Računovodstvo, revizija i financije

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rrif - 11.2020, str. 21
Potpora za očuvanje radnih mjesta u djelatnostima pogođenima Koronavirusom (COVID-19) za razdoblje od listopada do prosinca 2020. godine

In order to preserve jobs due to the declared epidemic caused by Coronavirus (COVID - 19) and to support the economy for the months of July and August 2020, the Government of the Republic of Croatia adopted a special measure for the sectors affected by the epidemic. The measure continued in September 2020. The CES Management Board extended the duration of the measure until December 2020. In October 2020, the measure has undergone certain changes. In the following article the authors describe the above measure and the calculation of public benefits.

rrif - 11.2020, str. 25
Obračun plaće za radnike za koje je ostvarena Potpora za očuvanje radnih mjesta – skraćivanje radnog vremena – promjene od 1. listopada 2020. godine

In order to preserve jobs due to the declared epidemic caused by Coronavirus (COVID - 19) and to support the economy, primarily the processing industry, the Government of the Republic of Croatia adopted a special measure of Support for the preservation of jobs - shortening working hours. In October 2020, this measure underwent certain changes. In the following article the authors describe the above measure and the calculation of public benefits.

rrif - 11.2020, str. 33
Računovodstvo nabave i otpisa sitnog inventara

In business practice, entrepreneurs often face the problem of recording things and equipment of a small value under the common name of small inventory, which is not used instantly during the business process. In the article, the author explains the accounting monitoring of the purchase and write-off of small inventory in accordance with the requirements of accounting standards and tax regulations. In addition, the article presents how small inventory is written off in business practice.

rrif - 11.2020, str. 43
Promjene u računovodstvu glede poticaja kupcima prema MSFI-ju 15 i oporezivanje darova

In the field of accounting arrangements for incentives to customers IFRS 15 brings completely different rules than before and different from those in the CFRS. IFRS 15 provides rules for revenue recognition in practical business arrangements with customers that were not regulated by the withdrawn IAS 18. Only one part of the incentive for customers is covered here. However, even in this review it can be seen that the so-called "free" gifts that ensure the substantive rights of customers cease to be free due to the fact that the transaction price is divided into two obligations of execution. This should affect changes in tax practices.

rrif - 11.2020, str. 49
Računovodstvo otpisa i usklađenja obveza

In order to present their financial position and financial performance fairly and truthfully, entrepreneurs should list assets and liabilities at least once a year. Liabilities should be reported as liabilities that are expected to be paid in the future. This also applies to public benefits, and this year is special for them due to the measure of exemption from the obligation to contribute to co-financed net salaries and the measure of exemption from settling tax liabilities on the basis of which tax liabilities were reduced.
In this article, the author explains when liabilities must cease to be disclosed (written off), how the write-off and adjustments of public benefits due to exemption measures should be recorded in the business records, and what is the tax position of writing off certain liabilities.

rrif - 11.2020, str. 57
Otkup otpada od građana

Purchase of waste from citizens is allowed only to authorized purchasers, i.e. companies and natural persons – sole traders who are registered to perform waste trading activities and entered in the Register of Waste Traders kept by the Ministry of Economy and Sustainable Development. The purchase of waste from citizens represents retail trade of waste, and citizens when selling waste earn income from special types of assets taxable at a rate of 12%, increased by possible surtax. Payment of the compensation for purchased waste can go to the giro account of citizens or current account, but payment in cash is also allowed. The waste trader is obliged to submit the JOPPD form for all payments during that month by the last day of the month.

rrif - 11.2020, str. 64
Što donose izmjene Hrvatskih standarda financijskog izvještavanja od 2021. godine

In the Official Gazette no. 105/20. the Decision on Amendments to the Decision on the Publication of Croatian Financial Reporting Standards was published. These amendments were made in order to comply the legislative accounting framework of the Republic of Croatia with the provisions of the Accounting Directive 2013/34 / EU in the part relating to the disclosure of information in the notes to the annual financial statements. These amendments will be applied in the preparation of the annual financial statements for the periods beginning on or after 1 January 2021. The author presents a brief overview of these amendments in the article.

