{"id":2162,"date":"2021-01-13T15:10:58","date_gmt":"2021-01-13T15:10:58","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=2162"},"modified":"2021-01-13T15:10:58","modified_gmt":"2021-01-13T15:10:58","slug":"utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/","title":{"rendered":"Utvr\u0111ivanje i pla\u0107anje poreza na dobit prema nov\u010danom na\u010delu"},"content":{"rendered":"<p>Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0<strong>prihode ve\u0107e od 7.500.000,00 kuna*<\/strong>\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu.<\/p>\n<p><strong>UVJET:<\/strong> takvo utvr\u0111ivanje porezne osnovice mo\u017ee koristiti samo porezni obveznik koji je\u00a0obveznik poreza na dodanu vrijednost koji primjenjuje postupak oporezivanja PDV-a prema napla\u0107enim naknadama.<\/p>\n<p>Porezni obveznik koji poreznu osnovicu\u00a0za 2021. godinu namjerava\u00a0utvr\u0111ivati prema nov\u010danom na\u010delu, treba podnijeti Poreznoj upravi\u00a0<strong>do 15. sije\u010dnja 2021. godine <\/strong>izjavu\u00a0o promjeni na\u010dina utvr\u0111ivanja porezne osnovice. Ovaj se na\u010din utvr\u0111ivanja porezne osnovice prema napla\u0107enim naknadama treba\u00a0zadr\u017eati najmanje tri porezna razdoblja\u00a0ako se ne promjene propisani uvjeti.<\/p>\n<p>Jednako tako, porezni obveznik koji za 2021. godinu vi\u0161e\u00a0<strong>ne ispunjava uvjete<\/strong>\u00a0za utvr\u0111ivanje porezne osnovice prema nov\u010danom na\u010delu ili ako\u00a0\u017eeli promijeniti\u00a0na\u010din oporezivanja po isteku tri godine, o tome treba obavijestiti Poreznu upravu\u00a0<strong>do 15. sije\u010dnja 2021. godine<\/strong>.<\/p>\n<p><strong><em>*Iznos potpora primljenih radi ubla\u017eavanja negativnih posljedica u slu\u010daju nastanka posebnih okolnosti ne utje\u010de na prag prihoda 7.500.000,00 kuna za utvr\u0111ivanje porezne osnovice prema nov\u010danom na\u010delu.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0prihode ve\u0107e od 7.500.000,00 kuna*\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu. UVJET: takvo utvr\u0111ivanje porezne osnovice mo\u017ee koristiti samo porezni obveznik koji je\u00a0obveznik poreza na dodanu vrijednost koji primjenjuje postupak oporezivanja PDV-a prema napla\u0107enim naknadama. Porezni obveznik koji poreznu osnovicu\u00a0za 2021. godinu namjerava\u00a0utvr\u0111ivati [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2163,"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>Utvr\u0111ivanje i pla\u0107anje poreza na dobit prema nov\u010danom na\u010delu - Coneo<\/title>\n<meta name=\"description\" content=\"Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0prihode ve\u0107e od 7.500.000,00 kuna*\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu.\" \/>\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\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Utvr\u0111ivanje i pla\u0107anje poreza na dobit prema nov\u010danom na\u010delu - 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