According to the Amendments to the Rulebook on Income Tax, which became effective on 5 July 2013, the receipts realized by physical persons who subject to income tax payment, may not be paid in cash. The income from independent activities (sole traders and free professions), the income from periodical independent activities (author’s fees, compensations according to the temporary work contracts, etc.), the receipts from property and property rights and the donations to physical persons for medical treatment and purchase of orthopaedic appliances have to be paid on the giro-account. Salaries, dividends, shares in profit, the receipts from the sales of share (of financial assets), students’ and pupils’ earnings through mediation agencies, scholarships to high school students and full time students, the purchase of the secondary raw materials to the value of more than HRK 1,600.00 a month, the work in election activities are to be paid on the giro-account or exceptionally on the current account or the savings book. Pensions and other receipts which have not been stated previously may be paid in cash.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Due to the introduction of new procedures of VAT calculations as of 1 July 2013, the advance payments have again become a current topic, comprising the deliveries in the country, the deliveries and acquisitions within the EU and the imports and exports from the third countries. The most frequent questions in this field are whether an invoice for advance payment should be issued, whether a tax liability arises according to such an invoice and when the right to pre-tax emerges. The article provides the answers to such questions, especially those regarding the advance payments for the deliveries in the country, the deliveries and acquisitions within the EU and the imports and exports from the third countries. The article also presents the examples of accounting for the given and received advance payments in the country and the examples of an invoice for advance payments and the invoice for the delivery in which the received advance payment has been calculated.
Autori: Dr. sc. Tamara CIRKVENI , ovl. rač. Dr. sc. Ljerka MARKOTA , ovl. rač.
The transportation services, especially those provided over the border, always had a specific tax position, which has significantly changed since the accession of the Republic of Croatia to the European Union. The new tax regulations which have been applied in the sales of goods and services since 1 July 2013 are not sufficient in a number of situations. Accordingly, the transportation companies will be forced to know and apply the taxation regulations valid in other countries in which they provide transportation services. The reason for this is the fact that each EU member country has the right to collect the value added tax, especially in the case of final consumption, on the compensation for the transportation services provided through their country. The article presents the specifics of taxation of transportation of goods and passengers.
After the accession of the Republic of Croatia to the European Union, some enterprises are faced with the accounting for trilateral business operations. Such business events comprise three tax payers from three different member countries, whereby the purchased goods are dispatched from the first deliverer directly to the end customer. The article presents the issues which have to be considered in such a case and how such a business event is to be recorded in the tax books of tax payers.
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
After the completed compliance of the Croatian VAT system with the Directives of the EU, the calculations in construction activities underwent some significant changes compared to the calculation procedures which were valid until 30 June 2013. It refers to the transfer of the VAT liability from the constructor to the client, who overtakes the obligation to pay such a tax. Due to the fact that the VAT Rulebook includes some changes of the procedure of application, the article presents the parts which refer to construction industry such as construction activities, maintenance, repair and reconstruction of buildings, comprising the emergence of a taxable event – construction service.
Autor: Dr. sc. Vlado BRKANIĆ , prof. vis. šk., ovl. rač. i ovl. rev.
The special taxation procedure of travel agencies is applied on the operations of travel agencies if they operate with travellers on their own behalf and use the services and delivery of goods of other tax payers for provision of travel services. The procedure is not applied to the travel agencies which operate only as mediators, i.e. act on somebody else’s behalf and account. The procedure comprises the taxation of the margin, i.e. the difference in price which the particular agency realizes in operations with travellers in the case when it uses the services ot other tax payers who provide them directly to travellers. The special taxation procedure of travel agencies which provide their services to travellers on their own behalf and obtain such services from other tax payers is obligatory. Such agencies cannot choose the regular taxation of such services. It should be taken into account that such a way of taxation, i.e. VAT calculation, comprises only the services rendered to a traveller, i.e. a physical person in the European Union.