rrif - 11.2020, str. 70
Računi u poslovanju poduzetnika

The invoice proves the occurrence of a business event, but in order to be a valid and authentic document, it should contain information regulated and determined by several regulations, depending on the tax position of the issuer of the invoice. Taxpayers in the value added tax system must comply with the provisions of the Accounting Act, the General Tax Act, the Value Added Tax Act, the Cash Fiscalization Act, the Companies Act, the Enforcement Act and other regulations when issuing invoices. which regulate the activity in which they are engaged. Every entrepreneur should pay special attention to the determined content of the invoice so that it would not be considered incomplete in the absence of a single element.

rrif - 11.2020, str. 72
Depozit i prijenos dugotrajne imovine unutar proračunskog sustava

The budget workshop records the tied cash assets when such an event extends between two budget years, including the transfers of fixed assets within the budget system. If the cash assets are term-deposited within a year, neither receipts nor expenditures are disclosed, but if it exceeds the last day of the budget year, both receipts for that year and expenditures in the following year must be disclosed. Transfers of fixed assets within the general budget may result in the use of a particular subset of accounts, while in some circumstances this may not be the case.

rrif - 11.2020, str. 81
Prijenos dugotrajne imovine i prestanak priznavanja imovine

The non-profit accounting workshop considers postings related to the transfer of fixed assets between related parties and the derecognition of assets. In the transfer of assets between interconnected persons, in terms of accounting regulations, the accounts of the respective groups of accounts must be used. If further investment in fixed assets that have not been brought to their function is waived, they must be derecognised, i.e. they must cease to be recognized in the business records. If the donated funds were used to acquire it, it should be considered what to do with them and then post them appropriately in relation to these new events.

rrif - 11.2020, str. 84
JOPPD u slučaju spajanja i pripajanja poslodavca

If the regulation or merger agreement stipulates that one business entity (company, agency, institute, fund, institute, foundation and / or other legal entity with public authority) ceases to operate, and another business entity takes over the business of the liquidated business entity , then it takes over the existing and employed workers with all the rights and obligations arising for those employees from the existing employment contracts, collective agreements and labour regulations and other sources of law. The article presents who has the obligation to calculate, suspend and pay public benefits according to the salary for employees and in what way.

rrif - 11.2020, str. 86
Prefakturirani troškovi s motrišta PDV-a

The term de-invoiced costs is not an official term and the term is not defined in the regulations on VAT taxation neither in other tax regulations applicable in the Republic of Croatia (hereinafter: the Republic of Croatia). This term is used in business practice when taxpayers issue invoices for expenses for which they have previously received invoices from other taxpayers. In other words, the taxpayers who de-invoice the costs did not directly participate in the delivery of the services or goods to which those invoices relate. In the article, the author explains the tax point of view of costs that are most often de-invoiced, such as accommodation costs, food costs, passenger transport costs, real estate rental costs, overhead costs, costs related to vehicle leasing, etc.

rrif - 11.2020, str. 88
Posebnosti PDV-a kod malih poreznih obveznika

From the point of view of VAT, small taxpayers are considered as taxpayers, but they are not regular taxpayers, which means that they are not entered in the database of taxpayers of the Republic of Croatia. This means that in domestic transactions - deliveries of goods and services do not charge VAT and cannot use pre-tax. However, in certain tax situations, when acquiring goods from the EU and acquiring and supplying foreign services, small taxpayers should request a VAT identification number and should transfer the tax liability to foreign customers or take over the tax liability from them. In these transactions they have only a VAT liability. However as small taxpayers they are never entitled to pre-tax.

