As of 1 January 2014 the VAT rate of 10% applied on goods and services in 2013 has been changed to 13%. Such a VAT rate refers to accommodation services, preparation of food, serving food in catering facilities, newspapers and magazines which are not published daily, edible oils and greases, children’s food, water (except the water packed in bottles or some other packaging), white sugar made of reed and sugar beet (placed on the market in crystal form). Accordingly, the invoices for the delivered goods and services should state the new VAT rate of 13% starting on 1 January 2014. Before the application of the new VAT rate of 13% tax payers should carry out some preparations. They mostly include the electronic updates of the new VAT rate in the invoice, starting on 1 January 2014. However, the VAT regulations require from retailers to stock-take all the goods on which the VAT rate is to be changed.
The Amendments to the Act on Contributions, which became effective on 19 December 2013, represent the compliance to the regulations of the European Union. The Amendments to the Income Tax Act become effective on 1 January 2014, except for some provisions which refer to the benefits for the areas of the special state care, mountain areas and the Town of Vukovar.
As of 1 January 2014 the new references for payments of contributions and income taxes are to be applied only for the payments of the receipts to physical persons, for which the person obliged to calculate the taxes/contributions has to deliver the JOPPD Form, however not for the payments of the taxes/contributions which are not settled according to the decision made by the Tax Administration.
Autor: Anamarija Miletić , dipl. oec., ACCA i ovl. rev.
A. ČLANARINE 1. Sastavljanje konačnog obračuna članarine u turističkim zajednicama B. NAKNADE 2. Naknade za općekorisne funkcije šuma C. RENTE 3. Spomenička renta 4. Članarine i doprinosi za koje se ne podnosi godišnji obračun
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
1. Zakonski temelj 2. Imovina koja podliježe obračunu amortizacije 3. Imovina koja ne podliježe obračunu amortizacije 4. Osnovica za obračun amortizacije 5. Stope amortizacije 6. Metode obračuna amortizacije 7. Početak i prestanak obračuna amortizacije 8. Objavljivanja u financijskim izvještajima u vezi s amortizacijom 9. Amortizacija s motrišta poreza na dobitak
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
1. Uvod 2. Podsjetnik pri izradi godišnjeg obračuna 3. Zaključna knjiženja u vezi s rashodima koja prethode sastavljanju računa dobitka i gubitka za 2013. 4. Zaključna knjiženja u vezi s prihodima 5. Razlika prihoda i rashoda te utvrđivanje računovodstvenog dobitka (gubitka) 6. Primjer sastavljanja računa dobitka i gubitka za 2013.
1. Uvod 2. Obveznici sastavljanja izvještaja o novčanom tijeku 3. Vrste novčanih tijekova 4. Metode sastavljanja izvještaja o novčanom tijeku 5. Objavljivanja uz izvještaj o novčanom tijeku 6. Zaključak
This budgetary workshop presents and explains the recording of the exchange of long-term non-financial assets between budget beneficiaries. In one situation the long-term non-financial assets do not have any book value, whereas in the other one they have a different book value. In both situations the net values of the long-term assets which are exchanged are different. In the case when the long-term assets without a book value are exchanged, the accounts of the sub-group 915 are not used, whereas such accounts have to be used if the long-term assets have a book value. The reason is the fact that in the first situation neither the volume nor the value of the assets is changed, whereas in the other situation the volume of the assets is changed.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Despite the fact that the use of cash is limited according to the legal regulations, non-profit organizations frequently operate with cash. Accordingly, non-profit organizations are obliged, depending on their activities and accounting system, to establish and record the system of cash transactions pursuant to the provisions of the Directive on Non-Profit Accounting. Such a Directive determines the obligation of keeping the records on cash in hand. The article presents the recording of business events in cash transactions by non-profit organizations.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
Due to the forthcoming changes in the financial operations of non-profit organizations, some accounting procedures have to be adjusted to such changes. Therefore, there are proposals to change the Directive on Non-Profit Accounting. In the time when this article was prepared the Amendments to the Directive on Non-Profit Accounting were not yet published.
