Novosti detaljno

Od sada RiF-ova izdanja možete kupiti i koristiti u elektroničkom izdanju

Novost Objava: 1.10.2018.

Porezni vodič u Republici Hrvatskoj
Autori: Domagoj Bakran, mag. oec., mr. sc. Miljenka Cutvarić, Ivica Milčić, univ. spec. oec., mr. sc. Kornelija Sirovica, Luka Orlović, univ. spec. oec., dr. sc. Marija Zuber
Redaktorica: dr.sc. Marija Zuber
Izdanje: Zagreb, 2018, 163 str.
Cijena tiskanog izdanja: 150,00 kuna (pdv uključen u cijenu)
Cijena Internet izdanja: 150,00 kuna (pdv uključen u cijenu)
Priručnik Porezni vodič u Republici Hrvatskoj dio je kompleta vodiča namijenjenih članovima društva, članovima uprava, nadzornih odbora i svima zainteresiranima za porezni, računovodstveni i pravni aspekt poslovanja trgovačkih društava u Republici Hrvatskoj. U Poreznom vodiču u Republici Hrvatskoj na jednostavan i razumljiv način obrađeni su Zakon o porezu na dobit, Zakon o porezu na dodanu vrijednost i Zakon o porezu na dohodak.


Za narudžbu elektroničkog izdanja kliknite ovdje.
Za čitanje elektroničkog izdanja kliknite ovdje.



Računovodstveni vodič za upravljačka tijela
Autori: Domagoj Bakran mag. oec., prof. dr. sc. Danimir Gulin, doc. dr. sc. Mirjana Hladika, prof. dr. sc. Ivana Mamić Sačer, Ivica Milčić univ. spec. oec., Luka Orlović univ.spec.oec., izv. prof. dr. sc. Hrvoje Perčević, izv. prof. dr. sc. Sanja Sever Mališ, prof. dr. sc. Boris Tušek, prof. dr. sc. Lajoš Žager
Redaktori: Domagoj Bakran, mag. oec. doc. dr. sc. Mirjana Hladika
Izdanje: Zagreb, 2018, 176 str.
Cijena tiskanog izdanja: 150,00 kuna (pdv uključen u cijenu)
Cijena Internet izdanja: 150,00 kuna (pdv uključen u cijenu)
Priručnik Računovodstveni vodič za upravljačka tijela dio je kompleta vodiča namijenjenih članovima društva, članovima uprava, nadzornih odbora i svima zainteresiranima za porezni, računovodstveni i pravni aspekt poslovanja trgovačkih društava u Republici Hrvatskoj. U Računovodstvenom vodiču za upravljačka tijela obrađene su teme iz područja primjene Međunarodnih standarda financijskog izvještavanja, Hrvatskih standarda financijskog izvještavanja i teme s područja analize financijskih izvještaja s ključnim pokazateljima analize financijskih izvještaja za potrebe upravljačkih tijela.



Za narudžbu elektroničkog izdanja kliknite ovdje.
Za čitanje elektroničkog izdanja kliknite ovdje.



Pravni vodič za upravljačka tijela
Autori: Dunja Šarić dipl. iur., mr. Darko Terek, Tajana Zlabnik dipl. iur., dr. sc. Marija Zuber
Redaktorica: Dunja Šarić dipl. iur.
Izdanje: Zagreb, 2018, xxx str.
Cijena tiskanog izdanja: 150,00 kuna (pdv uključen u cijenu)
Cijena Internet izdanja: 150,00 kuna (pdv uključen u cijenu)
Priručnik Pravni vodič za upravljačka tijela dio je kompleta vodiča namijenjenih članovima društva, članovima uprava, nadzornih odbora i svima zainteresiranima za porezni, računovodstveni i pravni aspekt poslovanja trgovačkih društava u Republici Hrvatskoj. U Pravnom vodiču za upravljačka tijela obrađene su teme iz područja trgovačkog i radnog prava s naglaskom na obveze i odgovornosti članova društva, članova uprave društva, članova nadzornih odbora, izvršnih direktora. Uz obrađeni dio trgovačkog prava obrađene su i teme iz područja radnog zakonodavstva, zasnivanja i prekidanja radnih odnosa, prava i obveza koja proizlaze iz tog područja.