rrif - 11.2020, str. 99
Priprema za prijavu poreza na dobitak za 2020. godinu

In the procedure of filing the profit tax return for 2020, the provisions of the Act on Amendments to the Act on Profit Tax - published in the Official Gazette no. 121/19. (except for the provisions of Article 30 of the Act that apply in the procedure of filing the profit tax return for 2022) and the amendments to the Act published in the Official Gazette no. 32/20. Profit taxpayers who generate a total profit of up to HRK 7,5000,000.00 in 2020 can apply a profit tax rate of 12% when filing profit tax for 2020. The total profit does not include profit from aid received to mitigate negative consequences in the event of special circumstances in terms of the provisions of the Ordinance on the implementation of the general tax law. These aids also reduce the corporate profit tax base. Revenues from these aids do not affect the criterion of the possibility of switching to the application of the monetary principle of profit taxation or the possibility of applying flat-rate taxation to non-profit organizations. Based on the Amendments to the Investment Promotion Act, the profit tax liability can be reduced for investments in fixed assets for the purpose of modernizing business processes.

rrif - 11.2020, str. 112
Obveza izvješćivanja po državama o poreznim stvarima (CbCR)

The law stipulates the obligation of multinational companies to report to the Tax Administration on the determined data. The more detailed content of the report is defined by the Ordinance on the automatic exchange of information in the field of taxes. The country report actually presents the compiled information on the whole group of multinational companies with data on the distribution of profits, taxes paid and certain indicators of the place of business of the group of multinational companies. This article includes taxpayers, the content and deadlines of the report. The report is in certain cases called a country by country report. CbCR.

rrif - 11.2020, str. 115
Turistička pristojba i članarina u uvjetima posebnih okolnosti za iznajmljivače

In the article, the author explains the new Amendments to the Ordinance on deferral or exemption from paying tourist tax for persons providing catering services in the household or on a family farm, which takes into account some of the special circumstances of this difficult tourist season. These are exemptions from paying tourist tax due to deregistration of categorization and exemption from paying tourist tax due to unusability of facilities caused by the earthquake that hit the City of Zagreb, the Zagrebačka County and the Krapinsko-Zagorjska County in March this year.
The article explains which "renters" and how they can achieve a reduction or exemption from paying tourist tax. In addition, the article explains the issue of reducing the tourist membership fee for the same category of taxpayers.

rrif - 11.2020, str. 120
Oporezivanje honorara od autorskih i umjetničkih djela

According to the regulations on income tax, royalties are considered other income as well as all other receipts earned from occasional self-employment.
In terms of tax, royalties and royalties with an artistic feature differ from other receipts that are considered other income because contributions and income tax are calculated on a reduced basis for costs in a lump sum of 30% or 55%,  in the case of  royalties with an artistic feature, which has an impact on the way contributions and income taxes are calculated.

rrif - 11.2020, str. 123
Fiskalizacija prodaje putem samoposlužnih uređaja

The Cash Fiscalization Act introduces the fiscalization of sales through self-service devices, while the Ordinance on Cash Fiscalization elaborates the implementation of the above mentioned obligation with application as of 1 January 2021.
The taxpayer should, in order to implement fiscalization of sales through self-service devices (when the sale of goods or services is realized by cash turnover) fiscalize each sale at the time of sale by submitting sales data to the Tax Administration and submit to the Tax Administration data on each self-service device. Furthermore, it should be possible to use software for electronic signing of sales messages and provide a connection (Internet) for electronic data exchange with the Tax Administration.
The article explains which devices are subject to the fiscalization obligation and the fiscalization process itself, and which information the taxpayer should display on the self-service toll device.

rrif - 11.2020, str. 132
Strane fizičke osobe kao stjecatelji nekretnina u Republici Hrvatskoj

