Računovodstvo, revizija i financije

Tiskano izdanje 90,40 kn
E-izdanje 79,10 kn
rrif - 10.2020, str. 19
Potpora za očuvanje radnih mjesta u djelatnostima pogođenima koronavirusom (COVID-19) od rujna do prosinca 2020. godine – mikropoduzetnici

In order to preserve jobs due to the declared epidemic caused by Coronavirus (COVID - 19) and to support the economy for the month of July 2020, the Government of the Republic of Croatia adopted a special measure for micro-entrepreneurs (employers employing 9 or fewer workers). The measure continued in August and September 2020. The CES Management Board extended the duration of the measure until December 2020. Compared to the measures from July and August 2020, the measure has undergone minor changes and clarifications. In the following article the authors describe the above measure and the calculation of public benefits. In the same way, this article will be about the obligation for public payments of independent taxpayers who have received support.

rrif - 10.2020, str. 23
Potpora za očuvanje radnih mjesta za razdoblje od rujna do prosinca 2020. godine – za određene djelatnosti

In order to preserve jobs due to the declared epidemic caused by the coronavirus, special measures have been adopted for the sectors that are particularly affected by the epidemic. In September 2020, the CES Management Board extended the duration of the measure until December 2020. Compared to the measures from July and August 2020, the measure has undergone minor changes and explanations. The article deals with this measure and the calculation of public payments.

rrif - 10.2020, str. 30
Testiranje na COVID-19 nije plaća zaposlenika od 19. rujna
  1. Rok za primjenu obračunskog plaćanja PDV-a pri uvozu produljuje se do kraja godine
  2. Trošak testiranja na COVID-19 koji poslodavac omogućuje svojim radnicima ne smatra se plaćom
rrif - 10.2020, str. 36
Vrijednosna usklađenja i otpisi potraživanja od kupaca

The value adjustment procedure, which partially reduces the value of the originally recorded trade receivable, is performed when there is still a certain probability of collection of receivables (or a part of receivables) through settlement, enforcement, activation of payment security instrument and other procedures by eligible creditors. as "actions to secure the collection of debt with the care of a good businessman." Unlike value adjustments, the definitive write-off of trade receivables (directly at the expense) is carried out when there is no possibility to collect the "disputed receivable" because, for example, it is an obsolete receivable that has not been previously sued or the buyer has completed bankruptcy proceedings. the claim could not be collected, or the buyer was liquidated. In addition to the accounting point of view, the article indicates which value adjustments and write-offs of receivables are considered tax-deductible and which are non-tax-deductible expenses.

rrif - 10.2020, str. 37
Proračunska kontrola kao mehanizam za poboljšanje učinkovitosti

Accountability accounting, like many other models, relies on planning, budgeting, and budgetary control (budgeting). Precisely, planning, budgeting, and budgetary control (budgeting) are the special instruments that can be used to manage the business of one segment or the whole company in an appropriate way. Planning and budgeting in practice are increasingly taking up space for improvisation and ad hoc decision-making.

rrif - 10.2020, str. 44
Računovodstvo rabljenog materijala i otpada

There is an increasing trend of sales of used materials and waste. There are no determined conditions for the sales of used materials, whereas the sales of waste are specifically determined. Upon sales of used materials and waste the VAT payers apply reverse charges. The article presents the accounting and tax procedures related to the sales of used materials and waste.

rrif - 10.2020, str. 50
Računovodstvo troškova smještaja radnika

Accommodation costs can be tax-free paid to all employees with whom the employer has  established  the employment relationship. The amount of reimbursement of these costs is not limited by the amount, and the reimbursement is not allowed to be paid in cash but only by non-cash means.

Non-taxable remuneration of employees on the basis of reimbursement of accommodation costs may arise in the following way: accommodation costs are directly paid by the employer, accommodation costs are reimbursed by the employer to the employee or accommodation is organized by the employer in its own facilities. Depending on the method, the employer should provide the appropriate credible documentation.

