Računovodstvo, revizija i financije

E-izdanje 56,50 kn
Godišnji obračun poreza na dobitak 2013. - sastavljanje obrasca PD
  The form of profit tax return for 2013 is to be prepared taking into consideration the latest Amendments to the Profit Tax Act (Official Gazette no. 148/13) and the Profit Tax Rulebook (Official Gazette no. 160/13). The products and goods of the company’s own assortment with the label not for sale and other promotional items with a company logo, which are delivered to consumers and whose individual value without VAT is up to HRK 160.00, represent the activity of promotion which is recognized as expenses in terms of taxation. This refers only to the expenses which arose on 19 December 2013 and on, when the Amendments to the Profit Tax Act became effective. The recognized expense for writing off the outdated receivables up to the amount of HRK 5,000.00 HRK per a debtor who is not a physical person, can be applied to non-affiliated persons, only.
  As at 31 December 2013 the outdated receivables from non-affiliated physical persons can be written off up to the amount of HRK 2,000.00 per individual physical person. Banks have the additional possibility to write off the receivables from physical persons on the basis of housing loans and to write off the receivables from non-affiliated persons on the basis of the granted entrepreneurial loans and the accrued interests. The new way of calculation of the prepaid profit tax for 2014 has been determined, too. This is the reason why the profit tax return for 2013 should be prepared in the new PD Form. Upon the accession of the Republic of Croatia in the European Union on 1 July 2013 the tax reliefs and tax exemptions for the areas of special state care and the Town of Vukovar were cancelled for the enterprises which perform the activities of agriculture and fishery, which are now defined by the special regulations.
rrif - 2.2014, str. 21
Posebnosti godišnjeg obračuna u servisnim djelatnostima za 2013.
repair, repairing activities, maintenance, overhaul, refinement, guarantee, fixing.
rrif - 2.2014, str. 74
Posebnosti godišnjeg obračuna za 2013. u trgovačkoj djelatnosti
  Drawing up the annual account by the enterprises engaged in sales activities has some specifics, which have to be taken into account. They refer to the application of the accounting standards, especially the CFRS 10 and the IAS 2 in the field of evaluation of commodity stocks. The application of tax regulations is equally important. The sales of goods on the common market of the European Union, whose member has been the Republic of Croatia since 1 July 2013, as well as the provisions of the new VAT Act and the new VAT Rulebook affect the annual account of the salesmen who purchased the goods from other EU member countries or delivered their goods on such a market. Upon preparation o the annual account it is very important to take into consideration the provision of the Profit Tax Act in the part which refers to the unrecognized expenses of the value adjustment of commodities. The received and granted advadvance payments which do not refer to the delivery of goods should be particulary controlled in view of their recordings and tax position. The procedure of preparing the balance sheet, which affects the annual account, should comprise the goods which are on the last date of the accounting period placed in somebody else’s warehouse, are on the road or in the process of refinement.

rrif - 2.2014, str. 84
Posebnosti godišnjih financijskih izvještaja u proizvodnoj djelatnosti
  The accounting of the production represents a special challenge to each accountant due to the fact that besides the expertise, such an accountant should have the knowledge on the specific production which is recorded. The Accounting Standards provide the frameworks which should be followed upon recording of the business events. However, each accountant prepares the accounting records according to the needs of the specific production, taking into consideration the main task of the accounting of production – to allocate the production costs on the products and services, due to which such expenses have arisen. The author oft he article analyzes the accounting of production activities and presents the example of determining business results in such an activity based on the business practice.
rrif - 2.2014, str. 93
Posebnosti pri izradi godišnjeg obračuna kod ugostitelja i hotelijera za 2013.
