Računovodstvo, revizija i financije 4/2020

      HZZ uvodi novu mjeru: Potporu za očuvanje radnih mjesta u djelatnostima pogođenima koronavirusom. Korisnici te mjere su poslodavci koji trpe štetu zbog smanjenja prometa, prihoda, obustavljanja djelatnosti i drugih nepogoda prouzročenih krizom zbog pandemije.
      Pravo na razmjerni dio svote od 3.250,00 kuna ili 1.625,00 kuna po radniku ostvaruju poslodavci za vrijeme koje nisu radili prema Odluci Stožera civilne zaštite, dakle od 19. ožujka 2020. godine.
      Predaja Zahtjeva za dodjelu potpore moguća je od 23. ožujka 2020. u 00:01 h putem interneta on-line prijava ili e-poštom na adresu pisarnice Regionalnog centra / Područnog ureda HZZ-a županije u kojoj je registrirana tvrtka. Ako se ne može digitalnim kanalima, može se predati osobno u nadležni HZZ-ov Regionalni ili Područni ured.
      Na uredno predanu dokumentaciju HZZ se obvezuje izdati Rješenje (pozitivno ili negativno) u roku od 8 radnih dana.

1. Uvod
2. Poslodavci koji mogu zatražiti Potporu za očuvanje radnih mjesta u djelatnostima pogođenima koronavirusom (COVID–19).
3. Koje uvjete poslodavac treba ispuniti da bi ostvario potporu
4. Poslodavci koji ne mogu zatražiti potporu – koronavirus (COVID–19)
5. Za koje se radnike može koristiti potpora za očuvanje radnih mjesta u djelatnostima pogođenima koronavirusom
6. Visina potpore za očuvanje radnih mjesta u djelatnostima pogođenima koronavirusom
7. Predavanje Zahtjeva za dodjelu potpore i ostale dokumentacije
8. Koje su obveze poslodavca dok primaju potporu
9. Koje su obveze HZZ-a
10. Porezni položaj primljene potpore za očuvanje radnih mjesta – koronavirus
11. Obračun plaće za radnika za kojeg poslodavac prima potporu – koronavirus
12. Zaključak

At the session of the Government of the Republic of Croatia, March 17, a series of measures were adopted to help the economy recover from damage or losses caused by the corona virus pandemic. Some of these measures in the form of legal regulations were published in the Official Gazette no. 32. dated March 19, 2020. Many of these measures are expected to be defined in the appropriate rulebooks, which will formalize requests for assistance, criteria for deferral of public revenue payments, while for other measures, activities of banks and other creditors are expected to refrain from debt collection, etc. Some measures of the Government's economy will feel immediately like payroll grants, etc., and for others, tax effects will only emerge by filing tax returns.

      U skladu s čl. 107.a Općega poreznog zakona (Nar. nov., br. 115/16. – 32/20.) objavljena je dopuna Pravilnika o Općem poreznom zakonu u Nar. nov., br. 35. od 23. ožujka 2020. godine.
      Tom je dopunom pobliže uređena mogućnost odgode plaćanja poreznih obveza za one porezne obveznike koji su pogođeni krizom izazvanom koronavirusom, a ispunjavaju propisane uvjete.

1. Tko može podnijeti zahtjev za odgodom poreznih obveza
2. Što su dospjele porezne obveze
3. Podnošenja zahtjeva i odluka Porezne uprave
4. Zaključak

When a competent epidemiologist determines the need for isolation of persons suspected of having developed the disease or spreading the infection,  they are immediately sent to isolation. It is obligatory to inform the chosen doctor by telephone or by e-mail issuing the report on sick leave (remittance). As people in isolation are not able to directly download the report and submit it to the CIHI, neither the Salary Certificate and the claim for payment of benefits, they are exceptionally enabled to submit the necessary documentation electronically, which the CIHI receives through the central health information system. The CIHI will ask the employer for a salary certificate formally. The compensation is determined on the basis of the determined price of the working hour according to the Salary Certificate of 100%. The compensation is paid to the CIHI funds directly into the account of the insured person.

In recent months, a pandemic called Corona virus has been present globally. In addition to health and related complex and difficult situations, there are also problems related to the suspension of regular business activities of many entities, which undoubtedly affects the employees of such entities.

The article presents what such an entity as an employer can do with the employment relationship itself and other issues in terms of labour law.

