{"id":1863,"date":"2019-03-21T09:45:33","date_gmt":"2019-03-21T09:45:33","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1863"},"modified":"2019-03-21T09:45:33","modified_gmt":"2019-03-21T09:45:33","slug":"obracun-naknada-za-sume-u-2019-godini","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/","title":{"rendered":"Obra\u010dun naknada za \u0161ume u 2019. godini"},"content":{"rendered":"<p>Novim Zakonom o \u0161umama ( Narodne novine 68\/2018)\u00a0 djelomi\u010dno\u00a0 se ukida obveza pla\u0107anja doprinosa za op\u0107e korisne funkcije \u0161ume.<\/p>\n<p>Prema novome Zakonu, obveznici pla\u0107anja doprinosa za \u0161ume jesu sve pravne i fizi\u010dke osobe koji su obveznici poreza na dobit odnosno poreza na dohodak, a ujedno obavljaju gospodarsku djelatnost u Republici i Hrvatskoj te ostvaruju godi\u0161nji prihod i primitak u iznosu ve\u0107em od 3.000.000,00 kuna.<\/p>\n<p>Navedeno zna\u010di da svi porezni obveznici koji ostvare godi\u0161nji prihod ili primitak u iznosu manjem od 3.000.000,00 su oslobo\u0111eni pla\u0107anja ovog doprinosa. Odredba stupa na snagu\u00a0 01. sije\u010dnja 2019. godine.<\/p>\n<p>Unato\u010d tome, svi porezni obveznici du\u017eni su napraviti obra\u010dun naknade za \u0161ume na Obrascu OKF\u0160 za 2018. godinu te isti platiti do 30. travnja 2019. godine.<\/p>\n<p>Porezni obveznici koji ostaju obveznici pla\u0107anja naknade, naknadu obra\u010dunavaju i pla\u0107aju kao\u00a0 do sada, u visini 0,0265 % od ukupnog prihoda ili primitka, a upla\u0107uje se u dr\u017eavni prora\u010dun tromjese\u010dno\u00a0 i u roku od osam\u00a0 dana ra\u010dunaju\u0107i od dana kada je obra\u010dun naknade postao kona\u010dan.<\/p>\n<p>Novost jest i da poslove obra\u010duna i naplate naknade za \u0161ume obavlja Financijska agencija u ime Ministarstva.<\/p>\n<p>Kona\u010dni obra\u010dun naknade smatra se ovr\u0161nom ispravom te ukoliko se ista ne plati u roku, Agencija izdaje nalog za naplatu zajedno s pripadaju\u0107om kamatom i tro\u0161kovima izdavanja naloga, a nalog se\u00a0 dostavlja na prisilnu naplatu radi provedbe ovrhe na nov\u010danim sredstvima.<\/p>\n<p>Tako\u0111er, propisane su i prekr\u0161ajne odredbe ukoliko se Agenciji ne dostavi obra\u010dun naknade u roku.\u00a0 Nov\u010danom kaznom od 5.000,00 do 15.000,00 kuna ka\u017enjava se pravna i fizi\u010dka osoba obveznik poreza na dobit te fizi\u010dka osoba koja je obveznik poreza na dohodak, a obavlja gospodarsku djelatnost i ostvaruje godi\u0161nji prihod ili primitak ve\u0107i od 3.000.000,00 kuna. Za isti prekr\u0161aj ka\u017enjavaju se i odgovorne osobe u pravnom subjektu nov\u010danom kaznom od 3.000,00 do 5.000,00 kuna.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novim Zakonom o \u0161umama ( Narodne novine 68\/2018)\u00a0 djelomi\u010dno\u00a0 se ukida obveza pla\u0107anja doprinosa za op\u0107e korisne funkcije \u0161ume. Prema novome Zakonu, obveznici pla\u0107anja doprinosa za \u0161ume jesu sve pravne i fizi\u010dke osobe koji su obveznici poreza na dobit odnosno poreza na dohodak, a ujedno obavljaju gospodarsku djelatnost u Republici i Hrvatskoj te ostvaruju godi\u0161nji [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Obra\u010dun naknada za \u0161ume u 2019. godini - Coneo<\/title>\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\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obra\u010dun naknada za \u0161ume u 2019. godini - Coneo\" \/>\n<meta property=\"og:description\" content=\"Novim Zakonom o \u0161umama ( Narodne novine 68\/2018)\u00a0 djelomi\u010dno\u00a0 se ukida obveza pla\u0107anja doprinosa za op\u0107e korisne funkcije \u0161ume. Prema novome Zakonu, obveznici pla\u0107anja doprinosa za \u0161ume jesu sve pravne i fizi\u010dke osobe koji su obveznici poreza na dobit odnosno poreza na dohodak, a ujedno obavljaju gospodarsku djelatnost u Republici i Hrvatskoj te ostvaruju godi\u0161nji [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/\" \/>\n<meta property=\"og:site_name\" content=\"Coneo\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-21T09:45:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CONFIDA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"CONFIDA\" \/>\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\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/\",\"url\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/\",\"name\":\"Obra\u010dun naknada za \u0161ume u 2019. godini - Coneo\",\"isPartOf\":{\"@id\":\"https:\/\/www.coneo.hr\/hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png\",\"datePublished\":\"2019-03-21T09:45:33+00:00\",\"dateModified\":\"2019-03-21T09:45:33+00:00\",\"author\":{\"@id\":\"https:\/\/www.coneo.