Until 1 July 2013 invoicing was conditioned by the specific conditions regarding invoices in the electronic form and invoices in the written form, including the specific marking of invoices depending on whether an invoice is issued by the income tax payer or the profit tax payer. When the new VAT Rulebook became effective the procedures of invoicing were changed compared to those valid until 1 July 2013. Some procedures have been simplified, e.g. scanning of an invoice and sending them via email. The mark R-1 is not written on the invoice, whereas the mark R-2 remains. The tax payers subject to the Accounting Act still need to sign invoices.
The contents of the invoice of the VAT payer is determined by the VAT Act. This Act, however, determines only the issue of invoicing to value added tax payers. The contents of the invoices for cash transactions is determined by other regulations. The article presents a few practical recommendations for the elements of the contents of cash invoices and invoices in general. Due to the fact that the Rulebook allows the issuing of an invoice electronically, the article includes this topic, too.
Autor: Dr. sc. Šime GUZIĆ , viši pred. i ovl. rač.
The author of the article explains the requirements of the new IFRS 13 – Fair Value Measurement, which has been complied with the requirements of the American SFAS 157 - Fair Value Measurements and which defines a fair value as an exit price, not as an entry price, as it was defined in the previously valid IFRSs. Besides defining the term of a fair value, the above stated Standard has established the framework of determining a fair value and defined the data to be disclosed upon determination of a fair value. The Standard has been effective since 1 January 2013 and is to be applied by all the entities obliged to apply the IFRS when determining a fair value. The exceptions refer to the payment transactions based on the stocks according to the IFRS 2, the lease transactions comprised by the IAS 17 and determination of the net realizable value according to the IAS 2 and the value in use according to the IAS 36.
Although budgetary persons have not been established with the aim of making a profit, they may according to the certain criteria perform economic activities. If a budgetary person becomes a value added tax payer due to the performance of economic activities, such a person is obliged to issue an invoice for the delivered goods and services. The value added tax system referring to budgetary persons basically divides such persons into the group of non-tax payers and the group of value added tax payers. The article presents the ways of invoicing by budgetary persons, depending on whether they are obliged to pay the value added tax or not.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
This workshop of non-profit accounting records and analyzes the recordings regarding the sales of long-term non-financial assets. In order to correctly present such sales it is necessary to the determine the period in which it was performed. The main regulation applied upon the recognition of the above stated business events is the Directive on Accounting of Non-Profit Organizations (Official Gazette no. 10/08 and 07/09).
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Od 1. srpnja izaslanje radnika unutar Europske unije (EU) uređeno je uredbama EU za koordinaciju sustava socijalne sigurnosti, a dvostranim ugovorima o socijalnom osiguranju samo s nekoliko država koje nisu članice EU. Prije članstva Republike Hrvatske u EU, to je područje bilo uređeno isključivo dvostranim ugovorima o socijalnom osiguranju, ali su od 1. srpnja 2013. ugovori s državama članicama EU zamijenjeni uredbama EU za koordinaciju sustava socijalne sigurnosti. Kako se uredbe primjenjuju sada i na osiguranike Hrvatske, pročitajte u ovom članku. 1. Uvod 2. Koji dio sustava socijalne sigurnosti koordiniraju uredbe EU 3. Dvostrani ugovori i sporazumi u prijelaznom razdoblju 4. Nadležnost država u primjeni zakonodavstva 5. Potvrda A1 6. Izaslanje zaposlenih osoba 7. Izaslanje samozaposlenih osoba 8. Rad u dvije ili više država 9. Samozaposlene osobe 10. Državni službenici 11. Ugovorno osoblje Europskih zajednica 12. Postupak kada osoba obavlja djelatnost u dvije ili više država 13. Pomorci 14. Odstupanje od pravila 15. Zaključak
After the accession of the Republic of Croatia to the EU the member countries in relation to the Republic of Croatia are not any more considered as foreign countries. Accordingly, the insured persons subject to the Croatian legislation, who travel, work or stay in the member countries due to some other reasons, are not obliged to pay the contributions for health insurance abroad.