Za narudžbu elektroničkog izdanja kliknite ovdje.
Za čitanje elektroničkog izdanja kliknite ovdje.

Ostale novosti

Od 1. travnja 2019. povećane su osnovne plaće radnika u ugostiteljstvu kod poslodavaca koje obvezuje Dodatak I. KU ugostiteljstva

Novost Objava: 28.3.2019.

Od 1. travnja 2019. godine primjenjuje se Dodatak I. o izmjenama i dopunama Kolektivnog ugovora ugostiteljstva (Nar. nov., br. 28/19.), sklopljen 25. veljače 2019.,  kojim su za radnike zaposlene kod poslodavaca koji ne primjenjuju tarifne priloge iz kolektivnog ugovora poduzeća,  ugovorene veće osnovne plaće (3.750,00 kn za jednostavne poslove, 4.100,00 kn za manje zahtjevne poslove i 4.950,00 kn za zahtjevnije poslove kao što su poslovi konobara, kuhara, recepcionara i dr.). Dodatak I. još nije proširen na sve poslodavce u djelatnosti ugostiteljstva, pa do stupanja na snagu odluke o proširenoj primjeni, obvezuje samo stranke koje su ga sklopile i izvor je prava i obveza za njihove članove.

Produžena primjena Kolektivnog ugovora za djelatnost zdravstva do 31. srpnja 2019.

Novost Objava: 27.3.2019.

Dana 25. ožujka 2019. sklopljen je Dodatak I. Kolektivnom ugovoru za djelatnost zdravstva i zdravstvenog osiguranja kojim je do sklapanja novog Ugovora ili novog Dodatka važećem Ugovoru, a najkasnije do 31. srpnja 2019. produžena primjena Kolektivnog ugovora za djelatnost zdravstva i zdravstvenog osiguranja sklopljenog 2018. godine (Nar. nov., br. 29/18.)

Doprinos za zdravstveno osiguranje na primitke od drugog dohotka

Novost Objava: 13.2.2019.

Stopa doprinosa za zdravstveno osiguranje na primitke od drugog dohotka i nakon izmjena Zakona o doprinosima koje su na snazi od 1. siječnja 2019. godine iznosi 7,5%. Doprinos za zdravstveno osiguranje se uplaćuje na račun HZZO-a broj HR6510010051550100001, a u pozivu na broj platitelja navodi se HR68-8540-OIB isplatitelja- JOPPD.


Summary of changes in tax and contributions in Croatia for 2019

Novost Objava: 25.1.2019.

ACT ON AMENDMENTS TO THE INCOME TAX ACT
Sources of income
Income from insurance is abolished as a source of income because the paid and tax-recognized premiums on voluntary pension and life insurance are no longer considered a taxable income of natural persons.

Monthly tax base
Income tax advance from employment is paid at a rate of 24% on a monthly tax base of up to HRK 30,000.00 and for a monthly tax base that exceeds HRK 30,000.00 at a rate of 36%.


Annual tax base
The annual income tax advance is paid at a rate of 24% on a monthly tax base of up to HRK 360,000.00 and for a monthly tax base that exceeds HRK 360,000.00 at a rate of 36%.

Non-taxable remunerations
The scope of remunerations that are not considered income is extended to include remuneration of natural persons obtained from legal and other natural persons on the basis of gifts for healthcare purposes and costs of transportation and accommodation in healthcare facilities.

Remuneration does not include:
-textbooks, workbooks and notebooks provided by JLP(R)S to pupils in elementary and secondary schools, i.e. financial compensation for this purpose
-formal and informal education programs of unemployed and other socially vulnerable groups without charge, which are financed from the state budget, the budget of local and regional self-government and/or from EU funds and programs and other international funds.

Dependent family members
The coverage for dependent children is expanded to include children supported by step-mothers and step-fathers as well as the scope of dependent family members now includes step-parents supported by an adult step-child.

