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undergraduate thesis
SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE
2023. urn:nbn:hr:228:027733
Nimac, Maria
University of Split
University Department of Professional Studies
Department of Accounting and Finance

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Nimac, M. (2023). SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:027733

Nimac, Maria. "SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:027733

Nimac, Maria. "SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:027733

Nimac, M. (2023). 'SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE', Undergraduate thesis, University of Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:027733

Nimac M. SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE [Undergraduate thesis]. Split: University of Split; 2023 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:027733

M. Nimac, "SPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE", Undergraduate thesis, University of Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:228:027733

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Metadata
TitleSPECIFIČNOSTI OBRAČUNA PDV-a NA PRIMJERU CVJEĆARNICE
Title (english)SPECIFICS OF VAT CALCULATION IN A FLOWER SHOP
AuthorMaria Nimac
MentorLuka Mladineo (mentor)
Committee memberPetar Pepur (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2023-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj ovoga rada bio je upoznati se sa specifičnostima obračuna PDV-a na primjeru cvjećarnice. Porez na dodanu vrijednost ima značajnu ulogu u poreznom sustavu Republike Hrvatske jer se njime podmiruju javni rashodi države. Republika Hrvatska ima trenutno jednu od najvećih stopa Poreza na dodanu vrijednost (25%) u zemljama Europske unije. Osim jedinstvene stope od 25%, isporuka ponekih dobara i usluga oporezuje se i po stopama od 5% i 13%. Poduzetnici koji su obveznici plaćanja PDV-a, isti su dužni obračunavati svaki mjesec, te ispunjavati PDV obrazac. Nastala razlika između pretporeza i PDV-a, dobivena obračunom, poduzetnicima predstavlja razliku za uplatu ili pak za povrat. Za praktični dio ovoga rada uzet je primjer cvjećarnice koja posluje u sklopu obrta koji je obveznik plaćanja PDV-a. Prikazani su ulazni i izlazni računi na kojima je iskazan PDV, kao i sam obračun PDV-a koji se radi na mjesečnoj osnovi.
Abstract (english)
The aim of this paper was to get acquainted with the specifics of VAT calculation using the example of a flower shop. The value added tax plays a significant role in the tax system of the Republic of Croatia, as it is used to cover the state's public expenditures. The Republic of Croatia currently has one of the highest rates of value added tax (25%) in the countries of the European Union. In addition to the single rate of 25%, the delivery of some goods and services is taxed at rates of 5% and 13%. Entrepreneurs who are liable to pay VAT are obliged to calculate it every month and fill in the VAT form. The resulting difference between input tax and VAT, obtained by calculation, represents to entrepreneurs the difference for payment or refund. For the practical part of this work, the example of a flower shop that operates as part of a trade that is liable to pay VAT, is taken. The input and output invoices on which the VAT is stated are shown, as well as the VAT calculation itself, which is done on a monthly basis.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:027733
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-11-20 12:32:43