalazimo niti u novom Zakonu o PDV-u koji se primjenjuje od 1. srpnja 2013. Međutim, nema zapreke da pojam „inozemne“ usluge u poreznom smislu i nadalje koristimo jer je zapravo riječ o određivanju poreznog položaja usluga ovisno o poreznom mjestu obavljanja usluga koje ponajprije ovisi o tome jesu li pružene ili primljene od poreznih obveznika iz EU, trećih zemalja i trećih područja ili osobama koje nisu porezni obveznici, odnosno fizičkim osobama. U nastavku članka objašnjavaju se odredbe u vezi s određivanjem mjesta oporezivanja usluga, odnosno je li neka usluga oporeziva PDV-om ili nije te treba li PDV obračunati porezni obveznik u RH, u EU, u trećim zemljama ili u trećim područjima.c 1. Uvod 2. Tko je obveznik obračuna PDV-a na „inozemne“ usluge 3. Određivanje mjesta oporezivanja „inozemnih“ usluga i način obračunavanja pdv-a 4. Porezno i knjigovodstveno evidentiranje „inozemnih“ usluga 5. Zaključak
All the persons who buy automobiles from other EU member states, in the case when such automobiles are transported to the Republic of Croatia and used on the roads of the Republic of Croatia, are obliged to calculate VAT according to the Croatia’s tax regulations. The acquisition of new automobiles is taxable according to the regulations valid in the country into which they are dispatched i.e. in the destination member country. Upon the acquisition of new automobiles in the Republic of Croatia from other member countries it is necessary to calculate and pay a special tax on motor vehicles according to the value of an automobile, which includes the VAT and according to the CO2 emmission. Upon the imports of new automobiles from the third countries and third areas it is necessary to pay VAT, the special tax on motor vehicles and the customs tariffs.
Autori: Jasna VUK, dipl. oec. i ovl. rač. Dr. sc. Ljerka MARKOTA , ovl. rač.
riff Payers according to Act on Tariffs The new Act on Tariffs, which has been complied with the legislation of other EU member states, will become effective on 1 July 2013, when the Republic of Croatia enters the European Union. The new Act on Tariffs includes the “old” tariff payers and has introduced the “new” ones, too. The enterprises in Croatia which provide the products subject to tariff payment have to adjust their operations to the new circumstances. Besides some interesting comments on application of the Act on Tariffs, the article also analyzes some essential provisions of the Rulebook on Tariffs as the valid document, which determines the records and documents for reporting.
The Act on Special Tax on Coffee and Non-Alcoholic Drinks has entirely adjusted the taxation of coffee and non-alcoholic drinks in the Republic of Croatia with the conditions on the unique market of the EU. The above stated Act precisely determines the objects of taxation and introduces some changes compared to the existing legislation, which will enable easier operations to economic entities (tax payers). The Act has cancelled labelling of coffee, which represented an administrative and financial burden, including the termination of the obligation to submit the annual report, whereas the way of submitting monthly reports has been simplified. The tax amounts remain the same. However, the tax amounts for mixtures and blends which contain roasted coffee or coffee extracts, essences and concentrates have been reduced.
The new Value Added Tax Act, which becomes effective on 1 July 2013, introduces the new regulations on taxation of construction, repair and reconstruction of buildings. The structure of the comprised value which will subject to VAT payment is to be changed as of 2015. Unless there are some changes, the value of the new real estate will subject to the payment of the highest VAT rate of 25%. The author of the text explains the new tax status of reas estate as of 1 January 2015 and on and presents the calculation of VAT on construction works, which will not be calculated by the constructor but by the investor.
Autor: Dr. sc. Vlado BRKANIĆ , prof. vis. šk., ovl. rač. i ovl. rev.
The obligations of issuing invoices and fiscalization are mutually connected obligations of enterprises. The authors of the article present the obligation of issuing an invoice according to various obligations. This specifically refers to the persons who sell their goods at open air markets and other open spaces. The obligation of issuing invoices at open air markets and other open spaces includes the obligation of fiscalization of such invoices. The persons exempted from issuing invoices and fiscalization are still those who sell their agricultural product at open air markets and other open spaces.