According to the Act on Contributions (Official Gazette no. 84/08 to 144/13) the contributions for certain payments to a former employee, according to which the income from non-independent work is determined, are calculated according to the receipts from which other income is determined. The calculation of the receipts according to which the contributions are calculated as those for other income and the income tax is calculated according to the receipts from which the income from non-independent work is determined should be entered in the JOPPD Form.
At the beginning of each year it is necessary to pay attention to the new regulations which are to be applied in the forthcoming year. The changes refer to the lowest base amount on which the contributions for monthly employment are paid and the highest annual base amount on which the payment for pension insurance based on generation solidarity is to be effected. The new way of submission of the reports to the Tax Administration on the paid salaries, other receipts subject to income tax becomes effective on 1 January 2014, including the new obligation of reporting on non-taxable receipts. Such a report is to be submitted in the JOPPD Form – unique form of taxes, surtaxes and contributions.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
The new VAT Tax, which has been applied since 1 July 2013, determines the relocation of goods of a tax payer for the needs of his/her business operations into another EU country as the delivery of goods including compensation. The author of the article explains the provisions of the VAT Act and the VAT Rulebook, which define the realization of such transactions, and includes the examples of recording such transactions in accounting and taxation systems. The article also defines the transactions which are not regarded as relocation of goods within the EU and presents some concrete examples from the business practice.
As of 1 January 2014 all the receipts which subject to the taxation as other income should be reported by the payers in the new form – the JOPPD Form – Report on Receipts, Income Tax, Surtax and Contributions for Obligatory Insurance on Payment Date. The above stated Form has thus replaced the R-Sm Form and the IDD Form which are to be delivered for the payments made up to 31 December 2013 for the last time, This article presents the calculation of the income tax based on certain receipts which are taxed in the way determined for the other income.
According to the Act on Tariffs and the Rulebook on Tariffs the tariff payers – small producers of alcoholic beverages and small producers of wine are obliged to submit an annual report, only. Other tariff payers do not submit annual reports. Small wine producers are obliged to submit their annual report for 2013 until 31 January 2014. Small producers of alcoholic beverages are obliged to submit their annual report for 2013 until 20 January 2014. A small producer of alcoholic beverages and a small wine producer are obliged to submit the application for entering into the register of tariff payers to the authorized customs office according to their headquarters or place of residence, within eight days after the start-up of the production, at the latest. The application is submitted in three copies in the PUR Form. They also have to deliver the information on the place of production and the volume of the machinery used for the production of alcohol – cauldron in his/her ownership in use.
The navigation activities which fulfil the determined conditions may subject to the tax payment according to the tonnage of the vessel, instead of the profit tax. Such a taxation system may practically be applied as of the beginning of 2014 by all the tax payers who have decided to pay the tax according to the tonnage, instead of the profit tax. The application of the tax according to the tonnage may be filed six months before the beginning of the tax period, in which the tax per tonnage is to be paid, at the latest. The tax per tonnage is to be paid regardless of the results of entrepreneurial activities.
Employers and other payers of receipts, on which they calculated, reduced and paid income tax on behalf of tax payers, are obliged to deliver the reports to the Tax Administration until 31 January 2014. The tax regulations determine such a way of paying income tax as after-tax payment. A special report on the paid salaries in 2013, the calculated and paid income tax and surtax from the salaries and the net salary of each employee is to be prepared in the IP Form. Such a Form is delivered to the tax Administration and the copy to each employee. The payers of other income and other receipts on which the after-tax is paid are obliged to provide such data in the ID-1 Form and deliver it to the Tax Administration. The payers of the receipts on which they have calculated and paid income tax and surtax are obliged to deliver the Receipt in the determined form to each person to whom such a payment has been effected.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
1. Novi propisi protiv neplaćanja poreza 2. Postignut napredak u povratu prekograničnih dugova 3. Europska komisija kaznila 8 banaka s ukupno 1,7 milijarda eura 4. Do kraja godine prijedlog izmjena propisa o bankama 5. Jeftini zajmovi u zamjenu za reforme 6. Francuska upozorena na poreze, Njemačka zbog trgovinskog viška 7. Skupa regulativa gasi rafinerije
The RRiF issues 8/13 and 10/13 included the articles on the public policies of the European Union and the Budget of the European Union. The RRiF issue 11/13 comprised the way of granting the financial assets of the European Union. The author of this article presents the types of granting the financial assets of the European Union, certain differences between public procurement and public tenders for granting non-refundable assets and other important issues regarding the types of granting the financial assets of the European Union.