The article explains the accounting and tax point of view of the compensation of workers' accommodation costs on the basis of practical examples.

rrif - 10.2020, str. 60
Nabava poljoprivrednog zemljišta

In this workshop the authors explain the accounting monitoring of the acquisition of agricultural land according to the requirements of the accounting standards. In addition, the workshop provides examples of accounting for the acquisition of agricultural land depending on the purpose of its use in business.

rrif - 10.2020, str. 65
Praktična primjena privremene operativne olakšice u izmijenjenome MSFI-ju 16

The International Financial Reporting Standards Board amended IFRS 16 as a part of the subsequent measurement of lease modifications when those changes are a response to special circumstances under the common denominator “COVID-19”. The author deals with the application of the reliefs provided for in the amendment to IFRS 16 in order to facilitate reporting for those obliged to apply this standard and especially for those with a large number of leases. The article presents the examples of rent reduction by the landlord and an example of instalment payment (deferred payment) of rent and relevant postings.

rrif - 10.2020, str. 68
Pogrešna doznaka i jamstva

This budgetary accounting workshop records unjustified receipts of money and received guarantees in the public procurement system.

If a budget person receives money that does not belong to him/her, he/she is obliged to return it without a special invitation.

The guarantee must be returned, and if it is retained in the name of what for what it was given and if it was not performed, it is considered income.

rrif - 10.2020, str. 74
Darovana dugotrajna imovina i stvari koje nisu imovina

This non-profit accounting workshop discusses postings related to donated fixed assets and donated items that are not assets.

If  an association receives as a gift a thing that has the character of a fixed asset, the income from it is deferred, and the invoice obtained in this way cannot be shown as a liability because it does not even exist.

When a non-profit organization donates to another person an item that is not shown in the general ledger as assets, expenses and income could be reported, but there is no direct provision on such a transaction.

rrif - 10.2020, str. 75
Naknada plaće osiguranicima koji se nalaze u izolaciji

When the competent epidemiologist determines the need for isolation of persons suspected of being able to become ill or spread the coronavirus infection, such persons are sent to isolation. It is obligatory to inform the chosen doctor by phone or e-mail or in person, who then issues a sick leave report (DO-isolation remittance). According to the sick leave report, the employer issues a salary certificate and a request for the payment of compensation, which can be submitted electronically, which the Croatian Health Insurance Institute (HZZO) takes over via the Central Health Information System. The remuneration is determined on the basis of the determined price of a working hour according to the Salary Certificate in the amount of 100%. It is paid at the expense of the HZZO directly to the account of the insured person. The highest amount of compensation paid by HZZO at its own expense is HRK 4,257.28 for the entire month, which means that in the case of exercising the right to compensation in part of the month, a proportional part of that amount is determined according to working hours of using the right to compensation.

rrif - 10.2020, str. 77
Novosti za poslodavce koji zapošljavaju osobe s invaliditetom (plaćanje naknade i poticajne mjere)

Due to the coronavirus epidemic, measures were adopted within the competence of the Institute for Expertise, Professional Rehabilitation and Employment of Persons with Disabilities to maintain the employment of persons with disabilities and the Croatian Employment Service. The article clarifies the adopted measure.

rrif - 10.2020, str. 83
Olakšice poslodavcima kada zaposle osobu bez prethodnog mirovinskog staža i osobe mlađe od 30 godina

In accordance with the provisions of the Contributions Act, employers are exempt from paying contributions to the salary of a worker whose first employment is a certificate from the Croatian Pension Insurance Institute (HZMO) that the person has no registered pension or has it but no more than 8 days on the basis of other income. Exemption from the payment of salary contributions lasts for one year. The condition for using the relief in 5 years of work of a person under the age of 30 is employment for an indefinite period of time. If the person for whom the employer uses the relief based on the first employment is employed for an indefinite period of time from the first day of employment, the employer can use the relief for the next 5 years. However, if the employer first hires such a person for a certain period of time and uses the relief for the first year and then decides to keep the person in employment and the person has not reached the age of 30 after the first year of work, then, with a change in pension insurance application for an indefinite period of time and stating that it is a person younger than 30 years of age ("young person"), then the employer can use this relief for the next 5 years (6 years in total).

rrif - 10.2020, str. 88
Prestanak moratorija provedbe ovrhe na plaći – kako dalje

In the second half of this month, the standstill, i.e. the moratorium on foreclosures on the monetary claim on the account conducted by the Financial Agency and the moratorium on the implementation of foreclosure on salaries during special circumstances, will end.

