Računovodstvo, revizija i financije 1/2015

In accordance with the CFRS and IFRS the financial reports are to be prepared by all the companies obliged to pay profit tax and which keep their records according to the rules of double-entry bookkeeping. Based on such financial reports the profit tax payers fill in the profit tax return form. The deadlines for submission of financial and tax reports have not been changed. Accordingly, the main deadline for submission of financial reports for statistical needs is until 31 March, the profit tax return and the financial reports are to be delivered to the Tax Administration until 30 April and the deadline for public disclosure of financial reports is until 30 June. The reports on obligatory contributions, membership fees, compensations and other fiscal liabilities are to be delivered within the same deadlines as those referring to the profit tax returns.
The volume and structure of financial reports depends on the size of the company. Accordingly, large and middle-sized companies deliver their financial reports in the full volume, whereas small-sized companies do not deliver all the financial reports.

 1. veličinA poduzetnika
  2. Obveza sastavljanja financijskih izvješća
  3. Opseg godišnjih financijskih izvješća
  4. Financijska izvješća za statistiku
  5. Financijska izvješća za javnu objavu
  6. Način dostave dokumentacije
  7. Konsolidirana financijska izvješća
  8. Revizija financijskih izvješća
  9. Izvješća prema posebnim propisima
  10. Dostava financijskih izvješća u sudski registar putem FINA-e
  11. Usvajanje godišnjih financijskih izvješća
  12. Rokovi za predaju financijskih i poreznih izvješća

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

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

1. Uvod
  2. Podsjetnik pri izradi godišnjeg obračuna
  3. Zaključna knjiženja u vezi s rashodima koja prethode sastavljanju računa dobitka i gubitka za 2014.
  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 2014.

1. Uvod

1. Uvod
  2. Obveznici podnošenja prijave poreza na dobitak
  3. Tko nije obvezan podnijeti prijavu poreza na dobitak
  4. Dokumentacija koja se predaje poreznoj upravi
  5. Porez po odbitku
  6. Razdoblje za koje se utvrđuje porez na dobitak
  7. Prelazak oporezivanja porezom na dohodak na porez na dobitak
  8. Stopa poreza na dobitak
  9. Sastavljanje godišnje prijave poreza na dobitak – obrazac PD
  10. Zaključna knjiženja obveze poreza na dobitak i dobitka poslovne godine
  11. Postupanje s plaćenim predujmovima i zatvaranje obveze po konačnom obračunu za 2014.
  12. Zaključna knjiženja dobitka poslovne godine kod poduzetnika koji su iskazali odgođenu poreznu imovinu ili odgođenu poreznu obvezu
  13. Zahtjev za povrat preplaćenog poreza na dobitak
  14. Praktični primjeri za sastavljanje obrasca PD

 1. Uvod
  2. Sastavljanje izvještaja o ostalom sveobuhvatnom dobitku

1. Uvod
  2. Sastavljanje izvještaja za obveznike HSFI-ja
  3. Sastavljanje izvještaja za obveznike MSFI-ja

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

 1. Obveza sastavljanja bilježaka
  2. Kratki sadržaj bilježaka
  3. Pregled bilježaka

Permanent expenditures which arise continuously and are calculated for the calendar periods during the year (usually on a monthly basis), according to the accounting regulations, are included by the budget beneficiaries in the business expenditures depending on the number of months in the period for which reports are to be prepared. The budgetary persons who included 13 monthly expenditures in their budgets/financial plan for the reporting year, are not obliged to apply such accruals. This workshop on budgetary accounting presents the expenditure which should be considered by a budgetary person upon presentation of such expenditures.

This workshop on non-profit accounting presents and explains the following recordings: 1. Repeated donations of cash for purchase of long-term non-financial assets financed by the credit and 2. Expenditures for long-term non-financial assets.
In the case when a non-profit organization receives repeated donations to the amount of the due payment of the credit which was used for the purchase of non-financial assets, a special attention should be paid to the corresponding inclusion of the income from donations on the account of income of the period. Equally, the proper inclusion of deferred income on the account of the income of the period also depends on the possible simultaneous financing of the purchase of long-term non-financial assets from one’s own sources.
In view of the expenditure of long-term non-financial assets not the entire book value is presented as expenditure of the period if their purchase was financed from donations.

As of December 2014 a different system of profit taxation has been applied and non-profit organizations should analyse and determine their tax position. If they have become profit tax payers, they should be registered within a certain period. The article states the situations when they should be registered, if they should be registered at all, if they remain tax payers, if they need to fiscalize their invoices and if it is more appropriate to establish a company in order to perform certain business activities. The article also points to the specific dilemmas upon the application of such a business system in relation to the moment of registration as profit tax payers.