Tax liabilities in real estate transactions in the Republic of Croatia are regulated by the Value Added Tax Act if the seller is a VAT payer and if the real estate has been used for up to two years. However, if the real estate transaction is not taxable with VAT, it is taxable according to the provisions of the Real Estate Sales Tax Act. This Act stipulates that domestic and foreign natural or legal persons are equal in terms of payment of real estate transfer tax, unless otherwise provided by an international agreement. The topic of this article is the acquisition of real estate ownership rights in the Republic of Croatia by foreign natural persons and their taxation.

rrif - 11.2020, str. 139
Primitci studenata ostvareni putem studentskog servisa

The activity of employment also includes mediation for the performance of jobs and services of pupils and students, without establishing an employment relationship. Legal and natural persons who perform self-employment activities may employ pupils and students in full-time and part-time education at secondary, , higher education schools and faculties through authorized intermediaries.
It should be pointed out that in practice, entrepreneurs can sign a temporary work contract or a contract on royalties without intermediaries, and then the paid receipts are taxed in the manner determined for the second income from the first payment.

rrif - 11.2020, str. 146
Ispravak odbitka pretporeza

In the article, the author states the views of the Court of Justice of the European Union regarding the determination of the fact whether there are circumstances that are considered a reason for correcting the initial deduction of pre-tax. In several cases, the Court reconsiders various circumstances, for example, when a constructed property ceases to be used for taxable and exempt transactions and continues to be used exclusively for exempt transactions. Furthermore, the Court considers the circumstances in which a taxpayer does not realize his/her intention to use a property for the purpose of taxable supplies and when the taxpayer obtains a subsequent discount from a supplier who is no longer taxable in that Member State or can claim a refund of part of the VAT originally charged.

rrif - 11.2020, str. 151
Stručno usavršavanje ovlaštenih revizora u 2020. godini

Since 2019, auditors have been sending records of continuous professional development according to the new rules to the Ministry of Finance, and not to the Croatian Chamber of Auditors. This year, the reporting period ends on November 29, 2020, and the certified auditors are wondering whether, due to the conditions of the pandemic, they will need to achieve the determined number of scores or this year will be subject to certain exemptions. This is written in the article.

rrif - 11.2020, str. 157
Prezentiranje financijskih izvještaja

The IASB proposes to change the presentation of the financial statements, especially in the income statement and balance sheet. It is believed that the proposed changes will contribute to improving communication between creators and users of financial statements.
The reason why the IASB proposed amendments to IAS 1, Presentation of Financial Statements, is to improve communication with users through information in the financial statements, particularly the information on business performance in the income statement. The proposed changes were initiated by certain users of financial statements with a project of reporting on business performance which would provide complete and usable information on the business results of companies.

rrif - 11.2020, str. 162
Pad prihoda od PDV-a i sniženje poreza na dobitak

The European Commission predicts a loss of value added tax revenue in the EU member states this year of 164 billion euros due to the negative impact of the corona crisis and due to tax evasion.
The European Parliament has approved a single set of rules for the provision of crowdfunding services in the EU up to a sum of 5 million euros, which includes strict rules for protecting investors from financial losses. Crowdfunding is becoming increasingly popular as an alternative financial instrument for financing start-ups and early-stage SMEs.
Guidelines for the implementation of the Recovery and Resilience Mechanism, which provides € 672.5 billion in grants and loans and is a key part of the new EU instrument, have been published.

rrif - 11.2020, str. 166
Što banke gledaju kada se traži kredit

The compiled credit proposal is sent to the organizational part of the Bank (authorized persons), who are authorized to make the Decision. If the credit proposal is approved, i.e. if the Decision on approval (or disapproval) of the proposed risky product is made, the Decision is drawn up and forwarded for signing to the competent persons in the bank (5 to 7 persons).
The Decision is delivered to the group of persons authorised for business affairs in order to further contact the client. The credit analysis department further monitors the client until the end of the business (i.e. credit repayment, expiration of another risky product). As credit is the dominant source of financing for entrepreneurs in the EU, it was important in the article to inform our readers about what all banks can ask for when negotiating a credit.