Autor: Anamarija Miletić , dipl. oec., ACCA i ovl. rev.
O oporezivanju inozemnih mirovina pisali smo u časopisu RRiF, br. 3/13. prema propisima koji su bili tada na snazi, očekujući da će Pravilnikom o izmjenama i dopunama Pravilnika o porezu na dohodak biti uređeno pojednostavljenje u obračunu poreza na inozemne mirovine. Očekivani Pravilnik objavljen je u Nar. nov., br. 79/13., a primjenjuje se od 5 srpnja 2013. Tim su Pravilnikom uređene neke novosti u oporezivanju inozemnih mirovina, o čemu pišemo u ovom članku. 1. Uvodne napomene 2. Što treba učiniti umirovljenik koji počinje primati mirovinu iz inozemstva 3. Obračun poreza na inozemne mirovine
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Salaries represent the basis of insurance on which the contributions are paid, based on the generation solidarity. The contributions are the revenue of the state budget, from which pensions, the right to which was realized by the former employees during their years of service, are financed. In order to secure a permanent inflow of the funds into the state budget, it is necessary to control the payment of the contributions in view of the basis and the application of the corresponding rate on the regular salaries and the salaries of the employees who have the right to the prolonged insurance period. The control is carried out by the Croatian Institute for Pension Insurance. Due to the fact that the employers are obliged to effect such payments on behalf of their employees, they are also obliged, if required by the Croatian Institute for Pension Insurance, to draw up in the specific forms the recapitulation of the paid salaries for the years in which the contributions for pension insurance were paid based on the generation solidarity.
A special procedure of margin taxation may be applied by art dealers (resellers) – VAT payers in the sales of second-hand goods, works of art, collectibles or antique objects. In such a case all the determined conditions have to be fulfilled and the input and output invoices for such an object should be entered in the specific tax records – the PDV-MI and the PDV-MU forms. The resellers calculate the Vat from the realized margin (the difference between the sales and net price) but do not record the VAT amount in the invoice.
Autori: Jasna VUK, dipl. oec. i ovl. rač. Dr. sc. Ljerka MARKOTA , ovl. rač.
The new Value Added Tax Act introduced the provisions which refer to the budgetary and non-profit legal persons, besides the existing tax payers and those who are not obliged to pay VAT according to the above stated Act. The article states The article presents the new provisions which should be taken into account by the budgetary and non-profit legal persons as obligatory tax payers.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The regulations on tariffs in Croatia determine the tariff taxation system, comprising among other things, energy-producing materials and electricity. According to the Act on Tariffs the energy-producing materials include natural gas, coal, lignite and coke. The article presents the new tariff institutes referring to the taxation of electricity, natural gas and solid fuels such as tariff payers, filing for entry into the register of tariff payers, emergence of the obligation to calculate and pay tariffs, monthly reports, records of tariff payers, tariff exemptions and obtaining the status of the exempted tariff payer.
Due to their contents, the relations and transactions with affiliated parties may represent a higher risk of incorrect presentations in financial reports then the transactions between non-affiliated parties. Accordingly, the existence of the risks behind the relations and transactions with affiliated parties points to the important role of the auditor in covering such risks.
Autorica u članku opisuje prijedlog amandmana na MRS 41 – Poljoprivreda koji je donio Odbor za međunarodne računovodstvene standarde u Londonu. Prema tom amandmanu predlaže se primjena MRS-a 16 – Nekretnine, postrojenja i oprema na određene višegodišnje nasade. 1. Prijedlog novog amandmana 2. Zaključak
This article represents the first part of the series European Funds and Programmes. The accession of the Republic of Croatia in the European Union opens up a number of possibilities which may be used according to the corresponding information. This is, however, not a simple process. Certain knowledge is required in order to understand it completely and to prepare a meaningful proposal of the project which can be co-financed. In this series the first four articles will present the information on creation of the funds and programmes, the EU budget which provides the finances for them, the way of their managing and the types of funds. The other articles will analyze the issues of the specific essential funds and programmes, their criteria, the preparation of the documents and the realization of the granted projects.