  The specifics of the catering industry do not only refer to the way of provision of services according to the Act on Catering Industry. The accommodation and catering services were taxed by the specific VAT rate of 10% in 2013. As of 1 January 2014 the VAT rate was changed to 13% and comprises the catering services provided in all the types of catering facilities. In terms of accounting, catering services should be recorded as a service industry with the elements of production. Before drawing up the annual account, the caterers should, beside the control of the application of the corresponding VAT rate and the consumption tax on the provided catering service, take care of the correct recording of the purchase of raw materials and materials, as well as the application of the norms upon the presentation of costs.
rrif - 2.2014, str. 102
Godišnja financijska izvješća poduzetnika u cestovnom prometu za 2013.
  The transportation activity is specific compared to other business activities. It can be registered as a crafts business or a company. Transportation activities differ depending on the type of transportation they perform, as well as the size and organization of their business. This article deals with the companies which perform transportation activities and are obliged to keep their business records and draw p the financial reports in accordance with the Act on Accounting and Accounting Standards, depending whether they are classified as large, middle-sized or small-sized enterprises.
  Transportation companies have to prepare the reports on profit tax return and other applications for public revenues in an ordinary way, including the final account of the value added tax, which is the topic of this article.  
rrif - 2.2014, str. 115
Posebnosti godišnjeg obračuna u poljoprivrednoj djelatnosti za 2013.
  The preparation and realization of the annual account in agriculture requires the performance of the usual activities, which are carried out in other businesses as well, such as the listing of assets, calculation of depreciation, etc. However, this activity has certain specifics which mostly comprise the determination of the growth as the result of the biological transformations. Such a growth is to be determined on the balance sheet date, in order to define the fair value of biological assets and agricultural products. The author of the article explains the general procedures upon determination of biological assets and agricultural products on the balance sheet date and defines the costs which should be included into their value. The article also presents the ways of obtaining the state subsidies as the key element of preserving the competitiveness of agricultural production.

rrif - 2.2014, str. 134
Posebnosti u godišnjem obračunu komunalnih društava i drugih korisnika državnih potpora za 2013.
  Utility companies are the most frequent beneficiaries of state subsidies due to the fact that they provide the services of the common interest.The goal of the received state subsidies is usually to finance the construction of the utility infrastructure. However, they can be used to compensate the current expenses, if such a decision has been made by the unit of the local self-government. The utility companies should correctly distribute the funds received by the units of the local self-government, since different tax and accounting positions of state subsidies arise from the fact whether such a company provides a counter-service for the received subsidy or not.

rrif - 2.2014, str. 143
Posebnosti godišnjeg obračuna u graditeljskoj djelatnosti za 2013.
  When preparing the annual financial reports in the construction industry, a special attention should be paid to the recognition of income i.e. the determination of the level of the completed construction works. The investors should especially consider the recognition of the cost value and check whether all the costs referring to such property have been included in the value of the land and the building. In terms of taxation and especially VAT taxation it should be determined whether after 1 July 2013 all the works between tax payers were delivered with the reverse charge according to the new VAT Act. As at the date of the balance sheet it should be determined whether the invoice for the advance payments were issued, including the reverse charge, under the condition that both contract parties are tax payers. The article defines all the specifics which should be taken into account upon determination of the business results in the construction activity.

rrif - 2.2014, str. 151
Godišnje izvješće za 2013.
  The preparation of the annual reports is determined by the Labour Act and the Companies’ Act. All the middle-sized and large enterprises are obliged to prepare and disclose them. Small-sized enterprises are not obliged to prepare annual reports. However, if they purchased the company’s own shares or business stakes during the year, they are obliged to disclose such information in the notes to the financial reports.
rrif - 2.2014, str. 161
Evidentiranje promjena u vrijednosti i obujmu imovine kod proračunskih osoba

  The changes of the value (revaluation) and the changes of the volume of the assets and liabilities are the events which affect the assets and liabilities and are not the result of the activities i.e. transactions.