The new International Accounting Standards (IAS 27 - Consolidated and Separate Financial Statements and IAS 28 – Investments in Associates and Joint Ventures) have been published, including the new International Financial Reporting Standards (IFRS 10 - Consolidated Financial Statements, IFRS 11 – Joint Arrangements, IFRS 12 – Disclosure of Interests in Other Entities, IFRS 13 – Fair Value Measurement) as well as the new interpretation of the IFRIC (Interpretation of IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine). Besides, a number of the changes of the IAS and IFRS regarding the above stated standards have been published, too. This is the tenth and the most comprehensive change of the standards after their publishing in 2009. The author of the article presents the overview of the above stated standards.
Autorica u članku obrazlaže računovodstveno praćenje revalorizacije nekretnina odnosno definira postupke i knjiženja koja se obavljaju pri provedbi revalorizacije nekretnina i naknadnoj primjeni te metode utvrđivanja vrijednosti nekretnina. Uz to definira metode utvrđivanja vrijednosti nekretnina i daje primjere knjiženja revalorizacije nekretnina i naknadnih postupaka vezanih uz držanje i otuđenje tih nekretnina. 1. Uvod 2. Utvrđivanje fer vrijednosti nekretnina 3. Postupci revalorizacije nekretnina 4. Oblikovanje i realizacija revalorizacijskih pričuva 5. Zaključak
The organizations which keep their books within the system of non-profit accounting for the period January-June 2013 are obliged to prepare the account on income and expenditure, i.e. the report on income and expenditure and deliver it to the FINA until 30 July 2013. These are financial, not statistical, reports. Such reports do not differ from the report which was prepared for the period January-June 2013. The authors of the article point to the fact that all the non-profit organizations established on 1 January 2011 and later are obliged to apply non-profit accounting and double-entry book-keeping as well as to prepare the report on income and expenditure for the above stated period.
Autori: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev. Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The implementation activities from the National Plan for Employment Incentives comprise all the employers, which includes non-profit legal persons, too. Such activities enable to the unemployed persons without working experience, who have completed their education, to enter the labour market through professional training, regardless of whether a professional examination or the corresponding work experience are legally determined as a pre-condition for performing such a job. The condition is that such persons have to be registered at the Croatian Employment Institute for at least 30 days continuously.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
Udruge mogu iz određenih razloga prestati postojati. Nastupom okolnosti za prestanak udruge otvaraju se pitanja razrješenja međusobnih odnosa članova udruge te odnosa udruge prema trećim osobama. Ti se odnosi, u pravilu, rješavaju otvaranjem likvidacijskog postupka, a u određenim slučajevima može doći do otvaranja stečajnog postupka. Likvidaciju udruge prate odgovarajući porezni i računovodstveni postupci. U svim navedenim motrištima likvidacije udruga postoji nekoliko prijepornih pitanja. O kojim pitanjima jeriječ i kako ih riješiti, pročitajte u ovom članku. 1. Uvod 2.Prestanak udruge 3. Likvidacijski postupak 4. Temeljni prijepori 5. Računovodstvo 6. Porezno motrište 7. Knjigovodstveni primjer
Autori: Hrvoje BARBERIĆ, dipl. iur. Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
The legal persons who recorded the re-investment of profit in their tax return forms for 2012 are obliged upon request of the Tax Administration to prepare the financial reports for the first five months of the current year. According to such reports and other information as well as the possible supervision, the Tax Administration may determine a different amount of prepaid tax, which will be valid until the submission of the new tax return form.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
(Amandman na MRS 36, Umanjenje vrijednosti imovine) Kao posljedicu primjene MSFI 13 - Mjerenje fer vrijednosti, IASB je objavio amandman na MRS 36, Umanjenje vrijednosti imovine, koji se odnosi na zahtjeve objave nadoknadive vrijednosti nefinancijske imovine kojoj je umanjena vrijednost, ako je njezina nadoknadiva vrijednost mjerena kao fer vrijednost umanjena za troškove otuđenja. Ovim se amandmanom nastojala održati ravnoteža zahtjeva o objavi fer vrijednosti i vrijednosti u uporabi. 1. Objava nadoknadive vrijednosti 2. Amandmani na MRS 36, Umanjenje vrijednosti imovine 3. Primjer objave fer vrijednosti umanjene za troškove otuđenja 4. Prijelazne odredbe i stupanje na snagu
It is evident that as of 1 July 2013 the Republic of Croatia does not become a part of the European Monetary Union. Regardless of this fact, it was necessary to change some provisions of the Act on Foreign Currency Operations, The changes were necessary in order to comply the above stated Act with the corresponding Directives of the European Union and to adjust to other changes which have occurred in the system of foreign currency operations. Besides the amendments to the Act on Foreign Currency Operations due to the above stated reasons, it has undergone some other changes, as well. However, the system of foreign currency operations will not be changed considerably, compared to the system which was effective until the end of June 2013. The passing of the corresponding Act, which will introduce some changes in the system of foreign currency operations is expected until the end of June 2013.