The persons obliged to apply the Act on Prevention of Money Laundering and Financing of Terrorism have a number of tasks in order to prevent money laundering. These are rarely onetime tasks, but have to be carried out continuously. Besides, the risk of money laundering and financing of terrorism represents the basis of realization of the prevention of money laundering by each person obliged to apply the above stated Act. Due to the fact that the risks are differently valuated, the realization of the system of prevention of money laundering by the persons obliged to apply the above stated Act is different, too.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Pravilnik o uvjetima za pripremu i provedbu projekata financiranih strukturnim instrumentima temeljni je dokument u sustavu provedbe projekata EU-a koji definira pravnu osnovu, opće uvjete, uvjete za razvoj projekata, uvjete za provedbu projekata, uvjete za razdoblje nakon završetka projekata te uvjete u prijelaznom razdoblju iz pretpristupnih programa u strukturne i kohezijski fond. Pravilnik i njegovi prilozi definiraju mnoge ključne uvjete koje objašnjavamo u ovom članku, no za korisnike je bitno istaknuti uvjete provedbe, odnosno standardne uvjete ugovora o dodjeli bespovratnih sredstava. Dijelove tog ugovora predstavit ćemo u sljedećim brojevima RRIF-a. 1. Uvod 2. Uvjeti za pripremu i provedbu projekata 3. Kontrola i revizija sredstava
The new Act on Leasing became effective on 5 December 2013. Some of the new provisions comprise the fact that the future object can be leased, the leasing provider can also be a physical person. The new Act also determines the new management authorities, the share capital of a leasing company and the operations of foreign leasing companies in the Republic of Croatia.
In order to prepare the balance of payments of the republic of croatia, the croatian national bank should be informed on certain transactions. principally, each legal person doing business with foreign currency non-residents should check up his/her obligation of reporting the croatian national bank. One of the “general” reports is the annual report on income and expenditure arising from the services rendered to foreign countries i.e. foreign currency non-residents or the annual report on income and expenditure arising from the exchange of goods with foreign countries (us-gp form). such a report includes, among other things, the transactions regarding salaries and other compensations based on the performed work and the corresponding contributions.
A crafts business represents a permanent performance of the allowed economic activities (those which are not legally forbidden) by craftsmen (physical persons) in order to achieve income or profit from production activities, sales activities or provision of services on the market. Compared to the old one, the new Act on Crafts Businesses, which became effective in December 2013, did not introduce any substantial new provisions into the Croatian legal system. Therefore, this article does not present all the institutes determined by this Act, but only those which are important for the practice, such as e.g. starting up a new crafts business, assistance in crafts business, performing crafts business by legal persons, responsibility of craftsmen for liabilities.
Slobodne se zone uobičajeno definiraju kao područja na kojima se primjenjuju uvjeti poslovanja (carinski, porezni, trgovinske mjere) različiti od uvjeta na ostatku teritorija pojedine države, a grupiraju se u 4 kategorije: trgovinske zone, izvozno-proizvodne zone, posebne ekonomske zone te industrijske zone. Procjenjuje se kako u svijetu postoji oko 2 700 slobodnih zona, a zajednički im je nazivnik primjena carinskog režima, u pravilu liberalnijeg, od režima poslovanja na ostalom području pojedine države. U Republici Hrvatskoj slobodne su zone uređene posebnim zakonom, a Hrvatski je sabor 29. studenoga 2013. donio treće izmjene i dopune ovog Zakona. One su objavljene u Nar. nov., br. 148/13. i predmet su ovog članka. 1. Uvod 2. Slijed promjena zakonodavstva u vezi sa slobodnim zonama 3. Promjene Zakona o slobodnim zonama krajem 2013. 4. Osnivanje slobodnih zona 5. Poslovanje 6. Slobodne zone u RH u 2013. 7. Slobodne zone u Europskoj uniji 8. Zaključak
The measures of the common agricultural policy comprise the largest and the most complex components. Following the article Common EU Market (RRiF no. 6/13), this article presents the measure applied in the calculation of the customs duties upon import of some finished food products.