The moratorium ends on October 18, 2020. More details on this topic are presented in this article.

rrif - 10.2020, str. 96
Isplata stipendija i potpora za školovanje

Scholarships are a form of financial aid awarded to individuals for the needs of their education. They can be awarded for a specific academic achievement or to encourage the development of special talents.

Under certain conditions, payers may grant them as tax-deductible posts, but only up to the determined amounts. Parents whose children receive scholarships, awards for excellence or school support up to the age of 15, regardless of whether they are taxable or non-taxable, are no longer obliged to take into account the total annual amount of scholarships received if they use increased personal exemption.

rrif - 10.2020, str. 98
Primjena ugovora o izbjegavanju dvostrukog oporezivanja – porez po odbitku na isplatu dobitka podružnica osnivačima

In accordance with the provisions of the Profit Tax Act, withholding tax is paid upon payment of the share in profit (dividends) to foreign legal or natural persons. Payment of withholding tax is also determined for the payment of profits paid by domestic branches or business units of foreign companies. This article deals with the payment of profits of business units operating in Croatia to their founders and the payment of withholding taxes.

rrif - 10.2020, str. 108
Isplata udjela u dobitku i dividenda nerezidentima – fizičkim osobama

The payment of profits in some cases can be taxable but also non-taxable depending on the year in which the profit was made. When paying shares in profits and dividends to members of the company (natural persons) who are not residents, it is necessary to consult the provisions of the Agreement on Avoidance of Double Taxation. The article presents what is needed to pay dividends and profit shares to non-resident individual members of the domestic company.

rrif - 10.2020, str. 120
PDV kod „dobitaša“ koji utvrđuju obvezu prema naplaćenim naknadama

In this article, the authors provide explanations regarding the recording of goods and services in the VAT form for "profit makers" who determine the liabilities according to the collected compensations. In addition, the authors give a practical example of recording and determining the VAT liability for "profit makers" who determine the liability for compensations charged, which includes business events that most often occur in business practice (supplies of goods and services in the country, in the EU, export to third countries, acquisition of goods and services from the EU, import of goods, etc.).

rrif - 10.2020, str. 127
Porezno motrište „lažnih“ trostranih poslova

"Fake" tripartite transactions from the point of view of VAT are transactions for which the conditions for the application of VAT exemption for "real" tripartite transactions are not met. In this article, the author explains the tax point of view of "fake" tripartite transactions or transactions for which the conditions for the application of VAT exemption from Art. 141. VAT Directive have not been fulfilled. In addition, the article gives examples of "fake" tripartite deals that most often appear in business practice.

rrif - 10.2020, str. 142
Prijenos robe u drugu državu članicu i pravo stranoga poreznog obveznika na povrat PDV-a

The article sets out the views of the Court of Justice on the tax situation of transfers of goods from one Member State to another by a taxable person, considering the general rule that such transfers are equivalent to intra-Community supplies, as well as a number of exceptions to that rule. Furthermore, the Court's position on the right of a foreign taxpayer to a VAT refund is stated in circumstances where such a person is or should be registered in the Member State of refund and in circumstances where he/she has appointed a tax representative in the Member State of refund. The taxpayer's right to a VAT refund, as well as the right to deduct a pre-tax, is one of the fundamental principles of the VAT system and derives from the provisions of Council Directive 2006/112 / EC.

rrif - 10.2020, str. 150
Opskrba sirovinama i trgovanje na Euromediteranu

The European Commission has adopted an action plan for key raw materials with the aim of achieving a secure supply of key resources.