Autori: Mr. sc. Marcela KIR, dipl. oec. Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Foreign exchange operations comprise the purchase of foreign currency and cheques in foreign currency for cash in kunas and the sales of foreign currency for cash in kunas. Due to the specific type of “commodities” and the fact that as of 1 July 2013 all certified foreign exchange offices are obliged to apply the Act on Fiscalization in cash transactions, there have appeared some specifics, which are the topic of this article. Besides, the author provides some new information on foreign exchange operations and explains the changes of the foreign currency system as of 1 July 2013 with regard to certified foreign exchange offices.
Zapošljavanje osoba na povremenim sezonskim poslovima u poljoprivredi, iako se provodi već godinu dana, predstavlja određenu novost u odnosu na prethodno razdoblje. Taj se način zapošljavanja ne smatra radnim odnosom, osobu ne treba prijaviti u socijalna osiguranja, ali ju za vrijeme obavljanja poslova poslodavac osigurava kupnjom vrijednosnog kupona koji vrijedi za jedan dan obavljanja poslova. Naknade za rad oporezuju se kao drugi dohodak. Osiguranje putem vrijednosnog kupona priznaje se na poseban način i u mirovinsku osnovicu. Detaljnije o tome pišemo u ovom članku. 1. Uvod 2. Postupak pri zapošljavanju na povremenim poslovima u poljoprivredi 3. Što je vrijednosni kupon 4. Mogu li članovi obitelji pomagati u sezonskim poslovima u poljoprivredi 5. Kolika je naknada za rad sezonskog radnika u poljoprivredi 6. Oporezivanje naknade 7. Knjiženje nastalih izdataka 8. Evidencije o uplaćenim doprinosima i priznavanje prava iz mirovinskog osiguranja
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec., ovl. rač. i ovl. rev.
Crafts businesses usually perform their activities during the whole accounting period. However, in order to reduce costs and due to the specific type of certain crafts activities, they may realize income from independent activities just a part of the year (during the season). All the taxation regulations which are to be applied to the independent activities performed during the whole accounting period upon recording of income and expenditure, should also be applied by the enterprises which perform their crafts business activities during the season, only. The prepaid tax on income realized from independent activities is paid by the seasonal craftsman according to the decision made by the authorized tax office of the Tax Administration according to the place of residence or the usual place of residence of the tax payer. Such a tax is to be paid every month with the deadline of the last day in the month for the previous month. The constrivutions for obligatory insurances are to be paid only during the period of performing business activities.