  The changes in the volume are frequently the result of the beginning or ending of recognition of the assets and other changes regarding the quantitiy of assets and liabilities, whereas the changes in the value usually refer to the changes of the quality of assets and liabilities.
rrif - 2.2014, str. 167
Knjigovodstveni sustav neprofitnog računovodstva za 2014.
  The changed accounting regulation referring to non-profit organizations has been applied since 1 January 2014. One of the essential changes is the one which comprises the increase of the amount according to which it is determined whether a non-profit organization applies the simple or double-entry bookkeeping. The reference amount as of 1 January 2014 is HRK 230,000.00. Accordingly, the persons who according to the amount of HRK 100,000.00 did not fulfil the conditions to apply a simple bookkeeping can in 2014 use such a system.
  This article explains the determination of the bookkeeping system for 2014, taking into consideration the possible need to change the data in the register of non-profit organizations, which is kept in a new form by the Ministry of Finance.
rrif - 2.2014, str. 169
Porez na dobitak po odbitku
  Bez obzira na to što neke neprofitne organizacije nisu obveznici poreza na dobitak, odnosno ne moraju ga plaćati, one moraju plaćati porez na dobitak po odbitku u jednakim okolnostima u kojima to moraju raditi i obveznici poreza na dobitak. U toj okolnosti taj porez ne utječe na visinu rashoda već samo umanjuje novčanu doznaku poslovnom partneru.
  Jednako tako, neprofitne organizacije ne mogu u cijelosti naplatiti vrijednost pružene usluge radi istovrsnih poreznih pravila u inozemstvu. Tada ta nenaplaćena svota ima obilježje rashoda (ako neprofitna osoba nije obveznik tuzemnog poreza na dobitak) ili unaprijed plaćene obveze poreza na dobitak (ako je neprofitna osoba obveznik tuzemnog poreza na dobitak).
  Upozoravaju se neprofitne organizacije da se od 1. siječnja 2014. primjenjuje nešto promijenjeni računski plan koji je sastavni dio Uredbe o izmjenama i dopunama Uredbe o računovodstvu neprofitnih organizacija (Nar. nov., br. 158/13. i 1/14. – ispr.).
rrif - 2.2014, str. 174
Putni troškovi u JOPPD-u
  As of 1 January 2014 the non-taxable compensation for business trips or field work is to be presented in the JOPPD Form, but not in all the cases. The topic of this article is the case when the above stated expenses are to be presented in the JOPPD Form.
rrif - 2.2014, str. 176
Koje neoporezive primitke treba prikazati u JOPPD-u

  Certain receipts, which do not subject to taxation, should be entered in the new JOPPD Form, which has so far not been the case. The purpose of this is to collect the data on the total receipts realized by an individual tax payer in the accounting period. The article explains the ways of entering the data into the JOPPD Form according to the types of non-taxable receipts and the deadlines for submission of the JOPPD Forms.
rrif - 2.2014, str. 190
Novosti u ovrsi na plaći u 2014.
  The distraint on salary or colloquially called confiscation of salary is the means by which creditors make forced collection of payment of their cash receivables. The distraint procedure is carried out by the employer based on the corresponding document regarding distraint.
  The new net salary amount of HRK 5,507.00 which is used as the basis for the calculation of the amount to be distrained, has been applied since the beginning of this year. Such a net salary is applied in the case of overdue payment of the receivables based on the creditor-debtor relation and alimony. In the case of the overdue settlement of the public payments, relevant is the amount of the minimum salary, which is currently HRK 3,017.00. The above stated bases represent the most important news regarding distraint on salary in 2014.
rrif - 2.2014, str. 198
Ispravci i nadopune obrasca JOPPD
As of 1 January 2014 the reports on salaries and other receipts on which the payers are upon payment obliged to calculate and pay the determined contributions, the income tax and the surtax and include the payments of receipts which are tax exempted. Other income should be recorded in the JOPPD Form by the employers and the payers. Exceptionally, a written report may be submitted, but only for the maximum of three persons. The reports on the correction or additional entries of the data are to be delivered in the same way. The data entered in the forms are recognized according to the numerical codes which should correctly be followed. The forms are controlled in view of mathematics and logic. The introduction of such a way of informing on the realized receipts, especially the taxable ones, is expected to reduce tax evasions.
rrif - 2.2014, str. 206
Konačni obračun PDV-a i sastavljanje obrasca PDV-K za 2013.
