| Abstract | Porezna obveza nastaje kada postoji porezni obveznik, predmet i mjesto oporezivanja. Porezni obveznik je svaka pravna i fizička osoba koja samostalno obavlja bilo koju gospodarsku djelatnost. Predmetom oporezivanja PDV-a uz naknadu je isporuka dobara i obavljanje usluga u tuzemstvu i stjecanje dobara unutar EU. Mjesto isporuke dobara je isporuka dobara bez i s prijevozom, kao i isporuke dobara u zrakoplovima, vlakovima ili brodovima, te isporuka dobara putem sustava za prirodni plin i električnu energiju. Kada su ispunjeni svi pravni uvjeti potrebni za nastanak porezne obveze obračunava se PDV. Ako je vrijeme plaćanja PDV-a odgođeno, Porezna uprava ima pravo zatražiti PDV od osobe koja ga je obvezna platiti. Nastanak porezne obveze može biti u tuzemstvu i u nekoj od članica država EU. Obračun PDV-a ide po neplaćenim i naplaćenim naknadama i dostavljaju se izvješća Poreznoj upravi do 20-og u mjesecu za prethodno razdoblje. Zakonom o PDV-u je propisano pravilo da kada su dobra isporučena ili usluge obavljene, nastaje oporeziv događaj i obveza obračuna PDV-a. Kada se isporuke dobara obavljaju između država članica, tada govorimo o isporukama dobara, odnosno stjecanju dobara unutar EU i tada nastaje oporezivi događaj. Također se smatra da je stjecanje obavljeno i kod isporuke sličnih dobara koje su obavljene u tuzemstvu. Oporezivi događaj i obveza obračuna PDV-a pri uvozu dobara nastaje u trenutku uvoza dobara i plaća se u roku za plaćanje uvezenih dobara. Iznimka je kada se nabava dobara uvozi iz zemalja koje nisu države članica EU jer tada uz rješenje Ministarstva financija poduzetnik prilikom uvoza ne plaća PDV već se to smatra kao obračunska kategorija bez novčanog tijeka. Porezni obveznici na dobit ili dohodak čija vrijednost ukupne isporuke dobara i usluga u prethodnoj kalendarskoj godini nije bila veća od 3.000.000,00 kn bez PDVa, stječu pravo na obračunavanje i plaćanje PDV-a na temelju naplaćenih naknada za obavljene isporuke. Porezna osnovica pri isporuci dobara i usluga smatra se naknada koju čini sve ono što je isporučitelj primio ili treba primiti od kupca. Kada se obavlja isporuka dobara ili usluga bez naknade tada smatramo da porezni obveznik ne obavlja gospodarsku djelatnost, te se ne smatra ni poreznim obveznikom. Međutim, imamo i minimalnu poreznu osnovicu koja je propisana za određene isporuke koje porezni obveznik obavi bez naknade, a koje imaju obilježje nepoduzetničkih ili privatnih obilježja, ali se smatraju isporukama zbog čega su predmet oporezivanja. |
| Abstract (english) | A tax liability arises when there is a taxpayer, a subject and a place of taxation. A taxpayer is any legal and natural person who independently performs any kind of economic activity. The subject of VAT taxation for a fee is the delivery of goods and the provision of services in the national territory and the acquisition of goods within the EU. The place of delivery of goods is the delivery of goods with and without transport, as well as the delivery of goods in aircraft, trains or ships, and the delivery of goods through natural gas and electricity systems. VAT is calculated when all legal conditions necessary for the chargeable event to occur are met. If the the time of VAT payment is delayed, the Tax Administration has the right to request VAT from the person that is obliged to pay it. The chargeable event can occur in the national territory and in one of the EU member states. VAT is calculated on unpaid and collected fees and reports are submitted to the Tax Administration by the 20th of the current month for the previous period. The VAT Act prescribes that when goods are delivered or services are performed, a chargeable event and the obligation to calculate VAT arise. When deliveries of goods occur between Member States, these are considered as deliveries of goods, i.e. the acquisition of goods within the EU, and represent a chargeable event. It is also considered that the acquisition was made upon the delivery of similar goods made in the national territory. The chargeable event and the obligation to calculate VAT on the import of goods occurs at the time of the import of goods and is paid within the deadline for the payment of imported goods. The exception is when the goods are procured, i.e. imported from countries that are not EU member states, because then, accompanied by the decision of the Ministry of Finance, the entrepreneur does not pay VAT on the import and the procurement is considered an accounting category without cash flow. The taxpayers subject to corporate tax or income tax, whose value of the total delivery of goods and services in the previous calendar year did not exceed HRK 3,000,000.00 without VAT, acquire the right to calculate and pay VAT on the basis of fees charged for deliveries. The tax base for the delivery of goods and services is considered to be the fee made up of everything that the supplier has received or should receive from the buyer. When the delivery of goods or services is performed free of charge, it is considered that the taxpayer does not perform an economic activity, and is not considered a taxpayer. However, there is also a minimum tax base that is prescribed for certain deliveries made by the taxpayer free of charge, of a non-entrepreneurial or private character, which are still considered as deliveries, meaning they are subject to taxation. |