The right to a personal allowance for dependent family members
In determining the right to a personal allowance for dependent family members, along with the existing exemptions, up to HRK 15,000.00 as of January 1, 2019, exclusions are the following:
-compensation for insurance for serious injury and recognized disability
-scholarships, awards for pupil and students' excellence paid out from the budget and grants paid out from the budgets, funds and programs of the EU funds and other international funds and programs for the purpose of education and professional development
-supports to a child up to the age of 15 or to the end of primary education which the employer pays to a child of a deceased worker or a former worker who has been found to have a complete loss of working capacity and does not receive income from employment (retirement)

Temporary and occasional agriculture jobs
Income realized by performing occasional and temporary jobs in agriculture are considered to be the final other income that is subject to income tax payments at a rate of 12%.

Contributions in kind realized by assignment or by an optional purchase of own shares
Contributions in kind realized by assignment or optional purchase of own shares under more favourable terms are considered to be income from capital and are taxed at a rate of 24% even in the event when they are granted:
-to workers (up to 31 December 2018 they were considered to be income from employment work)
-to workers or natural persons who are not employed by the payer and are obtained from an affiliated company in the country or abroad (until 31 December 2018 they were considered as other income).
The right relates to assignment of all own shares, not only the ones which, at the time of assignment or exercise of such right, are listed on the stock exchange or a regulated public market.

Flat-rate taxation of property income
The amount of the lump sum per bed or accommodation unit in the camp is determined by the representative body of the local self-government ranging from HRK 150.00 to HRK 1.500,00. The decision to determine the lump sum tax rate may be changed until 15 December of the current year and is applicable as of 1 January of the following year. Exceptionally, the decision for 2019 may be made until 31 January 2019 and submitted to the tax office of the Tax Administration by 15 February 2019. If the representative body of the local self-government unit fails to make a decision within the prescribed deadline, the amount of the lump sum tax per bed or accommodation unit in the camp is 750.00 kuna.

Preferred interest rates
Benefit in kind on the basis of favourable interest rates means the difference between the contracted lower interest rate and interest rate of 2% per annum (instead of 3% per annum).
Research incentives
Income from self-employment can be further reduced in the taxation period for research and development expenditures, determined in accordance with the new State Aid for Research and Development Projects Act.

Waiver of claims
Refunds on the basis of voluntary waiver of claims shall not be considered, in addition to those which have proved irrecoverable after a court proceeding or another proceeding in accordance with special regulations, written off claims that have been verified in accordance with special regulation on consumer bankruptcy and a special regulation on extraordinary proceedings administration in companies of systemic significance.

Foreign contractor incomes
Advance income tax are not calculated and payable for payment of contributions made by natural persons - non-residents as performers (artists, entertainers, athletes) if their remuneration for performance is paid to a foreign person other than a natural person and if those contributions are subject to withholding tax in accordance with the provisions on income taxation.

Annual income tax
For pensioners and taxpayers who have a permanent residence and reside place in the assisted area of local self-government units
of group I or in the area of the City of Vukovar, the annual income tax calculation is determined in a simpler way: total annual tax is reduced by 50% of the proportionate part of the tax liability related to retirement or income from employment if the taxpayer lives and resides in above mentioned areas. This way of determining annual income has been already applied for 2018.



ACT ON AMENDMENTS TO THE INCOME TAX ACT
Types of contributions
The obligation to pay contributions for employment (1.7%) and contributions for health protection at work (0.5%) is abolished.

Contribution rates for health insurance
The contribution rate for compulsory health insurance increases from 15% to 16.5%.

Scope of compulsory health insurance
The scope of compulsory health insurance is extended so as that compulsory health insurance also includes compulsory insurance in case of an occupational injury or occupational disease.

Amended definition of the highest annual base
The highest annual basis for calculating the contributions for pension insurance for generational solidarity is defined as the basis upon which the it is mandatory to pay a contribution at a rate of 20%, i.e. 15% per all bases for one year.

Definition of new terms
New terms - refer to setting out compulsory contributions for workers employed on temporary and occasional jobs in agriculture:
-value coupon
-seasonal worker in agriculture
-employer who can hire temporary and occasional workers in agriculture.
A new term - refers to the members of the board of directors, executive directors, liquidators and cooperative managers:
-difference of contribution payment obligation.