The PDV-K Form for 2013 should contain all the deliveries of goods and services on which two systems of taxation of goods and services were applied during 2013. The first type of VAT taxation was applied until 30 June 2013 and the second one after 1 July 2013, when the Republic of Croatia was accepted in the European Union.
  Regardless of the different VAT taxations for 2013 only one PDV-K Form for 2013 is to be submitted for all the deliveries and the recorded VAT as well as the used pre-tax during the year. Besides, the adjustment of the pre-tax for long-term assets for the enterprises which came out of the VAT system should be recorded in the above stated Form, too. The difference in the amount of the recognized pre-tax occurred due to the changed percentage of the recognized pre-tax.
rrif - 2.2014, str. 213
Sastavljanje obrasca PDV-K za 2013. kod proračunskih i neprofitnih poreznih obveznika
The possibility or obligation of entering the Register of VAT Payers refers to both, the companies and crafts business – income-makers and profit-makers, as well as budget beneficiaries and non-profit organizations. This means that the enterprises are VAT payers if they have met the basic criteria for entering the VAT system or have entered the VAT system voluntarily, in which case they are obliged to completely apply the provisions of the VAT regulations. One of the obligations is the preparation of the final account of VAT in the PDV-K Form. Regardless of the different VAT taxation systems during 2013, only one PDV-K Form is to be submitted for all deliveries, the recorded VAT and the used-up pretax during the year. Such a group of VAT payers mostly perform sales which are partially tax exempted. Therefore, they should take care of the distribution of pre-tax and the correction and the adjustment of VAT at the end of the year.
rrif - 2.2014, str. 233
Prijava poreza na dohodak građana za 2013.
Not all tax payers are obliged to submit a tax return, but only those who realized the receipts on which the tax paid in 2013 is not regarded as the finally paid tax. These are the physical persons who determine the income as the difference between and receipts and expenses recorded in the business records, such as craftsmen and free professions, inclucing other tax payers who are equally treated in terms of taxation. The tax return should also be submitted by the physical persons who have received some income from abroad and have not paid the tax according to the Croatian regulations within 8 days after the receipt of cash, the employees sent to work abroad if they have paid the tax on salary in the country where they are currently employed in accordance with the agreement on avoidance of double taxation, the employees who work for two employers, and other tax payers who have, before submitting their tax refunds, found some irregularities in tax payments during the year. They can do this by request of the Tax Administration even after the deadline for submission of the tax return.
rrif - 2.2014, str. 248
Prijava poreza na dohodak za pomorce za 2013.
All the members of the ship crew in international navigation – the seamen (residents) who made an income from non-independent work based on their work on board during 2013 are obliged to submit the annual income tax return. The tax status of the ship crew members in international navigation, who are employed by the domestic employer, submit the same income tax return as all the other tax payers in the Republic of Croatia. The seaman i.e. the member of the ship crew in international navigation is either the captain or any other physical person boarded to perform the activities in international navigation and has been entered in the list of the ship crew.
rrif - 2.2014, str. 266
Utvrđivanje obveze PDV-a u novim evidencijama i prijavi PDV-a od 1. siječnja 2014.