      Hrvatski je sabor po hitnom postupku usvojio dopune Zakona o trgovini i Zakona o ugostiteljskoj djelatnosti kojima se uređuje radno vrijeme trgovina i ugostiteljskih objekata na području RH u posebnim okolnostima. Zakon o dopuni Zakona o trgovini i Zakon o dopuni Zakona o ugostiteljskoj djelatnosti (Nar. nov., br. 32/20.) stupili su na snagu 20. ožujka 2020. godine.

1. Uvod
2. Rad trgovina i ugostiteljskih objekata u posebnim okolnostima

       Porezna reforma kroz četvrti krug poreznog rasterećenja obuhvaća moderniziran sustav oporezivanja bezalkoholnih pića napuštajući dosadašnji linearni sustav oporezivanja bezalkoholnih pića utemeljen isključivo na količini te je zamijenjen sustavom utemeljenim prema volumenu i prema sadržaju šećera, te sadržaju metil-ksantina i taurina. Obuhvaćeno je i povećava se visina trošarine na duhanske prerađevine, duhanske proizvode i etilni alkohol. Napominjemo da trošarinski obveznici i ostale osobe koje drže cigarete radi prodaje krajnjim potrošačima (npr. kiosci, trgovine, ugostiteljski objekti i druga maloprodajna mjesta) još od 1. siječnja 2019. godine više nisu dužni popisati zalihe cigarete koje se nalaze kod njih u prometu te obračunati i platiti razliku trošarine na cigarete kada se poveća visina trošarine na cigarete kao i kada se poveća maloprodajna cijena cigareta. Opširnije o novostima u oporezivanju duhanskih prerađevina, duhanskih proizvoda, alkohola i bezalkoholnih pića od 1. travnja 2020. godine može se pročitati u nastavku članka.

1. Uvod
2. Povećanje visine trošarine na duhanske prerađevine i duhanske proizvode
3. Povećanje visine trošarine na etilni alkohol
4. Novosti kod oporezivanja kave
5. Novosti u oporezivanju bezalkoholnih pića
6. Nastanak obveze obračunavanja i plaćanja posebnog poreza

The accounting errors made in one period are corrected in the period in which they were made. Such a correction is made in accordance with the accounting standards through the correction of retained profits from previous years. It is regarded as incorrect to make corrections of the errors from the previous period through the Profit and Loss Account by increasing the income or decreasing the expenditure. The article presents a brief review of the procedures on concrete examples.

In this article, the author examines the requirements set out in IAS 36 Impairment of Assets in cases where the entity does not have information about the fair value of the asset or cash-generating unit and the value of the asset in use is determined as a useful value. Rules for projecting future cash flow as a model for calculating value in use are discussed in the article. The tax aspect of the value adjustment of tangible fixed assets is also addressed.

In addition to passenger cars, entrepreneurs often choose to use other means of personal transportation, such as motorcycles, mopeds, quadricycles, etc. Although the purpose of these vehicles is, as a rule, the transport of persons, as in the case of passenger cars, in tax terms funds are not fully equated with passenger cars. The author in this article writes about the accounting and tax position of other means of personal transportation.

The acquisition of one’s own business stakes results in a change in the ownership structure, but also in a decrease of the capital, which is replaced by reserves. Upon the acquisition of business stakes and their reselling the provisions of the Companies Act, standards and tax regulations should be taken into account. If one's own business stake is not sold to the existing members of the company, it can be sold on the market to third parties. The sale may result in a capital gain (sales value greater than cost) or a capital loss (sales value less than cost). Capital gains or losses are recorded within the equity and do not affect taxation. After the sale of one’s own business stake, the resulted reserves are cancelled in favour of retained earnings, but before that the capital loss should be "covered" if it was incurred during the sale. Repurchased business interests may be paid in cash or in the assets of the company, whereby the assets of the company are sold to the owner of the business unit, resulting in the offsetting of mutual debts and receivables. In the case of such transactions attention should be paid to the tax position of the assets being sold.

In the general ledger accounts, non-profit organizations also record changes regarding the replacement of assets that were originally approved by the source of ownership, including the increase in company capital from the share in the profits of that company. No claims are made on the replacement of assets, and if assets which are counterbalanced in the balance sheet are replaced, such a fact should be correspondingly taken into account. If the equity of the company in which the non-profit organisation holds stakes is increased, revenue must accordingly be reported.

