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undergraduate thesis
PRAGOVI ZA ULAZAK U SUSTAV PDV-a
2020. urn:nbn:hr:228:448393
Babić, Ivo
University of Split
University Department of Professional Studies

Cite this document

Babić, I. (2020). PRAGOVI ZA ULAZAK U SUSTAV PDV-a (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:448393

Babić, Ivo. "PRAGOVI ZA ULAZAK U SUSTAV PDV-a." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:448393

Babić, Ivo. "PRAGOVI ZA ULAZAK U SUSTAV PDV-a." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:448393

Babić, I. (2020). 'PRAGOVI ZA ULAZAK U SUSTAV PDV-a', Undergraduate thesis, University of Split, accessed 14 May 2024, https://urn.nsk.hr/urn:nbn:hr:228:448393

Babić I. PRAGOVI ZA ULAZAK U SUSTAV PDV-a [Undergraduate thesis]. Split: University of Split; 2020 [cited 2024 May 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:448393

I. Babić, "PRAGOVI ZA ULAZAK U SUSTAV PDV-a", Undergraduate thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:448393

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Metadata
TitlePRAGOVI ZA ULAZAK U SUSTAV PDV-a
Title (english)THRESHOLDS FOR ENTERING THE VAT SYSTEM
AuthorIvo Babić
MentorLuka Mladineo (mentor)
Committee memberPetra Jakaša (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Svi porezni oblici definiraju porezni sustav određene države. Porez na dodanu vrijednost je neizravni državni porez koji je u Republici Hrvatskoj uveden 1. siječnja 1998. godine Zakonom o porezu na dodanu vrijednost. Danas se primjenjuje opća stopa poreza od 25%, te snižene stope od 5 i 13% na određene proizvode i usluge. Postoje dva načina za ulazak poreznih obveznika u sustav PDV-a – po sili zakona ili pak dobrovoljno. Dva su praga za ulazak u sustav PDV-a u RH: za poduzetnike koji obračunavaju PDV prema naplaćenim naknadama i koji tijekom godine isporuče dobra i usluge vrijednije od 7.500.000,00 kn te male poduzetnike koje tijekom godine isporuče dobra i usluge vrijednije od 300.000,00 kn.
Abstract (english)
All forms of taxation define the tax system of a state. Value added tax is an indirect state tax that was introduced in the Republic of Croatia on 1 January 1998 by the Value Added Tax Act. Today, a general tax rate of 25% applies, and reduced rates of 5 and 13% on certain products and services. There are two ways for taxpayers to enter the VAT system - by force of law or voluntarily. There are two thresholds for entering the VAT system in the Republic of Croatia: for entrepreneurs who calculate VAT according to the collected fees and who deliver goods and services worth more than HRK 7,500,000.00 during the year and small entrepreneurs who deliver goods and services worth more than HRK 300,000.00 during the year.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:448393
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-01 15:07:59