Extending circle of compulsory insured persons
Compulsory insured persons for whom the contribution obligation is determined are also:
-caregiver of a child with developing disabilities
-caregiver of a disabled person
-liquidator
-the person registered in the Farmers' Register if it is compulsorily insured at his/her own request
-seasonal worker in agriculture.

Compulsory contribution for farmers registered in the Register
Persons registered in the Register of Farmers, if insured at their own request, are subject to the lowest monthly basis of contribution (the basis determined by factor 0.38).

Obligations of contributions to liquidators
Liquidators not insured on a different basis are subject to payment of contributions on a monthly basis defined as a multiplication of the average wage and the coefficient of 1.0.
For liquidators who are full-time employed by a legal person in which they perform that job, the base for calculating contributions is the minimum average salary multiplied by a coefficient of 0.65. If they are part time employees, the lowest monthly base is determined proportionately.

Contributions for seasonal workers in agriculture
The way of paying the daily contribution obligation by purchasing the value coupons issued by the Ministry of Finance is determined in the same way as until 31 December 12 2018, as regulated by the Employment Promotion Act.

Payment of annual contributions for members of a management board
The members of the management board, registered into insured persons registries for which the contributions are paid in the given year according to all insurance bases in the amount less than annual basis set out for a full time employed management board member, the Tax Administration shall ex officio determine the obligation to pay the difference up to the annual base determined as a multiplication of average salary, coefficient 0.65 and number 12. If the period of insurance is less than one year, the annual basis will be determined proportionally.

Contribution calculation up to a maximum annual base
The use of the maximum annual base option is abolished
for the basis for calculating the contributions for pension insurance of generational solidarity when paying another income.

Tax offences
The number of offences is increased from current 15 to 17, while the sanctions are not changed.



ACT ON AMENDMENTS TO THE INCOME TAX ACT
Business unit of a foreign entrepreneur (non-resident)
The Income Tax Act defines that a non-resident business entity is established under the General Tax Code.

Tax deductible expenses of waiver of claims
Tax deductible expenses also include waiver of claims resulting from a settlement concluded in accordance with the Act on Extraordinary Administration Procedure in Enterprises of Systematic Importance for the Republic of Croatia. This provision shall apply in the process of filing a corporation tax return for 2018 onwards.

Determining the tax base of non-residents
Article 15 of the Income Tax Act is further aligned with the OECD Guidelines. When determining the tax base of business units of non-residents, all functions performed by the business unit, the assets it uses and all the risks it has taken over in any way be should be considered.

Rules for the avoidance of profit shifting
In addition, tax recognition of interest expense is limited. A taxpayer may determine overdue borrowing costs as a tax-recognized expense up to 30% of profit before interest, tax and depreciation or up to EUR 3 million, whichever is greater. These limits are not applied to an independent taxpayer who is not a part of a consolidated group and has no affiliated persons in the sense of the Income Tax Act or the permanent business unit and if such taxpayer does not receive or approves loans to its members or shareholders and to a taxpayer who is a financial company .
The rule of controlled foreign companies is also introduced. If the conditions of a controlled foreign company are met, the taxpayer is required to include in the tax base the undistributed profit of the controlled entity or the permanent business unit arising from the following categories of income:
-interest or other income from financial assets
-fees for licenses or any other intellectual property income
-dividends, profit sharing income and income from disposal of shares or interests
-financial leasing
-insurance, banking and other financial activities. However, the taxpayer will not increase the tax base if a controlled foreign company carries out substantial economic activity through staff, equipment, property and buildings, which is confirmed by relevant facts and circumstances.
Furthermore, it is also prescribes how to calculate the profits of a controlled foreign entrepreneur are calculated, which must be included in the tax base of the taxpayer. Income tax paid abroad by a controlled foreign entity may be counted in. The realized losses of the entity are not included in the tax base.

Income tax after withholding
Income tax after withholding is paid at a rate of 15% on the remuneration for foreign performers (artists, entertainers and athletes) in the event that the remuneration is paid according to a contract with a foreign person other than a natural person and in that case no income tax liability or contributions are incurred to the performer who is a natural person.
Income tax after withholding is paid at a rate of 20% for all services and on all types of contributions subject to an income tax after withholding when paid to persons who do not have their business seat or place of actual management or supervision in the countries located in the EU's list of non-cooperative jurisdictions for tax purposes, with which the Republic of Croatia does not apply a double taxation treaty



ON AMENDMENTS TO THE VALUE ADDED TAX ACT
General VAT rate
The 25% rate is reduced to 24% with effect from 1 January 2020.