1. Nova direktiva o računovodstvu 2. Na jednom mjestu informacije o pristupu novcu EU 3. Francuska ukinula porezne olakšice malim tvrtkama 4. Mađarska povećala porez na financijske transakcije 5. Njemačka požuruje prelazak na sustav plaćanja SEPA 6. Pet članica kasni s razmjenom poreznih informacija 7. Dogovorena pravila za spašavanje banaka 8. EU želi do kraja godine razmjenu podataka o računima 9. Španjolski prijedlozi za jačanje poduzetničke kulture 10. Otvoren natječaj za financiranje projekata eko-inovacija
The amendments refer to auditor’s reports, which are an integral part of the proposal to file for a pre-bankruptcy procedure, all in order to comply with the International Standards on Auditing. Accordingly, the debtor is obliged to enclose the auditor’s report on the financial statements, the financial and operational plans on re-structuring and objectivity of the enclosed list of obligations. However, the debtor is not obliged to enclose the auditor’s report on the estimated value of the company, any more.
U praksi su česti slučajevi nesnalaženja nasljednika u situacijama kada iznenada nasljeđivanjem stječu određenu imovinu, a nepoznavanje procedure vođenja ostavinskog postupka te posljedice poduzimanja ili nepoduzimanja određenih radnji u tom postupku mogu biti višestruke i dalekosežne. Naime, kako nasljeđivanjem nasljednici stupaju u pravni položaj ostavitelja, oni, osim što stječu njegovu imovinu, istodobno vjerovnicima ostavitelja odgovaraju za njegove dugove. Stoga autor u ovom članku detaljno objašnjava način provedbe ostavinskog postupka kao i ulogu javnih bilježnika u tom postupku. S tim ciljem objašnjava i sastavljanje smrtovnice, popis ostaviteljeve imovine (ostavine), predaju i proglašenje oporuke, pretpostavke valjanosti oporuke te njezine zakonske oblike. Uz to, u ovom se članku daje ogledni primjer rješenja o nasljeđivanju i precizira odgovornost nasljednika za dugove ostavitelja, dok će se u idućem broju našeg časopisa objasniti porezni tretman naslijeđene imovine (nekretnina i pokretnina) te razjasniti pitanja vezana za porezna oslobođenja i porezne prijave. 1. Uvodno 2. Ciljevi, karakteristike i načela ostavinskog postupka 3. Nadležnost za provedbu ostavinskoga postupka 4. Prethodne radnje u ostavinskom postupku 5. Pokretanje i vođenje ostavinskog postupka i ostavinske rasprave 6. Naknadno ispravljanje onoga što je utvrđeno pravomoćnim rješenjem o nasljeđivanju 7. Odgovornost nasljednika za dugove ostavitelja
U članku Stjecanje imovine nasljeđivanjem i provedba ostavinskog postupka prikazan je primjerak rješenja o nasljeđivanju. U ovom se članku na konkretnom primjeru tog rješenja o nasljeđivanju objašnjava porezni tretman naslijeđene imovine, odnosno nekretnina i pokretnina, te se razlažu porezna oslobođenja i porezna prijava. 1. Uvodne napomene o oporezivanju nasljedstva 2. Oporezivanje naslijeđenih darovanih nekretnina 3. Oporezivanje naslijeđenoga ili darovanoga osobnog vozila tržišne vrijednosti do 50.000,00 kn 4. Oporezivanje nasljedstva i darova prema Zakonu o financiranju jedinica lokalne i područne (regionalne) samouprave 5. Zaključak
The status of foreign currency residency/non-residency has not been changed since the date of the accession of the Republic of Croatia to the European Union: foreign currency residents/non-residents retain the same status and the provisions of the Act on Foreign Currency Transactions apply to them. Although this Act was amended on 1 July 2013, it has not introduced any essential news into the foreign currency system of the Republic of Croatia compared to the Act which was effective until 20 June 2013. One of the important obligations of foreign currency residents is the statistical reporting on credit and deposit transactions, which is to be submitted to the Croatian National Bank. The article provides the replies to the frequently asked questions by the entities obliged to submit statistical reports on such transactions to the Croatian National Bank.