Zakonom o dadiljama predviđa se da stručno osposobljene dadilje čuvaju djecu u svom stambenom ili poslovnom prostoru, ili u stanu roditelja djeteta. Nema li dadilja u tom prostoru vlastite djece, moći će čuvati najviše šestero djece, a mogućnost pomoćne dadilje povećava broj djece do 12. Zanimljivo je da su obuhvaćena djeca do 14 godina, što podrazumijeva i brigu o školskoj djeci u vremenu dok su roditelji zaposleni. Zakon predviđa i kazne do 15.000,00 kuna za one koji će raditi na crno. Više o svemu navedenome u nastavku članka. 1. Uvod 2. Tko može obavljat djelatnost dadilje 3. Poslovni prostor dadilje 4. Stručno usavršavanje dadilje 5. Kako treba izgledati ugovor između dadilje i roditelja 6. Radno vrijeme dadilje 7. Nadležnosti obiteljskog centra 8. Prijave na mirovinsko i zdravstveno osiguranje i obračun doprinosa 9. Poslovne knjige i oporezivanje dadilja 10. Provedba nadzora i prekršajne odredbe 11. Zaključak
Autor: Anamarija Miletić , dipl. oec., ACCA i ovl. rev.
Due to the fact that upon its accession in the European Union on 1 July 2013 the Republic of Croatia becomes a part of the European customs territory, the customs regulations have been changed compared to those which were applied in the Republic of Croatia until 30 June 2013. The Croatia’s independent customs regulations were to a great extent complied with the customs regulations of the European Union. Therefore, it can be concluded that there will be no substantial changes in the customs system of the Republic of Croatia as of 1 July 2013. The persons who have been engaged in some of the customs procedures since 30 June 2013 have to take into consideration all the changes.
After the accession of the Republic of Croatia in the European Union some social rights may be obtained in other EU member countries. Equally, the citizens of other member countries may, under certain conditions, obtain some social rights in Croatia. Accordingly, the citizens of the Republic of Croatia may get the European Health Insurance Card. Under certain conditions persons may have the right to unemployment compensation in other EU member countries. After the accession of Croatia in the EU the status of the employees sent to other member countries will be changed and the corresponding services for such employees will be rendered by the Croatian Pension Insurance Fund. It is important to consider other issues and application of the provisions if a certain person is employed in two EU member countries.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
The provisions of the Act on Trade, which determined the establishment and operations of foreign representative offices of companies with their headquarters in the EU member countries, become invalid as of 1 July 2013, when the Republic of Croatia joins the EU. The article presents the possibilities of dealing with the employment status of the persons working in such representative offices. The contracts on employment may be transferred to another legal person, which will be established by the founder of the representative office. It is also possible to sign an agreement on termination of the contract on employment. The employees may receive the termination of the contract on employment due to redundancy.
The parents’ rights are determined by the Act on Maternity and Parental Leave Subsidies. The basic pre-condition for obtaining such a right is to have the status of the insured person within the system of obligatory health insurance provided by the Croatian Health Insurance Institute. The rights which the insured persons obtain according to the Act on Maternity and Parental Leave Subsidies are: the right to maternity and parental leave and cash compensations and subsidies during the period of exercising such rights. The way of exercising such rights depends on the basis according to which the parents obtained the status of an insured person, such as employment, self-employment (crafts business and free professions), agricultural activities, the status of an unemployed person registered at the Croatian Employment Institute, pension, etc. The adopting parents have similar rights. In order to obtain the above stated rights it is necessary to fulfil the conditions determined by the Act, which has been complied with the regulations of the European Union.
U ovome se članku razmatraju pitanja vezana uz institut otkaza ugovora o radu, kako izvanrednog tako i redovitog, i to poslovno uvjetovanog otkaza. O svemu tome detaljnije u prikazu odluka Vrhovnog suda Republike Hrvatske koji se daju u nastavku, s napomenom da je ova sudska praksa aktualna i u primjeni sada važećega Zakona o radu. 1. Uvod 2. Poslovno uvjetovani otkaz 3. Izvanredni otkaz ugovora o radu
This workshop presents the recording of some forms of purchasing fixed assets in the case when the payment liability is recorded simultaneously with the buyer at the same value. Such business events require for the fixed assets to be debited at the full amount, whereas the credit may relate to various contractual relations and is to be recorded accordingly. The main substantive regulation used upon recognition of the above stated business events is the Rulebook on Budgetary Accounting and Chart of Accounts (Official Gazette no. 114/10 and 31/11 ed.)