Rate 5%
Application of a reduced rate of 5% is extended to include:
-all medicines that have the approval of the licensed body regardless of whether they are prescription or over the counter drugs
-books, daily newspapers and scientific journals in electronic form, other than those which are mostly composed of video or music content

Rate 13%
Application of a reduced rate of 13% is extended to include:
-baby diapers
-live animals
-fresh or chilled meat
-fresh or chilled sausages and similar meat products
-live fish
-fresh or chilled fish, molluscs, crustaceans
-fresh and chilled vegetables, roots and tubers
-dry legumes
-fresh and dry fruits and nuts
-egg poultry in shell
-newspapers and journals issued periodically in an electronic format other than those that are mostly part of a video or music content
-services and related copyrights of the writers, composers and performers of artists under prescribed conditions.
The list of food products that will be subject to the reduced rate will be prescribed by the Minister of Finance starting from the combined nomenclature.

VAT refund
Provisions under which taxpayers who do not have their seat in the EU have the right to VAT refund even though they have made deliveries in the respective country, in the case of deliveries include the ones for which the transfer of tax liability is set out pursuant to Article
75. 1. 2 of the VAT Act and in the case of a three-way transaction.

Registration in the register of VAT taxpayer
Registration in the register of VAT taxpayers is obligatory during the year after the taxpayer obtains a value of over HRK 300,000.00 in a certain period of taxation.

Pre-tax for private cars
The threshold of HRK 400,000.00 of purchase value was abolished for withholding of 50% of the pre-tax, and the ban on withholding the pre-tax in the 50% value applies to all personal cars used for personal transportation regardless of their purchase value. For all other means of personal transportation (vessels, aircraft, etc.) there is no ban on tax withholding.
There is no obligation to calculate VAT when using personal cars without a fee for private purposes.

Incoming invoices records
Along with each VAT form the taxpayer submits electronically a special record of received invoices.

Transfer of tax liability
The transfer of tax liabilities shall not be applied on deliveries made by a foreign taxpayer in the territory of the Republic of Croatia that taxpayer is registered for VAT purposes here. In this connection, the obligation to submit an INO-PPO form is also terminated.
Domestic transfer of tax liabilities also extends to deliveries of concrete steel and iron and concrete steel and iron products (reinforcement).

Electronic, telecommunication and radio and television broadcasting services provided to persons other than taxpayers
A tax threshold of HRK 77,000.00 is introduced according to which the VAT on these services is paid according to the regulations of the country in which the supplier has its registered seat. The application of the threshold is optional, the taxpayer may decide not to apply the threshold, but to pay VAT according to the place of consumption, which is obligatory in the two-year period. Payment of VAT in the consumption place may be by way of registration in the country of destination or by application of the special VAT taxation procedure - MOSS, in accordance with Article 118. of the VAT Act.

Accounting of VAT payment on import
Besides machinery and equipment as described in the Annex
IV of the VAT Act and the requirement that the value of the import per single customs declaration exceeds HRK 1 million, an additional condition is imposed on imports of machinery and equipment as tangible property of a taxpayer.

Value coupons
The Minister of Finance has the power to specify the form of the coupon code for the implementation schedule and what is not considered as a coupon.

Insurance of VAT payment
In case of doubt about the justifiability of the VAT identification number, the Tax Administration may ask a taxpayer to insure a VAT payment instrument for a period of up to 12 months. If the taxpayer does not submit a security instrument per request, the Tax Administration may issue a VAT ID termination decision.
A taxpayer or a customs authority may, ask for a deposit for payment of the VAT liability for acquisition from the taxpayer who acquires the used means of transport from another Member State prior to their registration.

Provisions regarding offences
An offence sanction shall be prescribed if the taxpayer, if the taxpayer fails to submit along with the VAT Form a special record of the invoices received or if fails to provide all the necessary information.