 The Amendments to the VAT Act and the VAT Rulebook, which became effective on 1 January 2014, comprised the changed VAT rates, the criteria for tax liabilities, pre-tax, the ways and conditions of operations of tax warehouses, the contents of tax records, the contents of the records on the output and input invoices as well as the VAT Form. The examples of determining the VAT liability, i.e. the input and output invoices and the way of their recording by profit-makers were presented in the RRiF issue 9/13, whereas those for income-makers were published in the RRiF issue 8/13. The article provides the most important instructions regarding the new VAT Forms, the new tax records, the new accounting records and determination of the VAT liability for January 2014.
rrif - 2.2014, str. 277
Novo definiranje građevinskih usluga koje se zaračunavaju uz prijenos PDV-a
The VAT reverse charge in construction industry is interesting to both, the constructors and the clients receiving their services. The new VAT Rulebook defines the cases when reverse charges can be realized in the mutual invoicing, including the payment of the lower level of cash flow (without VAT).
rrif - 2.2014, str. 290
Europski propisi o potporama, porezima i insolventnosti
  1. Nove uredbe o niskim svotama državnih potpora
  2. Dogovor o direktivi o izaslanim radnicima
  3. Komisija za kompromis oko poreza na financijske transakcije
  4. EP uskoro o novim propisima o insolventnosti
  5. Dogovor EU-a: porezni obveznici više neće spašavati banke
  6. U EU-u poboljšana pravila za zaštitu štednih pologa
  7. Industrijalci upozoravaju da Europa gubi konkurentnost
rrif - 2.2014, str. 295
Nova stopa zakonske zatezne kamate između poduzetnika
Od 1. siječnja 2014. zakonska zatezna kamata između poduzetnika (za isporuke roba ili usluga koje su nastupile nakon 30. lipnja 2013.) je 12,35%, a ne više 12,40% godišnje, dok se na zakašnjela plaćanja (podmirenja novčanih obveza) za robe ili usluge koje su isporučene prije toga dana (zaključno s 29. lipnja 2013.) i dalje primjenjuje stopa zakonske zatezne kamate od 15% godišnje. U ovom se članku ukratko pojašnjava ova promjena zakonske zatezne kamate i način njenog određivanja.
  1. Uvodno
  2. Način izračuna zakonske zatezne kamate od 30. lipnja 2013.
  3. Promjena zatezne zakonske kamate od 1. siječnja 2014.
  4. Pregled stopa zakonskih zateznih kamata za kašnjenje s plaćanjem između poduzetnika
rrif - 2.2014, str. 297
Javna nabava na projektima EU-a
Korisnici čiji su projekti financirani iz programa IPA obvezni su primjenjivati pravila javne nabave iz tzv. grant ugovora, bez obzira na to jesu li obveznici Zakona o javnoj nabavi Republike Hrvatske (Nar. nov., br. 90/11. – 143/13., dalje: ZJN). U praksi to znači da su obvezni provoditi javnu nabavu prema pravilima Praktičnog vodiča za procedure ugovaranja pomoći EU trećim zemljama (PRAG) ili prema pojednostavljenim pravilima navedenim u aneksu IV. grant ugovora, a koja su u bitnome prenesena iz PRAG-a. S obzirom na to da pravila nabave u programu IPA ostaju jednaka (kao što su ugovorena) tijekom cijelog razdoblja provedbe određenog projekta (bez obzira na ulazak Republike Hrvatske u EU), u ovom se članku objašnjavaju obveze provedbe postupaka javne nabave koje propisuje PRAG.
  1. Koja su pravila javne nabave primjenjiva
  2. Usporedba PRAG-a, ZJN-a i NPO-a
  3. Žalbe
rrif - 2.2014, str. 299
Izmjene Zakona o tržištu kapitala
The Amendments to the Act on Capital market became effective on 1 January 2014 in order to comply the legislation in this field with the EU regulations. The article analyzes the guidelines of the relevant Directive 2013/36/EU of the European Parliament and Council regarding the activities of credit institutions and control of solvency of credit institutions and investment companies. The article also presents the Directive 575/2013 of the European Parliament and Council regarding the applications for the proof of solvency of credit institutions and investment companies.
rrif - 2.2014, str. 301
Promjene u statističkom praćenju poslovanja s inozemstvom
The new Decision on collection of data for the purpose of drawing up the balance of payments, the status of foreign debt and the status of international investments has been made. The new Decision has retained the basic statistical procedures of observing the operations with foreign countries and has introduced certain changes regarding research. Such changes should also be adjusted to the system of reporting to the Croatian National Bank regarding the relations between the resident and non-resident persons.