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Zakonom o izmjenama i dopunama Zakona o proračunu (Nar. nov., br. 136/12.) Vladi Republike Hrvatske je dana ovlast za donošenje novoga provedbenog propis kojim je u potpunosti zamijenjena Uredba o kriterijima, mjerilima i postupku za odgodu plaćanja, obročnu otplatu duga te prodaju, otpis ili djelomičan otpis potraživanja (Nar. nov., br. 76/12.), a radi ispravljanja određenih nedostatka, odnosno dvojbi na način koji će ubuduće pridonijeti bržem i učinkovitijem rješavanju zahtjeva stranaka. Na ovaj se način ujedno odgoda plaćanja, obročna otplata duga i prodaja, otpis ili djelomičan otpis potraživanja koja se odnose na proračunske prihode uređuju na prepoznatljiv način. Upozorava se da je riječ o proračunskim potraživanjima odnosno dugovima pravnih i fizičkih osoba koja se NE odnose na javne prihode u smislu odredaba općega poreznog sustava. 1. Uvod 2. Odgoda plaćanja i obročna otplata duga 3. Otpis ili djelomičan otpis potraživanja 4. Posebni slučajevi otpisa 5. Prodaja potraživanja
Autori: Nina BAN GLASNOVIĆ , dipl. iur. Ana ZORIĆ , dipl. oec.
Dana 19. svibnja održani su lokalni izbori na kojima su građani pored članova predstavničkih tijela jedinica lokalne i područne (regionalne) samouprave neposredno izabrali, i to po drugi put, općinske načelnike, gradonačelnike i župane te njihove zamjenike. Posebnost ovih izbora je taj što su birači imali pravo istodobno birati i zamjenike iz reda pripadnika nacionalnih manjina odnosno reda pripadnika hrvatskog naroda. U članku će se opisati postupak koji slijedi nakon objave rezultata izbora – primopredaja vlasti i stupanje na dužnost novoizabranih općinskih načelnika, gradonačelnika i župana, uz poseban osvrt na pitanje nespojivosti obnašanja tih dužnosti te načina njihova obavljanja. 1. Uvod 2. Ovlasti izvršnog tijela 3. Izbor i utvrđivanje rezultata izbora 4. Nespojive dužnosti 5. Početak mandata i stupanje na dužnost 6. Način obavljanja dužnosti 7. Prestanak dužnosti i prijevremeni izbori
U saborskoj proceduri nalazi se Konačni prijedlog Zakona o izmjenama Zakona o javnoj nabavi (dalje: KP ZIDZJN). Iako se očekuje njegovo skoro usvajanje, on nije bio usvojen u vrijeme pisanja ovog članka. Važeći Zakon o javnoj nabavi (Nar. nov., br. 90/11., dalje: Zakon) stupio je na snagu 1. siječnja 2012. U ovom se članku objašnjavaju razlozi njegovih promjena te njihovo navođenje i sažeto objašnjenje. 1. Glavni razlozi donošenja izmjena i dopuna Zakona o javnoj nabavi 2. U čemu se sastoje izmjene
Within the system of budgetary accounting there are three-month accounting periods within the accounting (calendar) year. Accordingly, the financial reports for the first half of 2013 are to be prepared and disclosed. The financial reports for the period from January to June 2013 are to be prepared in the same way as those prepared for the same period in 2012. Besides the general instructions for preparation of financial reports within the system of budgetary accounting for the period from January to March 2013, the article presents some specifics of financial reporting.
The article analyzes annual financial reports of enterprises for 2012 according to their business activities. It includes the data on income, expenditure and profits of enterprises. The article specifically stresses the data on profit and loss, income and expenditure, investments into fixed assets, the number of employees, etc.
1. Gospodarstvo 2. Cijene u RH I EU 3. Proizvođačke cijene industrije RH I EU 4. Industrijska proizvodnja 5. Vanjskotrgovinska razmjena 6. Trgovina na malo 7. Turizam 8. Plaće 9. Likvidnost i insolventnost 10. Zaposlenost i nezaposlenost