In order to prevent the unreported employment (working under table) and to recruit the employee based on the temporary job agreement, the employees who work 40 hours a week (with one or more employers) may as of 7 August 2014 work additionally for another employee according to the new provisions of the Labour Act. The article presents the way of salary payment to such employees and the way they can realize their substantive rights.

The income tax on salaries is to be decreased as of 1 January 2015. The decrease is based on the increased non-taxable part of the income (personal exemption) from HRK 2,200.00 to HRK 2,600.00 and the extension of the part of the income taxed at the rate of 25%, from HRK 6,600.00 to HRK 11,000.00. Thus, the taxable part of income, which has so far been taxed at the rate of 40%, is reduced. The part of the income taxed at the rate of 12% remains the same and amounts to HRK 2,200.00. This means that the tax rate of 40% is applied on the part of the income above the amount of HRK 13,200.00. According to the provisions of the Act on Contributions, the bases on which the contributions for financing of social insurances are adjusted every year according to the average gross salary realized in Croatia by legal persons for the period January-August of the previous year. According to the data presented by the State Bureau of Statistics the salary realized in the period January-August 2014 amounted to HRK 7,943.00 gross, i.e. HRK 5,510.00 net. According to these amounts the bases for payment of contributions for all the types of social insurances have been determined in 2015.

The Amendments to the Profit Tax Act determine the new criteria for transition of physical persons, who independently perform their business activities, from the income tax system into the profit tax system. The Act now precisely defines which income from dividends and which income from the share in profit reduce the tax base of the acquirer, in order to avoid a double non-taxation of the profit on the levels of parent companies and subsidiaries from various EU member countries. Accordingly, a special attention should be paid to the payer of dividends and the share in profit – especially to its legal form and the way such a person pays the profit tax in his/her country. Pursuant to the present Profit Tax Act the withholding tax is not paid upon the payment of dividends and share in profit to legal persons – non-residents, if it is paid from the profit realized until 29 February 2012. The Amendments to the Profit Tax Act comprise a tax relief based on the re-invested profit. However, these provisions are to be applied in the tax return for 2015.

The new Act on Financing of Units of Local and Regional Self-Governments determines the new Form PP-MI-PO to be used for the calculation and monthly payment of the consumption tax. The Form is to be delivered until 20th of the month for the previous month. The new Act becomes effective on 1 January 2015. The PP-MI-PO Form is submitted according to the headquarters and the place of residence or the usual place of residence of the tax payer, compared to the previous obligation when it was according to the place of the catering facility where the sales of alcoholic and non-alcoholic drinks is carried out.

Due to the introduction of the unique report on taxes, surtaxes and contributions – the JOPPD Form, the Tax Administration obtains the data on the paid salaries and the paid tax on income from non-independent work for each person obliged to pay the tax on income from non-independent work. Accordingly, employers are not more obligated to deliver to the Tax Administration the report on the paid salaries and the calculated and pad income tax in the IP Form (Report on the Salary, Pension, Contributions, Taxes and Surtaxes), but should deliver it to their employees until 31 January 2015, at the latest. Equally, the payers of other income and other receipts calculated, paid or withdrawn from income, tax, surtax and the possible contributions on behalf of the tax payer, are obliged to issue and deliver to the payee the Confirmation in the corresponding form. The deadline for sending the Confirmation on the receipts paid in 2014 is 31 January 2015.

The persons obliged to apply budgetary and non-profit accounting as VAT payers, subject to all the regulations on VAT taxation in view of the deadlines and places of submission and the way of preparation of the final account in the PDV-K Form.
The budgetary and non-profit tax payers, VAT payers, should take into account the specifics of performing their activities, i.e. they should be able to differentiate between taxable and VAT exempted turnovers. The above stated group of tax payers should divide a pre-tax if they perform taxable and non-taxable turnovers during the year. This means that they are obliged to adjust the pre-tax in the PDV-K Form and to correct the pre-tax for the purchased fixed assets.
This is the last year of submission of the PDV-K Form and the preparation of the final VAT account in the way described above.

The article presents the way in which the EU member countries determined the taxation of the transfer of goods held for commission i.e. consignment sales from other EU member countries in their national regulations on VAT taxation.  Accordingly, the article states the EU countries which have simplified the procedure of such a type of sale and do not require from the tax payers from other EU member countries to be registered for the VAT needs, including the conditions under which it can be applied. The author of the article also presents the example of recordings in the case when Croatia’s tax payers put their goods on commission i.e. consignment sales in other EU member countries. The way of recording depends on whether such tax payers have been registered for the VAT needs in the particular country or the liability for VAT calculation has been taken over by the consignor or consignee from other EU member country in which the goods are sent.  