Posted workers are persons employed by a domestic employer who has sent them to work in a company or branch with headquarters in another country for the purpose of carrying out a contractual work. The posted worker remains in the pension and health insurance system and employment in the Republic of Croatia in accordance with the regulations of the Republic of Croatia for the duration of his/her work in another country. The salary is taxed under the Income Tax Act and, if the Republic of Croatia implements the Double Taxation Treaty with the State concerned, the provisions of the Treaty prevail over the Income Tax Act and the right of the State to tax the salaries of those workers is to be determined in accordance with the relevant contract. Contributions are paid in accordance with the regulations of the Republic of Croatia, and the amount of the salary that a worker earns by working in the country concerned is determined in accordance with the regulations in the area of ​​work of that country, so that the amount of salary earned may differ from the contractual salary that a worker would receive for equal or similar jobs in the Republic of Croatia.

As of January 1, 2020, taxpayers need to take into account the new conditions they need to satisfy in order to be able to apply for the exemption when delivering goods within the EU. In addition to the new conditions laid down in the amendment of the VAT Act, other conditions that directly apply are those of the Council Implementing Regulation (EU) No. 282/2011 in the part relating to evidence of the shipment of goods to another EU Member State. An important requirement is that the goods are shipped from the Republic of Croatia to another EU Member State. A special attention should be paid to the tax position of the buyer, i.e. whether it is a taxpayer registered in the VIES database of taxpayers. As the status of the taxpayer may change every day due to the deletion and cancellation of the VAT ID number, proof should be provided that it is a customer who is a taxpayer on the day of delivery of the goods and invoicing.

In the article, the author clarifies the tax rules related to the "classical" movement of goods, according to which the shipment of goods to a warehouse to another Member State is considered as the delivery of goods for the compensation at the time the goods are moved. In addition, the author defines the tax viewpoint of arrangements for the transfer of goods to another EU Member State under the new rules applicable from 1 January 2020. The article explains taxpayers' actions in case of changes related to contractual arrangements for moving goods to another EU Member State, such as replacements of goods required by customers, return of goods, etc.

All retained profit payments are taxed in accordance with the tax regulations which were in force in the years when such a profit was made. When more advance payments are made on the basis of the payment of the profit advance for 2020 than the profit was realized, the higher amount paid is considered capital income which is considered as an exemption and is taxed at a rate of 36%. The tax liability must be settled by the submission of the Income Tax Return in the PD Form no later than April 30, 2020.

The entrepreneurs with headquarters in Croatia who have made income from interests, dividends, copyrights and intellectual ownership rights in other countries subject to pay the tax in these countries settled by payers of such income. The article presents the way how such a tax is entered in the PD forms and posted in business records.

As of January 1, 2020, the Agreement between the Republic of Croatia and Japan on the elimination of double taxation of income taxes and the prevention of tax evasion and tax avoidance has been applied in the Republic of Croatia. This article analyses the provisions of the Agreement between the Republic of Croatia and Japan on the elimination of double taxation on income taxes and the prevention of tax evasion and tax avoidance.

The article presents the views of the Court of Justice of the European Union regarding the application of the tax exemption from VAT on the export of goods and the occurrence of a taxable event and the obligation to calculate VAT on imports. The Court emphasizes the importance and relationship of material and formal assumptions for the application of the tax exemption for export delivery, and clarifies the substantive assumptions. Furthermore, the Court analyzes the justification of the special conditions imposed by a Member State for the application of the VAT exemption of goods sold to travellers from third countries carried by EU travellers in their personal luggage. With regard to the import of goods, the Court determines whether a taxable event and an obligation to calculate VAT have arisen in the event of breach of customs regulations resulting in the customs debt, then in the case of stealing of goods placed under the customs warehousing procedure and in the event of destruction or complete loss of goods placed under the procedure of external transit.

The IFRS Interpretation Board discussed the concept of cryptocurrencies and the economic content of cryptocurrencies including the application of IFRS to cryptocurrency ownership. Cryptocurrencies are characterized by virtuality, they are not issued by an authorized state body and are not considered to be a contract between two parties. The Board concluded that owning a cryptocurrency corresponds to the definition of intangible assets under IAS 38 because it can be separated from the owner and sold individually or transferred to another enterprise and does not entitle the owner to receive a fixed or determinable number of units.

EU finance ministers have agreed that small businesses will qualify for simpler VAT regulations if their annual turnover is below the level set by the Member State in which they operate and can by no means exceed EUR 85,000.

The EC believes that a more comprehensive approach to tobacco sales is needed, which should take into account all forms of tobacco control, including public health, taxation, combating illicit trade and environmental issues.

In February, the Council of Ministers blacklisted the so-called. non-cooperative tax jurisdictions, Panama, Seychelles, Cayman Islands and Palau, while Turkey was given extra time to avoid the risk of being listed.