According to the new provisions of the VAT Act the tax payers within the system of Income tax and VAT are faced with the new challenges and a number of changes referring to the determination of the VAT liabilities. An income tax payer may calculate VAT according to the received or collected compensations for the delivered goods or services. They remain in such a taxation system until the end of 2014. However, in some cases, regardless of the emergence of the liabilities and deduction of the prepaid tax based on the principle of cash, there are some exceptions for such VAT payers as of 1 July 2013.
The Incoterms Parities of Delivery of Goods (transport clause in a contract or invoice) determine which costs and risks regarding delivery of goods are to be beared by the seller and the buyer, i.e. when the risk regarding the goods is transferred from the seller to the buyer. The delivery parities defined by the Incoterms are present in all the business documents which participate in foreign trade operations and some reports (e.g. Intrastat Reports) which economic entities are obliged to deliver to the Customs Administration of the Republic of Croatia after its accession to the European Union. They are necessary for smooth foreign trade operations and are recognized by the world courts, too.
The procedure of inner production represents one of the allowed customs procedures after 1 July 2013. Principally, it does not differ from the procedure which was allowed before. However, the old customs approvals of such a procedure have to be regularly completed. They are expected to be completed until 1 July 2014. Upon their completion, which occurs in various periods, until the final deadline, it is important to take into consideration the status of goods which is comprised by the procedure of the inner production.
Zakonom o izmjenama i dopunama Zakona o ugostiteljskoj djelatnosti (Nar. nov., br. 80/13., dalje: Novela) koji je stupio na snagu 6. srpnja 2013., izmijenjen je i dopunjen Zakon o ugostiteljskoj djelatnosti (Nar. nov., br. 138/06., 152/08., 43/09., 88/10. i 50/12., dalje: ZUD). U nastavku članka autorica objašnjava osnovna pitanja koja su obuhvaćena tom Novelom. 1. Uvod 2. Obavijest o podnošenju pisanih prigovora potrošača 3. Obavljanje ugostiteljske djelatnosti u prostorima stambene namjene i nezakonito izgrađenim građevinama 4. Pružanje ugostiteljskih usluga u domaćinstvu ili na nekretnini srodnika 5. Pružanje ugostiteljskih usluga u domaćinstvu od strane srodnika iznajmljivača 6. Izdavanje rješenja o odobrenju za iznajmljivače u nelegalno izgrađenoj građevini 7. Izdavanje rješenja o odobrenju za oba bračna druga odnosno za članove obitelji 8. Brisan je uvjet poslovne sposobnosti za iznajmljivača
After its accession to the European Union the Republic of Croatia has become a part of the unique EU market. Within the framework of trading with goods with the EU member countries the customs formalities and the unique customs declarations have been cancelled. They were the important source of data for the statistics of the exchange of goods. The Intrastat research, which replaced customs declarations, has been applied since 1993 and was introduced in the Republic of Croatia on the date of its accession to the EU.