ACT ON AMENDMENTS TO THE VAT ACT ABOUT REAL ESTATE TAX
Tax rate
The real estate tax rate from 1 January 2019 shall be 3%.

Transitional provisions - application of the rate of 4%
The rate of 4% shall be applied to all agreements and other documents on the acquisition of real estates and to the decisions on the acquisition of real estates that became final by 31 December 2018.



ACT ON AMENDMENTS TO THE FISCALIZATION IN CASH TRANSACTIONS
Fiscalization of self-service devices
The fiscalization process also extends to sales through self-service devices, in a way that it does not require the issuing of an invoice, but rather the fiscalisation of sales data via the self-service device. This provision shall begin to apply on 1 January 2021.

Issuance of supporting documents before the invoice
The obligation to clearly indicate "THIS IS NOT A FISCAL ACCOUNT" on the accompanying document which states the payment details and which the taxpayer issue prior to the invoice. Failure to comply with this provision imposes a monetary fine to the taxpayer - a legal person and a natural self-employed person, as well as responsible person in a legal person.

Deadline for return to operation
The deadline in which the taxpayer is obligated to set up the operation of the charging device if such devices cease working is extended from two to five days.



ACT ON AMENDMENTS TO THE GENERAL TAX ACT
Definition of tax
The definition of tax is extended so that it is explicitly determines that excise taxes are considered taxable.

Tax secret
Exceptions that do not constitute a violation of tax secrets are also extended to actions in criminal proceedings.

Publication of indebted taxpayers list
Determining the details of the debtor list form published on the Tax Administration website includes the following: date to be used to determine the debt status, the deletion of taxpayers who, after disclosure, settle the debt and special marks for debtors who settle a part of the debt, but the remaining amount is lower than the publishing criterion threshold.

Binding opinions
Provisions regulating topics for which a taxpayer may request a binding opinion is changed to include that as of 1 January 2019 a binding opinion can be requested in relation to any tax relevant topic.

Determining tax residence
The definition of a tax residence for a taxpayer who has a permanent residence in the country and abroad has been altered so that residence in the country where the family resides is preferred. For a taxpayer who is a taxpayer and single, in which case family residence may not be established, will be considered to have a place of residence in the country from which he or she predominantly goes to work or the country where the taxpayer predominantly stays.

The definition of a permanent business unit of a non-resident
Provisions defining a permanent business unit of a non-resident have been transferred from the Income Tax Act, with definition including elements of the OECD Model of the double taxation agreements of 2017.

Electronic business and communication between tax authorities and taxpayers
The forms of electronic business and communication between tax authorities and taxpayers are extended in a way to:
-regulate the form and content of the tax document for electronic communication
-prescribe the right of taxpayers to make accounting records that are made on paper and converted into an electronic record, under prescribed conditions
-more closely define the contents of the tax audit notice that is issued in electronic form
-introduce the possibility of filing a complaint electronically.

Report of the facts significant for tax purposes
Taxpayers obligation to inform the Tax Administration of all facts relevant to determination of their tax liability is defined in detail, in particular the transfer of a workshop or permanent business unit, beginning of business activity, business bank account number abroad and other facts.

Information on transaction in all accounts
Bank liabilities are extended. Banks are obliged to submit to the Ministry of Finance data on transactions of all kuna and foreign currency accounts of legal entities, natural persons performing the registered activity, self-employed persons and citizens. The obligation also applies to data on current and savings accounts.

RIF-ove OBAVIJESTI

Novost Objava: 7.1.2019.

RIF-ove OBAVIJESTI sažeti su i cjeloviti pregled neoporezivih iznosa naknada, primjera obračuna plaća i naknada plaća, podataka o stopama poreza na dohodak, osobnih odbitaka, prikaza osnovica za sve doprinose za obvezna osiguranja, pregleda svih uplatnih računa za javna davanja (doprinose, poreze i ostalo), primjeri izračuna i iznosi kamata te mnoštvo ostalih korisnih podataka koje koriste računovođe i svi koji u određenom dolaze u kontakt s obračunom plaća, uplatama javnih davanja i sličnim poslovima.