Various leasing items are acquired and used on the basis of the leasing contract, most commonly passenger cars, vessels, plant and equipment, and real estate. Leasing financing is possible for both legal and natural persons. The characteristics of the leasing business and its tax and accounting position with the lessee are important when choosing operational or financial leasing as a financing method.

The article presents an internal enactment on policies, controls and procedures for reducing and effectively managing the risk of money laundering and terrorist financing by gambling operators, which they are required to draft in accordance with the provisions of the Act on Prevention of Money Laundering and Terrorism Financing. The article discusses the professional training and education of the employees obliged to draft an internal enactment and other relevant activities related to this task in the prevention of money laundering.

There is still an obligation to report both credit and deposit operations with foreign countries, which include the relations with non-resident persons, regardless of whether they are from EU countries or from some other countries. Although the reporting did not change compared to the previous year, the article warns taxpayers to consider whether there is a reporting obligation for the Croatian National Bank for 2019. Namely, it does not have to exist every year.

Hiring persons for temporary and part-time seasonal jobs in agriculture is determined by the Labour Market Act. Hiring persons for temporary and part-time seasonal jobs in agriculture can be carried out by physical or legal persons registered for agricultural activities, physical persons who own a family farm, which is entered in the corresponding register and physical persons.

Hiring such persons in accordance with the above stated Act, does not mean concluding an employment contract, due to the fact that such activities are exclusively conditioned by the cyclic natural changes with regard to annual seasons, which means that the need for the particular number of workers is changeable and lasts for a short time. During the period of such a job the workers enjoy a certain type of social security, in the form of a voucher, purchased by the employer at the price of HRK 25.00 in 2020. The lowest amount of the salary is HRK 93.25 net per day. The realized income based on such a work subjects to taxation of 12%, increased by the sur-tax, which means that it is re-calculated into the gross amount from which the employer calculates tax and surtax and submits the JOPPD Form to the Tax Administration. The net compensation may be paid in kind. 

The new Rulebook on Production of Flour and Bakery Products became effective on 16 January 2020. It determines the minimum quantities of flour which can be used for the production of the specific bakery and other products and the way and conditions of keeping the records on the production and sales of flour, including the records on the use of flour (KEUB). The Rulebook defines the maximum quantity of flour which may be used upon production of the specific bakery product. The article states the persons obliged to keep the records on production and sales of flour and the records on the use of flour in the production of bakery products, as well as the ways in which such records are to be kept.

Flour producers and providers of flour milling services and corresponding services are obliged to keep the records on production and sales of flour in the EPB Form and submit the report on the total production and sales of flour for the period from 1 January to 31 December of the previous year to the Ministry of Agriculture until 31 December each year, at the latest.

In the case of an employee’s death there are various issues arising in practice regarding the consequences in terms of labour law. The authors of the article deal with taxation and calculation of contributions and other corresponding payments in the case of an employee’s death.

The author of the article presents in detail the important issues referring to the rights and obligations arising from the warranty. The article also includes the relationship between the institute of liability for material flaws and the liability based on the warranty (guarantee).

Besides their regular activities determined by the statue, associations, institutions and other non-profit organisations may perform catering activities according to the Act on Catering Activities and their Statute, but are not allowed to perform them with the aim to make a profit neither for their members nor third parties.

Non-profit legal persons may receive services from other EU member states or from the third countries. Prior to ordering services from foreign tax payers, a legal non-profit person should determine its tax liabilities, i.e. whether it is obliged to have a VAT identification number and whether the VAT is to be calculated in the Republic of Croatia. The services received from tax payers in the third countries, which require reverse charges, subject to VAT calculation in the Republic of Croatia. However the VAT ID number is not required. Whether a non-profit legal person is obliged to pay the calculated VAT amount depends on its tax status (VAT payer or not), and the activities for which the particular service has been received.

Small-sized tax payers may submit the VAT Form in paper form if they receive services from the tax payers in the third countries. Regardless of the tax status of the non-profit legal person in the case of receiving the services taxable according to the location of their provision, there are neither tax liabilities in the Republic of Croatia, nor their posting in tax records.

In order to properly apply the Collective Agreement for Civil Servants and State Employees the authorised body interprets its provisions. The article provides most of the interpretations made by such a body made at their sessions, the last one being on 25 February 2020.

1. Urednički uvod
2. Porezni savjetnici i porezni inspektori
3. Financijska uprava R. Slovenije (FURS) mora platiti zatezne kamate