Računovodstvo, revizija i financije 9/2019

As of 1 September 2019 the new Amendments to the Rulebook on Income Tax become effective. They include the new non-taxable types of income (costs of accommodation and meals, costs of regular care in pre-school institutions, costs of workers’ vacation) as well as the way of their application, including the increased amount of a daily allowance for a domestic business trip and a daily allowance for the field work in the country.  

The RRiF issue no. 8/19 presented the accounting for purchase of real estate for further sale according to the requirements of the accounting standards. The author of this article explains the accounting for real estate under construction and held for market according to the requirements of the Croatian Financial Reporting Standards 10 and IAS 2. The article includes the examples of recording the construction of flats held for the market and the houses for rest held for sale. The article includes the explanation and the taxation viewpoint of the sales of real estate constructed for the market.

The author of the article explains the accounting for fixed tangible assets, i.e. real estate, plants and equipment and intangible assets i.e. the recognition of income and expenditure from the sales of such assets. The above stated income and expenditure are recognised on the net basis and are recorded as other business income and expenditures.

The obligation of auditing companies’ financial statements for 2019 should be fulfilled according to the regulations stated in the Accounting Act and the Audit Act. The auditor is appointed by the company’s assembly, whereby such a decision is to be made until the end of September regarding the audit of financial statements of the current year.   

This article represents an overview of the improvement of operations of accounting offices through the use of new technologies and compares the classical way with the new business models, investigating the possibilities of using digital transformation (DT) in this field of business. The author presents the presumptions for digital transformation and the possible benefits of the new way of work for accounting offices and their users.

This article has been published in the Proceedings of the 20^th International Conference Accounting and Management held in Pula in 2019.

The Amendments to the Companies’ Act (Official Gazette no. 40/19) determine the obligation of reporting on the transactions with affiliates. The Companies’ Act has thus introduced the application of the Market Abuse Regulation (Regulation EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014) regarding the reporting obligation. The Companies' Act defines affiliates according to the International Financial Reporting Standards.

      Davati savjet odnosno mišljenje podložno je rizicima. Prvi je način na koji nam je stranka izložila problem. Jesu li navedeni svi detalji radi razumijevanja problema. Ako se s odgovorom krene u pogrešnom pravcu, tada i odgovor može biti određen takvim nepotpunim pitanjem. Drugi je rizik, s naše strane, izražavanje pogrešnog (nestručnog) mišljenja u kojemu se primijenio pristup koji ne odgovara takvom poslovnom događaju. Taj rizik mi otklanjamo tako da više osoba – savjetnika za pojedinu specijalnost – recenzira izneseno stajalište kako bi se sučelila i druga mišljenja (kao kod bolesti kad tražimo drugo liječničko mišljenje).
     Sve u svemu, uvjereni smo da će Vam iznesena mišljenja u odgovorima na Vaša pitanja izražavati stajališta u okvirima zakona i drugih propisa na ispravan i pouzdan način.

Računovodstvo
1. Knjiženje naknadnih troškova dovršetka poslovne zgrade koja je u većem dijelu u uporabi
2. Troškovi investicijskog održavanja postrojenja

Porez na dodanu vrijednost
1. Na usluge rent-a-cara (osobni automobili) dopušten je odbitak 50 % pretporeza
2. Ulazak u sustav PDV-a tijekom godine
3. Obračun PDV-a na isporuke računalne opreme s montažom u RH

Porez na dohodak
1. Regres kod radnika zaposlenog na nepuno radno vrijeme

Radni odnosi
1. Godišnji odmor sezonskih radnika u poljoprivredi
2. Pravo na novčanu naknadu u slučaju sporazumnog prestanka radnog odnosa i ponovnog zaposlenja, nezaposlena osoba stječe nakon 3 mjeseca
3. Rad na dane blagdana
4. Depozitni račun u inozemstvu

This workshop presents the recording on the Ledger of the following items: bestowal of long-term non-financial assets to a company and a kindergarten.

In both cases the long-term non-financial assets are either increased or reduced, which eventually increases or reduces the assets of the general budget. Accordingly, such events should be presented on the corresponding accounts of income and expenditures, including their presentation on the corresponding accounts of assets and source of ownership.

This workshop includes the accounts of the Ledger in non-profit accounting i.e. the recordings of bestowals after the specific accounting period and one of the worker’s substantive rights.

Some types of income realised after the accounting period may be regarded as the income of such an accounting period only if the non-profit organisation makes such a decision.

The worker does not exercise his/her labour rights on the basis of the non-taxable substantive rights.

When the employer does not pay the salary, compensation of salary or a severance payment on the due date or when they are not paid to the total amount, he/she is obliged to deliver to the worker the payroll list (calculation of income) which is to be paid. Upon issuing payroll lists, employers should take into consideration that the NP 1 Form is a distraint document, whereas the IP1 Form contains the data providing the information on the way of calculation of the salary and public payments. The article presents the importance of the data presented on the payroll list.