Svi pretplatnici na časopis Računovodstvo i financije dobit će RIF-ove Obavijesti kao prilog broju 1. časopisa.

 

Pregled sadržaja RIF-ovih obavijesti možete vidjeti ovdje.

 

Kao samostalno izdanje RIF-ove Obavijesti mogu se naručiti po cijeni od 150,00 kuna.
Za narudžbu ON-LINE izdanja kliknite ovdje.
Za narudžbu tiskanog izdanja kliknite ovdje.


Od 1. siječnja 2019. ukida se obrazac IP, ali i dalje ostaje obveza dostavljanja potvrde o isplaćenom drugom dohotku

Novost Objava: 4.1.2019.

Prema izmijenjenom Pravilniku o porezu na dohodak (Nar. nov., br. 10/17.-1/19.) od 1. siječnja 2019.  ukinuta je obveza vođenja podataka na obrascu IP i obveza dostavljanja obrasca IP radnicima. Za prethodnu, 2018. godinu, isplatitelji plaća obvezni su do 31. siječnja  2019. radnicima dostaviti obrazac IP. Potvrdu o isplaćenom drugom dohotku treba dostaviti za 2018. i ta obveza ostaje i za sljedeće godine, a rok dostavljanja potvrde je do 31. siječnja tekuće za  drugi dohodak isplaćen u prethodnoj kalendarskoj godini.