Pristupanjem Republike Hrvatske Europskoj uniji, u sustavu koordinacije socijalnog sustava s Uredbama EU bilo je potrebno izmijeniti i Zakon o obveznom zdravstvenom osiguranju. O novostima koje su uređene tim Zakonom piše naša suradnica iz Ministarstva zdravlja. 1. Uvod 2. Što je uređeno zakonom o obveznom zdravstvenom osiguranju 3. Opseg prava iz obveznoga zdravstvenog osiguranja 4. Osiguranici obveznoga zdravstvenog osiguranja 5. Pravo na zdravstvenu zaštite 6. Naknada plaće za bolovanje
Bilo je za očekivati da će tržište rada postati otvorenije nakon ulaska RH u Europsku uniju, ali još će neko prijelazno razdoblje biti potrebne radne dozvole za rad na području Europske unije, čije trajanje ovisi o rezultatima pregovora za članstvo, ali je uobičajeno da prilikom širenja Europske unije, članice još neko vrijeme štite svoja tržišta rada. Više o novom uređenju rada stranaca u RH pročitajte u nastavku članka. 1. Uvod 2. Nova pravila rada stranaca za sve državljane EGP-a ili samo za neke 3. Boravak državljana države članice EGP-a (kada nema ograničenja) 4. Radnici iz trećih zemalja i zemalja članica „s ograničenjem“ 5. Visokokvalificirani radnik iz treće zemlje 6. Državljani trećih zemalja koji imaju odobren stalni boravak u drugoj članici EGP-a 7. Zaključak
Autor: Anamarija Miletić , dipl. oec., ACCA i ovl. rev.
U drugoj polovini lipnja ove godine donesene su zadnje izmjene i dopune Zakona o radu. Jedna za praksu značajna i izrazito aktualna novost odnosi se na institut radne knjižice, i to na ukidanje klasične radne knjižice pristupanjem naše zemlje u punopravno članstvo u EU te na njezinu supstituciju (virtualnom) e-radnom-knjižicom. Ovim se člankom skreće pozornost na novosti u vezi s radnom knjižicom. 1. Uvod 2. Novosti u vezi s ukidanjem radne knjižice 3. Elektronički zapis podataka o radniku
U ovom se članku razmatraju pitanja u vezi s izvanrednim otkazom ugovora o radu, zatim otkazom ugovora o radu zbog skrivljenoga ponašanja te revizijom u radnom sporu. 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. Izvanredni otkaz ugovora o radu 3. Otkaz ugovora o radu zbog skrivljenog ponašanja 4. Revizija u radnom sporu
Upon the accession of the Republic of Croatia to the European Union the latest Amendments to the Labour Act became effective. They comprise the following institutes: replacement holiday, temporary employment, the agency for temporary and periodical employment, limitation of the number of overtime working hours, trial period and the collective redundancy of workers. The Amendments also include the institutes which refer to the employees’ representative in the organ of the European company, participation of employees in decision-making in the European co-operative, participation of employees in decision-making upon merger or takeover of the employers over the board. The author of the article does not analyze all the above stated institutes, just the ones referring to the contract on temporary employment, working hours and trial period.
Tijekom posljednje dvije godine donesena su nova pravila odnosno elementi koje države članice imaju obvezu poštovati u okviru Europskog semestra, kao mehanizma za koordinaciju i upravljanje ekonomskih i fiskalnih politika država članica EU, a u skladu s ciljevima fiskalne stabilnosti i rasta. S obzirom na te okolnosti, od Republike Hrvatske se traži prilagodba europskim zahtjevima. Jedan je od načina i mijenjanje zakonske regulative koja uređuje fiskalnu odgovornost. U ovom se članku daje prijedlog promjena važećeg Zakona o fiskalnoj odgovornosti. 1. Uvod 2. Nova pravila Europskog semestra 3. Izmjene i dopune Zakona o fiskalnoj odgovornosti 4. Zaključak
Autori: Mr. sc. Ivana RADELJAK NOVAKOVIĆ, dipl. oec. Ana ZORIĆ , dipl. oec.
It is understandable that the persons obliged to apply the Act on Public Procurement require the check-up of their intended acts. This article provides the replies to a number of various questions in the field of public procurement. This is the seventh group of the replies in the field of public procurement. The previous group was published in the Supplement to the RRiF Journal – Operations of Budget and Budget Beneficiaries, no. 05/13.