{"id":10554,"date":"2025-03-27T11:59:27","date_gmt":"2025-03-27T11:59:27","guid":{"rendered":"https:\/\/www.coneo.hr\/?p=10554"},"modified":"2025-03-28T08:04:26","modified_gmt":"2025-03-28T08:04:26","slug":"mora-li-racun-sadrzavati-podatke-o-kupcu","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/novosti\/mora-li-racun-sadrzavati-podatke-o-kupcu\/","title":{"rendered":"Mora li ra\u010dun sadr\u017eavati podatke o kupcu?"},"content":{"rendered":"\n<p>U poslovanju se \u010desto susre\u0107emo s ra\u010dunima za razne tro\u0161kove, poput parkiranja, cestarina ili smje\u0161taja, koji ne sadr\u017ee podatke o kupcu. Ovo postavlja pitanje \u2013 mogu li se takvi ra\u010duni evidentirati u poslovnim knjigama?<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>Zakonska regulativa izdavanja ra\u010duna<\/strong><\/p>\n\n\n\n<p>Izdavanje ra\u010duna u Hrvatskoj definirano je poreznim i ra\u010dunovodstvenim propisima. Prema <a href=\"https:\/\/www.zakon.hr\/z\/1455\/Zakon-o-porezu-na-dodanu-vrijednost\">Zakonu o PDV-u<\/a>, kada je ra\u010dun izdan drugom poreznom obvezniku ili pravnoj osobi, on mora uklju\u010divati:<\/p>\n\n\n\n<ul>\n<li>Naziv i adresu kupca,<\/li>\n\n\n\n<li>OIB ili PDV identifikacijski broj,<\/li>\n\n\n\n<li>Sve ostale propisane elemente.<\/li>\n<\/ul>\n\n\n\n<p>Kako bi poduzetnik ostvario pravo na odbitak pretporeza, ra\u010dun mora biti izdan sukladno zakonskim odredbama i jasno poveziv s poslovnom aktivno\u0161\u0107u.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>Ra\u010dunovodstvena pravila i evidentiranje tro\u0161kova<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.zakon.hr\/z\/118\/Zakon-o-ra%C4%8Dunovodstvu\">Zakon o ra\u010dunovodstvu <\/a>nala\u017ee da knjigovodstvene isprave omogu\u0107uju transparentno pra\u0107enje poslovnih doga\u0111aja. Svaki dokument koji slu\u017ei za knji\u017eenje mora sadr\u017eavati:<\/p>\n\n\n\n<ul>\n<li>Opis transakcije,<\/li>\n\n\n\n<li>Identifikaciju uklju\u010denih strana,<\/li>\n\n\n\n<li>Potvrdu vjerodostojnosti i cjelovitosti podataka.<\/li>\n<\/ul>\n\n\n\n<p>Dokumentacija mora biti precizna i provjerljiva kako bi se osigurala ispravna evidencija poslovanja.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>\u0160to ako ra\u010dun ne sadr\u017ei podatke o kupcu?<\/strong><\/p>\n\n\n\n<p>U slu\u010dajevima kada ra\u010dun ne sadr\u017ei podatke o kupcu, njegovo priznavanje u poslovnim knjigama ovisi o dodatnim informacijama koje mogu potvrditi nastanak tro\u0161ka. Takav ra\u010dun mo\u017ee se prihvatiti ako:<\/p>\n\n\n\n<ul>\n<li>Sadr\u017ei dovoljno drugih podataka koji dokazuju povezanost s poslovanjem,<\/li>\n\n\n\n<li>Mo\u017ee se povezati s drugim vjerodostojnim dokumentima koji potvr\u0111uju svrhu tro\u0161ka.<\/li>\n<\/ul>\n\n\n\n<p>Me\u0111utim, za priznavanje odbitka pretporeza, ra\u010dun mora sadr\u017eavati sve propisane elemente iz Zakona o PDV-u.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>Zaklju\u010dak<\/strong><\/p>\n\n\n\n<p>Ra\u010duni koji ne sadr\u017ee podatke o kupcu u ve\u0107ini slu\u010dajeva ne ispunjavaju uvjete za uredno knji\u017eenje i porezne olak\u0161ice. Iako postoje iznimke, preporu\u010duje se da poduzetnici kod svake nabave zatra\u017ee ispravan ra\u010dun s to\u010dnim podacima kako bi izbjegli potencijalne probleme u evidenciji tro\u0161kova i ostvarivanju poreznih pogodnosti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>U poslovanju se \u010desto susre\u0107emo s ra\u010dunima za razne tro\u0161kove, poput parkiranja, cestarina ili smje\u0161taja, koji ne sadr\u017ee podatke o kupcu. Ovo postavlja pitanje \u2013 mogu li se takvi ra\u010duni evidentirati u poslovnim knjigama? Zakonska regulativa izdavanja ra\u010duna Izdavanje ra\u010duna u Hrvatskoj definirano je poreznim i ra\u010dunovodstvenim propisima. Prema Zakonu o PDV-u, kada je ra\u010dun [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":10555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[72],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mora li ra\u010dun sadr\u017eavati podatke o kupcu? - Coneo<\/title>\n<meta name=\"description\" content=\"Saznajte mora li faktura sadr\u017eavati podatke o kupcu i koje su zakonske obveze vezane uz izdavanje ra\u010duna u poslovanju.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.coneo.hr\/hr\/blog\/novosti\/mora-li-racun-sadrzavati-podatke-o-kupcu\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mora li ra\u010dun sadr\u017eavati podatke o kupcu?\" \/>\n<meta property=\"og:description\" content=\"Saznajte mora li faktura sadr\u017eavati podatke o kupcu i koje su zakonske obveze vezane uz izdavanje ra\u010duna u poslovanju.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.coneo.hr\/hr\/blog\/novosti\/mora-li-racun-sadrzavati-podatke-o-kupcu\/\" \/>\n<meta property=\"og:site_name\" content=\"Coneo\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-27T11:59:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-28T08:04:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2025\/03\/Mora-li-faktura-sadrzavati-podatke-o-kupcu.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"sara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"sara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/novosti\/mora-li-racun-sadrzavati-podatke-o-kupcu\/\",\"url\":\"https:\/\/www.coneo.hr\/hr\/blog\/novosti\/mora-li-racun-sadrzavati-podatke-o-kupcu\/\",\"name\":\"Mora li ra\u010dun sadr\u017eavati podatke o kupcu? 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