  This article presents the reports which are to be delivered to the Croatian National Bank and the fundamental differences in the system of reporting by the residents compared to their previous obligations.
rrif - 2.2014, str. 303
Doprinos obrtničkim komorama u 2014. – samo u paušalnoj svoti
Od 1. siječnja 2014. doprinos obrtničkim komorama plaća se samo u paušalnoj svoti. Novost u plaćanju proizlazi iz nove odluke te novog „Izvatka“ iz odluke o plaćanju doprinosa u paušalnoj svoti.
  Obveza plaćanja doprinosa nastaje danom upisa u obrtni registar, a prestaje danom brisanja iz registra. Opširnije o tome, može se pročitati u nastavku članka.
  1. Tko su obveznici plaćanja doprinosa obrtničkim komorama
  2. Plaćanje doprinosa u paušalnoj svoti
rrif - 2.2014, str. 310
Postupanje s plovilima s carinskog i poreznog motrišta
After the accession of the Republic of Croatia in the European Union the EU residents lost the possibility of temporary import of vessels. Accordingly, the obligation of the completion of the status of their vessels, which on 1 July 2013 had the status of temporary imported vessels, arose. Such a customs and tax status of vessels is to be completed until 31 March 2014.
rrif - 2.2014, str. 312
Sektor voća i povrća u carinskom sustavu
The system of entry prices, the standard import value and the price per unit are some of the most important measures of the common agricultural policy in the sales with the third countries referring to the import of fruit and vegetables. Such measures provide a permanent supply of sufficient quantities of fruit and vegetables at favourable prices on the common market and improve the customs protection from the import of cheaper goods of poor quality.
rrif - 2.2014, str. 314
Nove obveze poslodavaca oko zapošljavanja osoba s invalidnošću
 The new Act on Professional Rehabilitation and Recruitment of Disabled Persons, which became effective on 1 January 2014, regulates the recruitment quotas in the private sector and determines the cash compensations to be paid by the employers who despite their legal obligation of the recruitment quotas do not employ disabled persons. The article presents the way of calculating the compensation and determining the recruitment quotas of disabled persons.
rrif - 2.2014, str. 326
Novosti u mirovinskom osiguranju
Donesen je novi Zakon o mirovinskom osiguranju. Objavljen je u Nar. nov., br. 157/13. i primjenjuje se od 1. siječnja 2014. Osim već postojećih kategorija osiguranika određenih prethodnim zakonom uvode se nove kategorije osiguranika koji su prethodno bili određeni posebnim propisima. Produžen je rok za ostvarivanje prava na starosnu mirovinu s prijelaznim rokom do 2038. godine. Prijave i odjave osiguranika na mirovinsko osiguranje treba dostaviti u roku od 24 sata od trenutka sklapanja ugovora o radu. Umirovljenici koji su stekli pravo na starosnu mirovinu moći će se zaposliti na polovinu radnog vremena, a da im se ne obustavlja pravo na isplatu mirovine.
  1. Uvod
  2. Vrste osiguranja i osigurane osobe
  3. Prava iz mirovinskog osiguranja
  3. Matična evidencija i rokovi prijave/odjave
  4. Zaključak
rrif - 2.2014, str. 329
Gospodarska kretanja u RH i EU
 1.Opći pregled kretanja gospodarstva
  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

rrif - 2.2014, str. 333
Novi propisi
rrif - 2.2014, str. 343
Stručne informacije
rrif - 2.2014, str. 348