The tax payers, who are the residents of the Republic of Croatia, which realize receipts which are taxed according to the regulations regarding another income received from abroad, should take into consideration the calculation of the contributions for mandatory insurances and the calculation of the pre-paid income tax. The tax payer should also take into account the fact whether such a receipt has been taxed in the foreign country or such a receipt has been paid to the gross amount directly from abroad, without calculation of the income tax. After the accession of the Republic of Croatia into the EU the tax payers should know which system of the social insurance they belong to, in order to calculate the contributions properly.

The Act and the Rulebook on Tariffs determine that tariff payers, comprising small producers of spirits and wine, should submit the annual report, only. Other tariff payers do not submit annual reports on tariffs. Small wine producers should submit their annual report for 2014 until 31 January 2015. Small spirit producers should submit their annual report for 2014 until 20 January 2015.
A small spirit producer and a small wine producer should submit the application for entry into the Register of Tariff Payers to the customs office, authorized according to their headquarters or the place of residence, eight days after the start-up of the production, at the latest. The application is to be submitted in three copies in the PUR Form. Besides the PUR Form, the data on the place of production and the volume of the kettle used for the production of alcohol (owned or used) should also be delivered.

U članku se opisuje slučaj iz Rumunjske u kojem za obavljenu graditeljsku uslugu nije primijenjen prijenos porezne obveze, nego je građevinski poduzetnik izdao račun s obračunanim PDV-om.
  Takve su pojave čest slučaj i u našoj praksi, ponajviše zbog nejasnih i zbunjujućih odredaba propisa o PDV-u, pa se u strahu od pogreške zaračuna PDV. Poslije čitanja ove presude, a koja ima izravni utjecaj i na našu poreznu praksu, mnogima će donijeti nespokoj, osobito naručiteljima građevinskih usluga koji su iskoristili pretporez i izvođaču radova platili račun (s PDV-om). Ono što se iz presude ne može dokučiti jest: što bi bilo da je izvođač radova po svom izdanom računu s PDV-om platio PDV, no on je završio u stečaju.
  U tom slučaju, kao što je u brojnim slučajevima kad je plaćen PDV, nastali novčani tijekovi osiguravaju načelo neutralnosti. Naručitelj građevinske usluge koristi pretporez, a izvođač radova plaća PDV. U Rumunjskoj se to nije dogodilo i nastao je porezni problem za onoga koji bi trebao biti najmanje odgovoran – naručitelj radova. Zašto se porezne vlasti u toj zemlji nisu iz stečajne mase naplatile nego su posegnule za osporavanjem prava na pretporez, što je potvrdio i Europski sud iz Luksemburga, to je što unosi nemir i u našu poreznu praksu.
  Tekst izvadaka iz presude Europskog suda preuzet je iz njemačkog časopisa Der Betrieb, br. 7/14., str. 341., a na kraju presude daje se adresa gdje je moguće preuzeti cijelu presudu.

The article presents some frequently asked questions in the field of labour relations. The author explains the obligations and the way of changing contracts on employment, the mistakes regarding the total monthly or annual number of working hours, overtime work, work on a business trip, unequal schedule of work, the possibility to change the contract on employment from full-time to part-time, as well as some other questions arising in the the business practice of an entrepreneur.  

The Croatian Institute for Pension Insurance is as if 1 January 2015 legally obliged to keep the records on the employed persons with disability and to deliver such records to the Institute for Professional Rehabilitation, in order to control the quota employment.
This article presents the topic of quota employment of persons with disability and its realization within the system of pension insurance.

The new Act on Factoring, published in the Official Gazette no. 94/14, which became effective on 31 July 2014, introduced into the Croatian legislation another term for the specific type of contract (the similar cases were the contracts on lease and timesharing). Due to the fact that the new Act contains just a few provisions on the contract on factoring, the author of the article clearly defines this contract and the corresponding contract relations, the legal problems which arose in the practice upon signing such a contract in the countries, in which the contract on factoring has been in use for a long time.

 1. Opći pregled
  2. Cijene u RH i u EU-u
  3. Industrijska proizvodnja RH i EU-a
  4. Proizvođačke cijene industrije RH i EU-a
  5. Vanjskotrgovinska razmjena
  6. Trgovina na malo u RH i u EU-u
  7. Turizam
  8. Plaće
  9. Likvidnost i insolventnost
  10. Zaposlenost i nezaposlenost Hrvatske i EU-a