rrif - 11.2020, str. 168
Kako se poduzetnici mogu pripremiti za nadolazeću financijsku krizu

The decline in GDP in the second quarter of 2020 was 15.1% on the annual level, which represents the largest decline since 1995. Accordingly, it can be concluded that a new financial crisis is at the door. However, its scale cannot yet be estimated with certainty. Entrepreneurs are advised to make urgent preparations. Among them, the possibility of reducing costs, rationalization of business entities and their unification, use of state aid, etc. are especially emphasized.

rrif - 11.2020, str. 178
Paušalno oporezivanje samostalnih djelatnosti i podnošenje novih izvješća za 2020. godinu

As of 1 January 2020, the Income Tax Act and the new Ordinance on flat-rate taxation of self-employment activities were amended. According to the above legal provisions, self-employed sole traders and farmers may choose a flat-rate payment of income tax and surtax, if they are not entered in the register of VAT payers and if their total annual income from that activity in the tax period does not exceed HRK 300,000, 00. In the case of flat-rate taxation of self-employment, the tax base on which income tax is paid during the tax period is determined in advance.
However, the final tax liability is determined according to the realized turnover shown on the new Form PO-SD, which for 2020 is submitted to the competent branch office of the Tax Administration no later than January 15, 2021. Holders of joint activities submit a new Form PO-SD-Z.

rrif - 11.2020, str. 183
Obračun doprinosa kada se paušalni obrt obavlja uz radni odnos

In addition to employment, natural persons may also perform self-employment activities. When a natural person performs a self-employed activity as his/her only and main occupation, he/she pays contributions for compulsory insurance according to the determined basis. Taxation of self-employment is made through business records or as a lump sum, whereas the profit tax is settled in the same way as taxation would be settled if a natural person was self-employed as his/her only and main occupation. In terms of calculating contributions for compulsory insurance, the activity performed in addition to employment is considered another activity. This article presents the payment of contributions by sole traders who pay tax liabilities on a lump sum basis.

rrif - 11.2020, str. 197
Razlozi za otkaz u sudskoj praksi – II. dio

In the first part of the article, the authors dealt with the reasons for business and personal termination of the employment contract and the termination due to dissatisfaction with the trial period. In the second part of the article, the authors present justified reasons for making a decision on dismissal due to misconduct of employees, citing case law. The article also points out the differences between personally conditioned dismissal and dismissal conditioned by misconduct of a worker and extraordinary dismissal.

rrif - 11.2020, str. 202
Promijenjene okolnosti u ugovornom odnosu

In the last and pre-last issue of this magazine, articles on the termination of the contract were published. In this issue the author continues to address this important topic by considering the institute of changed circumstances, which give the affected party the opportunity to,  by deviating from the obligation to comply with the contract and fulfilling the obligation,  terminate or amend the contract and analyse the way the Act on Obligations balances between pacta sunt servanda and clausulae rebus sic stantibus.

rrif - 11.2020, str. 208
Odustanak od likvidacije

In current practice, the question often arises as to whether a company can waive the liquidation that has already begun (in progress) and what is the further course of this procedure. In this sense, the authors of this article, in addition to the legal status, explain the submission of financial statements and income tax returns. In this article the authors deal only with the waiver of the liquidation of limited liability companies and shareholding companies, not partnerships.

rrif - 11.2020, str. 215
Stagnacija gospodarskih kretanja i u III. kvartalu u Hrvatskoj i zemljama EU-a
  1. Pregled kretanja
  2. Industrijska proizvodnja RH i EU-a
  3. Potrošačke cijene
  4. Turizam
  5. Kretanje cijena prodanih novih stanova u Hrvatskoj
  6. Trgovina na malo
  7. Robna razmjena s inozemstvom
  8. Prosječne mjesečne neto i bruto-plaće zaposlenih
rrif - 11.2020, str. 219
Novi propisi
rrif - 11.2020, str. 223
Stručne informacije
rrif - 11.2020, str. 227