The author of this article analyzes some relevant issues regarding the extraordinary termination of employment due to especially serious violations of the provisions from labour relations (signing and issuing invoices to sub-contractors of the employers for the works which have not really been performed, sleeping of the custodian during working hours on the construction site and omission to stop the line for metal grinding, which resulted in the broken gear). All these issues are presented in view of the recent court practice of the Supreme Court of the Republic of Croatia, stressing the fact that such a court practice has now been applied according to the valid Labour Act.
Following the adoption of the State Budget of the Republic of Croatia for the year of 2014 and the projections for the years of 2015 and 2016 the Act on the Realization of the State Budget of the Republic of Croatia for the Year of 2014 was passed. The article explains the realization of the State Budget for the year of 2014 in view of borrowings by the units of the local and regional self-government, managing the government property and debts, subsidy measures in economy and the use of of the dedicated revenues and income and one’s own income.
The Government of the Republic of Croatia and the trade unions of the civil servants and employees signed on 3 August 2013 the Collective Agreement for Civil Servants and Employees for the limited period of time, i.e. until 1 August 2016. Besides the Collective Agreement, the Government of the Republic of Croatia and the trade unions of the civil servants and employees signed the Annex 1 to the Collective Agreement for Civil Servants and Employees, which are in view of their contents the same to the previous Collective Agreement and its Annex, except in the part which refers to the compensation for transportation costs and the jubilee awards. Although most of the provisions of the new Collective Agreement for Civil Servants and Employees do not differ from the provisions of the former Collective Agreement, there are still some new ones, which are presented in this article.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
Nakon ljetošnje, srpanjske novele Zakona o javnoj nabavi, uoči zimskih praznika stupile su na snagu nove izmjene i dopune Zakona o javnoj nabavi koje, iako opsegom i više nego upola kraće u odnosu na spomenute srpanjske, donose neke značajne novine. U članku se daje pregled tih novina uz kratki uvodni osvrt na srpanjsku novelu Zakona o javnoj nabavi. Posljednja novela Zakona o javnoj nabavi stupila je na snagu 10. prosinca 2013., a objavljena je u Nar. nov., br. 143/13. 1. Uvod 2. Prosinačka novela ZJN-a 3. Zaključak
Jedan od načina završetka postupka javne nabave u sustavu javne nabave završava donošenjem odluke o odabiru. Odluka o odabiru mora se dostaviti osobama koje je odredio zakonodavni okvir. Ako ona nije dostavljena, nastao je razlog za njezino oglašavanje ništetnom. U ovom se članku pojašnjavaju postupci u vezi s odlukom o odabiru u sustavu javne nabave i upućuje se na prijepore koji mogu nastati u vezi s njom. 1. Uvod 2. Pregled i ocjena ponuda 3. Rok za donošenje odluke o odabiru 4. Pravo na žalbu u vezi s odlukom o odabiru 5. Donošenje odluke o odabiru nakon proteka roka 6. Poništenje odluke o odabiru u žalbenom postupku 7. Dostavljanje odluke o odabiru sa zapisnikom o pregledu i ocjeni ponuda 8. Rok mirovanja i izvršnost odluke o odabiru
1. Opći pregled 2. Cijene u RH i EU-u 3. Proizvođačke cijene industrije RH i EU-a 4. Industrijska proizvodnja RH i EU-a 5. Vanjskotrgovinska razmjena 6. Trgovina na malo 7. Turizam 8. Plaće 9. Likvidnost i insolventnost 10. Zaposlenost i nezaposlenost