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#breadcrumb\"},\"inLanguage\":\"hr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"hr\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#primaryimage\",\"url\":\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png\",\"contentUrl\":\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png\",\"width\":1200,\"height\":627,\"caption\":\"Zakon o \u0161umama\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.coneo.hr\/hr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Obra\u010dun naknada za \u0161ume u 2019. godini\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/#website\",\"url\":\"https:\/\/www.coneo.hr\/hr\/\",\"name\":\"Coneo\",\"description\":\" Tax advice that pays off.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.coneo.hr\/hr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264\",\"name\":\"CONFIDA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hr\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c424cb54e3075ec46ae586e2df6b213a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c424cb54e3075ec46ae586e2df6b213a?s=96&d=mm&r=g\",\"caption\":\"CONFIDA\"},\"url\":\"https:\/\/www.coneo.hr\/hr\/blog\/author\/confida-hr\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Obra\u010dun naknada za \u0161ume u 2019. godini - Coneo","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/","og_locale":"hr_HR","og_type":"article","og_title":"Obra\u010dun naknada za \u0161ume u 2019. godini - Coneo","og_description":"Novim Zakonom o \u0161umama ( Narodne novine 68\/2018)\u00a0 djelomi\u010dno\u00a0 se ukida obveza pla\u0107anja doprinosa za op\u0107e korisne funkcije \u0161ume. Prema novome Zakonu, obveznici pla\u0107anja doprinosa za \u0161ume jesu sve pravne i fizi\u010dke osobe koji su obveznici poreza na dobit odnosno poreza na dohodak, a ujedno obavljaju gospodarsku djelatnost u Republici i Hrvatskoj te ostvaruju godi\u0161nji [&hellip;]","og_url":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/","og_site_name":"Coneo","article_published_time":"2019-03-21T09:45:33+00:00","og_image":[{"width":1200,"height":627,"url":"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png","type":"image\/png"}],"author":"CONFIDA","twitter_card":"summary_large_image","twitter_misc":{"Napisao\/la":"CONFIDA","Procijenjeno vrijeme \u010ditanja":"2 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/","url":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/","name":"Obra\u010dun naknada za \u0161ume u 2019. godini - Coneo","isPartOf":{"@id":"https:\/\/www.coneo.hr\/hr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#primaryimage"},"image":{"@id":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#primaryimage"},"thumbnailUrl":"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png","datePublished":"2019-03-21T09:45:33+00:00","dateModified":"2019-03-21T09:45:33+00:00","author":{"@id":"https:\/\/www.coneo.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264"},"breadcrumb":{"@id":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#breadcrumb"},"inLanguage":"hr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/"]}]},{"@type":"ImageObject","inLanguage":"hr","@id":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#primaryimage","url":"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png","contentUrl":"https:\/\/www.coneo.hr\/wp-content\/uploads\/2019\/03\/Copy-of-obracun-placa-2019.png","width":1200,"height":627,"caption":"Zakon o \u0161umama"},{"@type":"BreadcrumbList","@id":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-naknada-za-sume-u-2019-godini\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.coneo.hr\/hr\/"},{"@type":"ListItem","position":2,"name":"Obra\u010dun naknada za \u0161ume u 2019. godini"}]},{"@type":"WebSite","@id":"https:\/\/www.coneo.hr\/hr\/#website","url":"https:\/\/www.coneo.hr\/hr\/","name":"Coneo","description":" Tax advice that pays off.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.coneo.hr\/hr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"hr"},{"@type":"Person","@id":"https:\/\/www.coneo.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264","name":"CONFIDA","image":{"@type":"ImageObject","inLanguage":"hr","@id":"https:\/\/www.coneo.hr\/hr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c424cb54e3075ec46ae586e2df6b213a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c424cb54e3075ec46ae586e2df6b213a?s=96&d=mm&r=g","caption":"CONFIDA"},"url":"https:\/\/www.coneo.hr\/hr\/blog\/author\/confida-hr\/"}]}},"_links":{"self":[{"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/posts\/1863"}],"collection":[{"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/comments?post=1863"}],"version-history":[{"count":1,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/posts\/1863\/revisions"}],"predecessor-version":[{"id":7309,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/posts\/1863\/revisions\/7309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/media\/6866"}],"wp:attachment":[{"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/media?parent=1863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/categories?post=1863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coneo.hr\/hr\/wp-json\/wp\/v2\/tags?post=1863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}