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undergraduate thesis
SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU
završni rad
2016. urn:nbn:hr:124:616183
Jakus, Marija
University of Split
Faculty of economics Split

Cite this document

Jakus, M. (2016). SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:616183

Jakus, Marija. "SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:616183

Jakus, Marija. "SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:616183

Jakus, M. (2016). 'SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 10 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:616183

Jakus M. SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2025 April 10] Available at: https://urn.nsk.hr/urn:nbn:hr:124:616183

M. Jakus, "SPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:616183

Metadata
TitleSPECIFIČNOSTI OPOREZIVANJA USLUGA SMJEŠTAJA NA PRAKTIČNOM PRIMJERU : završni rad
AuthorMarija Jakus
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ulaskom RH u EU, RH kao dvadesetosma članica postaje dio jedinstvenog europskog tržišta što je dovelo do niza promjena u poslovanjima s tvrtkama unutar jedinstvenog tržišta i s tvrtkama iz tzv „trećih zemalja“. Danom ulaska u EU stupio je na snagu novi Zakona o PDV-u koji je usklađen sa stečevinom EU i s Direktivama EU koje uređuju oporezivanje porezom na dodanu vrijednost. Novi Zakon o PDV-u u sustavu oporezivanja usluga unutar europskog tržišta uveo je pojam „prijenos porezne obveze“. Naime,... More u postupku obračuna PDV-a na primljene usluga iz EU i izlazne račune prema pravnim ili fizičkim osobama u tuzemstvu i EU primjenjuje se mehanizam „prijenos porezne obveze“. Cilj ovog rada je prikazati kako se „prijenos porezne obveze“ primjenjuje u praksi i kako se evidentira u određenim obrascima na praktičnom primjeru uslužnog poduzeća „Autotrip d.o.o.“. Specifičnosti samog trgovačkog društva „Autotrip d.o.o.“ oživjele su ulaskom u EU kada je počeo poslovati s agencijom „Booking.com“ te obračunavati i knjižiti račune s „prijenosom porezne obveze“. Prije ulaska u EU mjesto oporezivanja bilo je mjesto izdavatelja usluge, a stupanjem u EU mjesto oporezivanja postaje mjesto primatelja usluge. Pristupom u EU, RH pristupila je VIES sustavu u kojem može vidjeti tko je porezni obveznik, a tko ne na području cijele EU. Na poslovanje s tzv. „trećim zemljama“ također se primjenjuje opće načelo oporezivanja, ali poslovni partneri iz tih zemalja moraju donijeti fizičku potvrdu o svom poreznom statusu te je došlo i do promjene u samom nazivu transakcija s EU, više se ne govori o uvozu i izvozu već o isporuci i stjecanju dobara. Less
Abstract (english)
Upon entering the European Union, the Republic of Croatia as the twenty-eighth member became a unique part of the European market which resulted in numerous changes in conducting business with companies within a single market and with companies from the so called “third countries”. On the same day it joined the EU the new VAT Act entered into force pursuant to the EU acquis and to EU Directives which regulate the taxation of the value added tax. The new VAT Act in the system of taxation... More within the European market introduced a term “reverse charge”. Namely, the mechanism of “reverse charge” is applied for the procedure of calculation of the VAT for any received services from the EU and for the invoices receivable for legal or physical entities in the country and the EU. The aim of this paper is to demonstrate how the “reverse charge” is applied in practice and how it can be registered on certain forms in a practical example of the service company “Autotrip Ltd.”. Specificities of the trading company “Autotrip Ltd.” itself came to life upon joining the EU when it started business with the agency “Booking.com” and calculating and doing accounts with the “reverse charge”. Prior to joining the EU the taxation place was the same as the service provider and upon joining the EU the taxation place became the same as the service recipient. After joining the EU, the Republic of Croatia joined the VIES system which offers an insight into who is the tax payer, or who is not, in the area of the entire EU. General principle of taxation is also applied to business with the so called “third countries”, but the business partners from those countries must bring a physical certificate on their tax status and the change occurs in term transaction with the EU, import and export are not used anymore opposed to new terms supply of goods and acquisition of goods. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:616183
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-10-28 08:11:08
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