The implementation of the EU Regulation on homologation and supervision of the motor vehicle market began in early September.

There is widespread optimism in the EU about reaching an international agreement on taxing the digital economy by the end of the year.

rrif - 10.2020, str. 155
Osnivanje i obveze turističke agencije

It has never been easier to set up a travel agency and never harder to do business than it is today. In addition to the registration of a company or the establishment of a business, it is necessary to provide space that can be a business premise, a branch office or a residential space, and a certificate of passing the professional exam for business manager. A travel agency organizer and a travel agency trader are required to provide proof of insolvency protection and liability insurance. All the necessary documentation on the prescribed form is to be submitted by e-mail, and there is no registration fee. Travel agencies can organize, mediate, or provide other services related to the travel and accommodation of tourists.

After reporting the start of services to the Ministry of Tourism and Sports, travel agencies have many obligations. Inspections of travel agencies are carried out by the competent tourism inspectors of the State Inspectorate.

rrif - 10.2020, str. 157
Razlozi za otkaz u sudskoj praksi – I. dio

Issues related to termination of employment are always current and important and very common in everyday labour practice. Accordingly, the termination of employment is regulated in relatively detail by the Croatian Labour Act. This especially refers to the issue of termination of employment contract, which is the topic of this article. The first part of the article presents the termination of employment contracts due to business and personal reasons and dismissal due to dissatisfactory trial period of work, while the second part of the article discusses the reasons for dismissal due to misconduct and extraordinary dismissal.

rrif - 10.2020, str. 164
Donesen je novi dodatak Kolektivnom ugovoru za graditeljstvo

Although it was concluded in July 2020, the new Annex to the Collective Agreement in Construction Industry, some of its provisions have been applied only since September 2020, of which the one related to the increase in the basic salary certainly stands out.

Since the Minister has not yet made a decision to extend its application to other persons, these changes apply only to its signatories.

The article explains the provisions of the Collective Agreement in Construction Industry, which includes these latest changes, with special attention to those that are important in relation to the previously valid ones.

rrif - 10.2020, str. 171
Raskid ugovora na temelju zakona – jednostrani raskid

In the last issue of this journal, the first part of the article on contract termination was published - the general concept of contract termination and two specific ways of its termination (based on the will of the contracting parties and by force of law). In this issue of our journal, we continue to address this important topic, in a way that discusses the most important issues related to the termination of contracts under the law, with reference to the legal text, court practice and doctrine.

rrif - 10.2020, str. 181
Poslovanje zaklada

In terms of accounting, foundations belong to the non-profit accounting system and general rules of financial operations imposed on all non-profit organizations which they belong to according to the basic law. Therefore, they are, in principle, subject to self-assessment, mandatory planning and possible audit. However, since foundations are established under the special law, they also have obligations that this law, which directly imposes on them. In the Croatian legal system, they can be established for certain purposes, and only in some circumstances can they reduce their basic assets, which are their main source of financing by which they achieve the purposes for which they were established. In addition to this source of financing, they can generate income from other sources, and if they generate it from economic activities, they can have a special, privileged position in the system of profit taxation. They have a special position in other tax systems as well. This is made possible for them because they are established for public benefit and charitable purposes. The article provides a brief overview of their activities in the business environment, which includes various points of view, among which the status, accounting, tax and labour point of view are emphasized.

rrif - 10.2020, str. 188
Gospodarska kretanja u Hrvatskoj i zemljama EU-a u drugom tromjesečju 2020. godine
  1. Pregled kretanja
  2. Industrijska proizvodnja RH i EU-a
  3. Potrošačke cijene
  4. Turizam
  5. Trgovina na malo
  6. Robna razmjena s inozemstvom
  7. Prijevoz putnika i robe prema vrstama prijevoznih sredstava
  8. Prosječne mjesečne neto i bruto-plaće zaposlenih
  9. Zaposlenost i nezaposlenost
rrif - 10.2020, str. 197
Novi propisi
rrif - 10.2020, str. 202
Stručne informacije
rrif - 10.2020, str. 208