RIF-ove obavijesti 2019.
Rif obavijesti
Za narudžbu ON-LINE izdanja kliknite ovdje.
Za narudžbu tiskanog izdanja kliknite ovdje.
Knjige
Zatvori
RIF-ove OBAVIJESTI - ON LINE IZDANJE
Cijena: 150,00
 i  »
RIF-ove OBAVIJESTI - ON LINE IZDANJE NOVO!
Zatvori
RIF-ove OBAVIJESTI
Cijena: 150,00
 i  »
RIF-ove OBAVIJESTI NOVO!
Zatvori
RAČUNOVODSTVENI VODIČ ZA UPRAVLJAČKA TIJELA - ONLINE IZDANJE
Cijena: 150,00
 i  »
RAČUNOVODSTVENI VODIČ ZA UPRAVLJAČKA TIJELA - ONLINE IZDANJE NOVO!
Zatvori
RAČUNOVODSTVENI VODIČ ZA UPRAVLJAČKA TIJELA
Cijena: 150,00
 i  »
RAČUNOVODSTVENI VODIČ ZA UPRAVLJAČKA TIJELA NOVO!
Zatvori
KONTNI PLAN PODUZETNIKA
Cijena: 150,00
 i  »
KONTNI PLAN PODUZETNIKA
Zatvori
PRAVNI VODIČ ZA UPRAVLJAČKA TIJELA
Cijena: 150,00
 i  »
PRAVNI VODIČ ZA UPRAVLJAČKA TIJELA NOVO!
Zatvori
ANALIZA FINANCIJSKIH IZVJEŠTAJA načela - postupci - slučajevi
Cijena: 270,00
 i  »
ANALIZA FINANCIJSKIH IZVJEŠTAJA načela - postupci - slučajevi
Zatvori
računovodstvo I PRIRUČNIK ZA VJEŽBE
Cijena: 250,00
 i  »
računovodstvo I PRIRUČNIK ZA VJEŽBE
Zatvori
Porezni, pravni i računovodstveni vodič za upravljačka tijela - komplet 3 priručnika - ONLINE IZDANJE
Cijena: 300,00
 i  »
Porezni, pravni i računovodstveni vodič za upravljačka tijela - komplet 3 priručnika - ONLINE IZDANJE NOVO!
Zatvori
KOLEKTIVNI UGOVORI U DRŽAVNIM I JAVNIM SLUŽBAMA 2018.
Cijena: 150,00
 i  »
KOLEKTIVNI UGOVORI U DRŽAVNIM I JAVNIM SLUŽBAMA 2018. NOVO!
Zatvori
POREZ NA DOBIT PODUZETNIKA I NEPROFITNIH ORGANIZACIJA
Cijena: 300,00
 i  »
POREZ NA DOBIT PODUZETNIKA I NEPROFITNIH ORGANIZACIJA
Zatvori
RAČUNOVODSTVO II - priručnik za vježbe
Cijena: 220,00
 i  »
RAČUNOVODSTVO II - priručnik za vježbe
Zatvori
Porezni, pravni i računovodstveni vodič za upravljačka tijela - komplet 3 priručnika
Cijena: 300,00
 i  »
Porezni, pravni i računovodstveni vodič za upravljačka tijela - komplet 3 priručnika NOVO!
Zatvori
PRAVNI VODIČ ZA UPRAVLJAČKA TIJELA - ONLINE IZDANJE
Cijena: 150,00
 i  »
PRAVNI VODIČ ZA UPRAVLJAČKA TIJELA - ONLINE IZDANJE NOVO!
Zatvori
Poslovno planiranje, kontrola i analiza
Cijena: 250,00
 i  »
Poslovno planiranje, kontrola i analiza
Zatvori
MSFI HSFI tiskano izdanje i izdanje na CD-u
Cijena: 175,00
 i  »
MSFI HSFI tiskano izdanje i izdanje na CD-u
Zatvori
ZAKON O RADU
Cijena: 230,00
 i  »
ZAKON O RADU
Zatvori
POREZNI VODIČ U REPUBLICI HRVATSKOJ - ONLINE IZDANJE
Cijena: 150,00
 i  »
POREZNI VODIČ U REPUBLICI HRVATSKOJ - ONLINE IZDANJE NOVO!
Zatvori
RAČUNOVODSTVO II - evidentiranje poslovnih procesa
Cijena: 280,00
 i  »
RAČUNOVODSTVO II - evidentiranje poslovnih procesa
Zatvori
Poslovanje udruga
Cijena: 150,00
 i  »
Poslovanje udruga
Zatvori
računovodstvo I RAČUNOVODSTVO ZA NERAČUNOVOĐE
Cijena: 250,00
 i  »
računovodstvo I RAČUNOVODSTVO ZA NERAČUNOVOĐE
Zatvori
Revizija
Cijena: 350,00
 i  »
Revizija
Zatvori
PRIMJENA MSFI - STUDIJE SLUČAJA
Cijena: 250,00
 i  »
PRIMJENA MSFI - STUDIJE SLUČAJA
Zatvori
MALA ŠKOLA INVESTIRANJA ili “RAZUMNI ULAGAČ”
Cijena: 140,00
 i  »
MALA ŠKOLA INVESTIRANJA ili “RAZUMNI ULAGAČ”
Zatvori
Financijsko računovodstvo
Cijena: 200,00
 i  »
Financijsko računovodstvo
Zatvori
RAČUNOVODSTVO FINANCIJSKIH INSTRUMENATA
Cijena: 350,00
 i  »
RAČUNOVODSTVO FINANCIJSKIH INSTRUMENATA
Zatvori
Harmonizacija i standardizacija financijskog izvještavanja malih i srednjih poduzeća
Cijena: 105,00
 i  »
Harmonizacija i standardizacija financijskog izvještavanja malih i srednjih poduzeća
Zatvori
KOLEKTIVNI UGOVORI U DRŽAVNIM I JAVNIM SLUŽBAMA
Cijena: 150,00
 i  »
KOLEKTIVNI UGOVORI U DRŽAVNIM I JAVNIM SLUŽBAMA NOVO!
Zatvori
Kolektivni ugovori u državnim i javnim službama 2018 - Online izdanje
Cijena: 150,00
 i  »
Kolektivni ugovori u državnim i javnim službama 2018 - Online izdanje NOVO!
Zatvori
VODIČ ZA PRIMJENU POREZA NA DODANU VRIJEDNOST
Cijena: 320,00
 i  »
VODIČ ZA PRIMJENU POREZA NA DODANU VRIJEDNOST NOVO!
Zatvori
Planiranje u sustavu javne nabave
Cijena: 50,00
 i  »
Planiranje u sustavu javne nabave
Besplatno internet izdanje
Računovodstvo i financije
Rif besplatno izdanje
Riznica
Riznica besplatno izdanje
Kliknite na link “Pregled” kako bi pročitali naša izdanja časopisa “Računovodstvo i financije” i “Riznica”
Newsletter
Reklame