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undergraduate thesis
Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a
2017. urn:nbn:hr:155:190574
Mihalj, Jelena
University of Dubrovnik
Faculty of Economics and Business

Cite this document

Mihalj, J. (2017). Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a (Undergraduate thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:190574

Mihalj, Jelena. "Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a." Undergraduate thesis, University of Dubrovnik, 2017. https://urn.nsk.hr/urn:nbn:hr:155:190574

Mihalj, Jelena. "Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a." Undergraduate thesis, University of Dubrovnik, 2017. https://urn.nsk.hr/urn:nbn:hr:155:190574

Mihalj, J. (2017). 'Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a', Undergraduate thesis, University of Dubrovnik, accessed 13 December 2024, https://urn.nsk.hr/urn:nbn:hr:155:190574

Mihalj J. Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a [Undergraduate thesis]. Dubrovnik: University of Dubrovnik; 2017 [cited 2024 December 13] Available at: https://urn.nsk.hr/urn:nbn:hr:155:190574

J. Mihalj, "Utvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a", Undergraduate thesis, University of Dubrovnik, Dubrovnik, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:155:190574

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Metadata
TitleUtvrđivanje obveze PDV-a za obračunsko razdoblje u Prijavi PDV-a
Title (english)Determing of VAT obligations for tax period in VAT return
AuthorJelena Mihalj
MentorSanda Kapetanović (mentor)
Committee memberIris Lončar (predsjednik povjerenstva)
Committee memberDara Ljubić (član povjerenstva)
GranterUniversity of Dubrovnik
(Faculty of Economics and Business)
Dubrovnik
Defense date and country2017-10-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Obveza utvrđivanja obveze PDV-a se propisuje Zakonom o porezu na dodanu vrijednost NN 73/2013, odnosno Zakonom i izmjenama i dopunama Zakona o porezu na dodanu vrijednost NN 115/2016. Na obveznike PDV-a na koje se ne primjenjuje oslobađanje od PDV-a, se prema Zakonu primjenjuju odredbe za plaćanje PDV-a. Pravne i fizičke osobe obveznici PDV-a su dužne voditi evidenciju o nastalim transakcijama (obavljenim uslugama i isporučenim dobrima) u tuzemstvu i inozemstvu, i pritom ispunjavaju različite obrasce za prijavu. U Republici Hrvatskoj se PDV obračunava prema stopama od 5%, 13% te 25%. U završnom radu je za primjer uzeto poduzeće Krumar d.o.o., te se prikazuje utvrđivanje obveze PDV-a i obračunsko razdoblje za to poduzeće. Cilj rada je na tom primjeru demonstrirati utvrđivanje obveze PDV-a.
Abstract (english)
The obligation to determine the VAT liability is prescribed by the Act on Value Added Tax NN 73/2013, and by the Act and Amendments to the Value Added Tax Law NN 115/2016. VAT payers who are not exempt from VAT are subject to the provisions of the law for paying the VAT. Legal and natural persons taxpayers are obliged to keep track of the transactions (services performed and goods delivered) in the country and abroad, and fill in different application forms. In the Republic of Croatia, VAT is calculated at rates of 5%, 13% and 25%. For example, the company Krumar d.o.o. has been involved in the final work and shows the determination of the VAT liability and the accounting period for the company. In this example, the aim of this paper is to demonstrate the determination of the VAT liability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:190574
Study programmeTitle: Financial Management
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
Public note3817
Created on2018-01-31 10:29:57