In the case when the employer does not have a need for certain type of workers, they may be assigned to the corresponding affiliate of the company. This means that besides the agencies registered for the assignment of workers, other employers may also assign their workers under certain conditions. Under certain conditions, the employer may assign their workers to the affiliate with the headquarters in another country, as well. Equally to other assigned workers they remain within the social system of the Republic of Croatia. In view of exercising their rights from social security, the contributions in view of employment are to be paid by their legal employer according to the regulations of the Republic of Croatia.

The employer in another country who has received the appointed workers is an economic employer. The salary to the appointed worker is paid on his/her account, including all the other income arising from the work of the appointed worker, such as daily allowances, transportation to and from work and alike, which have the tax status according to the corresponding regulations of the particular country. The advance payment of the income tax is paid by the worker in the foreign country according to the regulations of this country. At the end of the year the worker is obliged to report on the realised salary and the paid taxes in another country to the Tax Administration of the Republic of Croatia on the INO-DOH Form, in order to determine the total annual tax liabilities according to the regulations of the Republic of Croatia.

The Act on Maternity and Parental Subsidies regulates the rights referring to birth and parental care leave of the workers who have children with serious disabilities. Such a right may be exercised by employed and self-employed parents. Self-employed parents are independent insured persons based on the crafts business activities, agriculture and forestry as well as other independent activities that pay contributions on the permanently determined basis, which is defined specifically for each calendar year. During the period of exercising such rights the insured persons have the right to the compensation which depends on whether such a right is exercised through the work on a half-time basis or no work at all.

The authors of the article present the way in which the tax payers with the residence in the Republic of Croatia may realize the right to VAT return from the European Union. In order to receive a VAT return in the above stated way, the tax payers should apply for the registration of the use of the above stated system to the authorized office of the Tax Administration. The VAT return is realized electronically, only.

At the beginning of the year significant changes regarding the application of the so-called simplification became effective, which are applied in the case when the tax payers who have their headquarters outside the Republic of Croatia provide construction services to the domestic tax payers. Although these changes have been applied for eight months already, there are many dilemmas referring to their use in practice. The article explains the tax treatment of construction services in the Republic of Croatia in the case when they are rendered or received by the foreign tax payers, including some practical examples.

Besides simple transactions between two tax payers, when one is the provider of goods and the other is the buyer, after the accession of the Republic of Croatia into the EU there is a possibility of transactions among three tax payers from three different member countries. Such a triple transaction includes the delivery in which there are three participants – tax payers from three EU member countries, two deliveries and the transportation of goods. Such a triple transaction subjects to the simplified taxation according to the VAT Directive and the regulations of the VAT Act. However, this does not mean that a triple transaction is every transaction among three tax payers, but the stakeholders in this transaction should meet the required conditions, in order to apply the simplification in taxation. The latest Amendments to the VAT Act from 1 January 2019 determine some new conditions in the triple transaction. 

It is common for non-affiliated persons to agree upon the contribution of each party and the expected benefits of the agreement, which will be consistent with the contribution of the parties, when entering into an agreement (for example, a joint venture agreement). From a tax point of view, an agreement on the sharing of costs between affiliated persons should be drawn up in accordance with an independent market principle - thus as concluded in comparable circumstances by non-affiliated persons on the market - and properly documented.

The article describes and analyses institutes of enforcement and legality and presents how to delay enforcement of a tax solution from tax supervision.

The enforceability of a settlement is a characteristic by which a taxpayer can be compelled to pay a liability when it is not voluntarily enforced within a legal or resolution period. The problem arises if the collection would cause badly repairable damage or bankruptcy of the taxpayer. Therefore, delaying the execution of a solution is the procedure explained in this article.

The electronic services of the Tax Administration, as a part of the Unique Portal of the Tax Administration, are intended for taxpayers for faster and easier fulfilment of tax liabilities through the Internet. Taxpayers – physical persons engaged in crafts businesses and free lancers, legal persons engaged in economic activities and citizens, are enabled to submit digital forms electronically, retrieve the status of submitted forms, and get the insight into the accounting tax card

However, the upgraded Tax Administration electronic services system, which includes ePorezna and eGrađani services, since mid-June 2019, enables the submission of forms and requirements with a security level 3 credential. It refers to the taxpayers who perform independent activities and determine the income tax in a lump sum, the citizens - renters of flats, rooms and beds to travellers and tourists and camp organizers and citizens who earn various types of income and are obliged to submit JOPPD and INO-DOH forms.

Services are provided "with a fee" only if there is a legal relationship between the service provider and the client in which the mutual acts are exchanged, whereby the compensation received by the service provider makes the real equivalent to the service provided to the user. Such is the case if there is a direct link between the service provided and the equivalent received.

The article sets out the position of the Court of Justice of the European Union regarding whether it is a delivery charge or a contractual penalty in the case of contractual payment of a compensation upon termination of a contract with an operator, or termination of service before the expiry of a minimum contractual period, for reasons attributable to the client. In the second case, the Court determines the moment of occurrence of the taxable event and the obligation to calculate the VAT for the service rendered by the agent in the transfer of a professional football player for whom the commission is paid periodically and conditionally for a number of years after the transfer.

The collection of audit evidence represents the most significant segment of the entire process of auditing financial statements. If an auditor does not select enough evidence or inadequate audit evidence, there is a possibility of presenting a false auditor’s report. The article presents the procedures and types of evidence which should be the base for the proper creation of the auditor’s opinion.

The International Accounting Standards Board has issued a proposal for amendments to IFRSs. Such an annual improvement process is a common mechanism for improving IFRS. The content of the proposed amendments to the standards includes the areas of standardization of all standards and their supporting documents for which amendments are proposed. Each of these areas includes the rationale for the proposed amendments, the point to which the amendment relates, and the basis for the decision on the proposed amendment.

In the future, fathers will have the right to at least ten working days of the paid vacation during the period the child birth. The new EU Directives determine the rules for platforms used for Internet sales and browsing. The European Commission has published the report on the effect of the new GDPRs in the EU, in order to improve their use.

The author of the article outlines the conditions under which EU citizens can establish and perform independent crafts business activities and free professions in the Republic of Croatia. EU citizens can carry out independent activity in the Republic of Croatia on a permanent basis, by registering a business establishment in the Republic of Croatia (freedom of establishment). They can also temporarily and occasionally provide their services in the Republic of Croatia, without the obligation to register their business establishment, while maintaining their place of business in the EU country of origin (freedom to provide services). The conditions under which EU citizens can establish crafts businesses in the Republic of Croatia are set out, as well as the conditions under which they can perform healthcare services and legal activity, the activity of permanent court interpreter and court-appointed experts, auditing services and tax advisory services, as a free profession.

A crafts business may stop operating by the free decision of its owner or by the force of law if certain conditions for operations have not been met. The liquidation of a crafts business – income maker is one of the most common ways of termination of an independent crafts business activity. In view of the VAT regulations and income tax regulations, the liquidation process is carried out in the same way by other independent businesses who keep business records, regardless of the fact that they are not entered in the Registry of Crafts Businesses. The VAT payers are obliged to submit the last VAT Form for the last period of taxation in which the business was active, whereas the income should be submitted on the DOH Form until the end of February of the current year for the previous year in which the independent activity was liquidated.

In the Republic of Croatia, consumer protection is implemented not only on the basis of the provisions of the Consumer Protection Act, but also with other regulations such as the Act on Obligations, the Law on General Product Safety and other regulations as well as the activities of various state bodies, inspectorates and consumer protection organizations providing preventive protection by informing and advising consumers about their rights and obligations. Croatian consumer protection legislation is complied with the EU legislation. However, consumers in some cases fail to fully exercise their rights due to lack of information and knowledge on their rights. Therefore, it is necessary to know the basic provisions of the aforementioned regulations regarding consumer rights.

The work at home is one of the types of labour relationship when the work is performed at the distant workplace i.e. at home. This is a relatively new concept of work for the Croatian employers, which has been in use for the last few years as the institute in terms of labour law.

The article presents the advantages and disadvantages of such a labour relation, the possibilities offered within the labour law and includes the example of the contract on employment at home. It also stresses the possibility of signing a specific agreement on rental in order to pay a compensation for the use of the space in which the worker works at home.

In order to provide better services to its clients the Croatian Pension Insurance Institute performs most of its activities electronically.

The services which have been provided electronically so far comprise: e-application for pension insurance, unique registration at pension and health insurance, E-receipts, website insight into data and accessibility of data on which the right to pension insurance depends, register on the employed persons with disabilities and the direct access to the labour-law status.

The new electronic service of the Institute is Lana mirovinsko used for e-applications for pension insurance, which makes it more efficient to the users. The e-application enables to users to make on-line registration on the webpage without coming to the Institute.

      U nastavku navodimo neka stajališta i presude iz njemačke poslovne i sudske prakse koje mogu biti poučne i za oblikovanje naše prakse. Usporedba je uvijek dobra kako bismo spoznali jesu li moguća i drukčija rješenja, odnosno koliko je nešto kod nas različito u odnosu na razvijene zemlje.
      Izneseni tekstovi preuzeti su iz njemačkog časopisa Der Betrieb koji izlazi već 72 godine i koji uz autorske članke iz područja računovodstva i prava objavljuje i ovakve tekstove koje prenosimo svojim čitateljima.

The article is the result of a number of questions regarding unjust enrichment and the need to present the additional explanation of this institute. The author of the text explains the institute of unjust enrichment in a simple way, including its determination in the Croatian law and the way the impoverished person may return such a benefit. The article presents the practice of the high Croatian courts regarding the settlement of such cases in the Republic of Croatia and the cognition of the court authorities on this issue. 

In the system of public procurement certain data in the offer may be marked as secret. The client in the procedure of public procurement is obliged to check on the existence of the legal basis and investigate the justifiability of marking the contents as a business secret.

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