{"id":6724,"date":"2021-10-27T09:40:53","date_gmt":"2021-10-27T09:40:53","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=2525"},"modified":"2021-10-27T09:40:53","modified_gmt":"2021-10-27T09:40:53","slug":"ulazak-u-sustav-pdv-a","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/ulazak-u-sustav-pdv-a\/","title":{"rendered":"Dostigli ste limit od 300.000 kn prihoda godi\u0161nje? Ovo su nove promjene"},"content":{"rendered":"<p>Do 2018. godine obavezan ulazak u sustav PDV-a u slu\u010daju da postignete godi\u0161nji limit primjenjivao se s po\u010detkom idu\u0107e kalendarske godine. <!--more-->To je zna\u010dilo da je poduzetnik u jednoj godini mogao ostvariti i dupli promet od dopu\u0161tenog limita i tijekom cijele godine zadr\u017eati status malog poduzetnika. Od 1. sije\u010dnja 2019. godine to vi\u0161e nije mogu\u0107e. Nakon \u0161to poduzetnik dostigne limit od 300.000 kn, du\u017ean je upisati se <strong>u registar<\/strong> <strong>obveznika PDV-a prvog dana u mjesecu koji slijedi nakon mjeseca u kojem su obavljene isporuke dobara i usluga iznad svote od 300.000,00 kuna, i to po sili zakona.<\/strong><\/p>\n<p>Limit od 300.000 kn uklju\u010duje vrijednost isporuka dobara i usluga obavljenih od 1. sije\u010dnja teku\u0107e godine bilo da je rije\u010d o isporukama koje bi bile oporezive da ih je obavio poduzetnik u sustavu PDV-a ili odre\u0111enim isporukama oslobo\u0111enim PDV-a. Kada govorimo o isporukama oslobo\u0111enih od PDV-a, u prag za obvezan ulazak u sustav PDV-a uklju\u010duju se isporuke izvoza dobara i one koje se smatraju izjedna\u010denima s izvozom, usluge na pokretnoj imovini, usluge me\u0111unarodnog prijevoza i odre\u0111ene usluge posredovanja obavljene u ime i za ra\u010dun druge osobe. \u010cim dostigne propisani limit, poduzetnik je du\u017ean prijaviti se u <strong>registar poreznih obveznika<\/strong> putem obrasca P-PDV, od prvog dana idu\u0107eg mjeseca.<\/p>\n<p>Kada govorimo o pretporezu, poduzetnik stje\u010de to pravo prema ulaznim nabavkama <strong>od datuma ulaska u sustav PDV-a.<\/strong> Ima pravo priznati dio pretporeza na osnovu zate\u010denih zaliha dobara u ranije nabavljene dugotrajne imovine. Na \u0161to se to to\u010dno odnosi? Zate\u010dene zalihe odnose se na gotove proizvode, trgova\u010dku robu, repromaterijal i ostalo i popis zaliha treba sastaviti s\u00a0 datumom ulaska u sustav PDV-a. Priznavanje pretporeza dugotrajne imovine mogu\u0107e je ako od nabave nije pro\u0161lo vi\u0161e od 10 godina, odnosno vi\u0161e od pet godina za ostalu dugotrajnu imovinu.<\/p>\n<p><strong>Za poduzetnika koji je obveznik poreza na dobit, ulaskom u sustav PDV-a ni\u0161ta se ne mijenja u vezi s osnovicom i stopom poreza na dobit.<\/strong><\/p>\n<p>Fizi\u010dke osobe koje su obveznici poreza na dohodak i fizi\u010dke osobe koje iznajmljuju turisti\u010dke smje\u0161tajne jedinice (apartmani, kampovi i ku\u0107e za odmor) u istom su poreznom polo\u017eaju u trenutku kada postanu obveznici PDV-a. Ulazak u krug obveznika PDV-a mo\u017ee automatski zna\u010diti promjenu na\u010dina utvr\u0111ivanja poreza na dohodak, no to ne vrijedi za sve izvore dohotka. Obrtnik ili poljoprivrednik koji su prije ulaska u sustava PDV-a pla\u0107ali porez na dohodak u pau\u0161alnom iznosu, nakon upisa u registar obveznika PDV-a poreznu obvezu <strong>utvr\u0111uju na temelju stvarnih primitaka i izdataka.<\/strong> Tako\u0111er, na propisanu poreznu osnovicu vi\u0161e se ne pla\u0107a porez na dohodak po stopi od 10 posto uve\u0107ano za prirez, nego po stopi od 20 i 30 posto, ovisno o godi\u0161njoj osnovici, uve\u0107ano za prirez.<\/p>\n<p>Pla\u0107anje doprinosa za socijalna osiguranja tako\u0111er <strong>podlije\u017ee promjenama<\/strong> na\u010dina oporezivanja dohotka, pa se i prema toj osnovi obveze pove\u0107avaju.<\/p>\n<p>Tako i fizi\u010dke osobe koje iznajmljuju turisti\u010dke jedinice nemaju pravo pla\u0107ati porez na dohodak u pau\u0161alnom iznosu po krevetu odnosno smje\u0161tajnoj jedinici u kampu, ve\u0107 su obvezne od datuma ulaska u sustav PDV-a poreznu obvezu utvr\u0111ivati na temelju stvarno napla\u0107enih primitaka i pla\u0107enih izdataka.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Do 2018. godine obavezan ulazak u sustav PDV-a u slu\u010daju da postignete godi\u0161nji limit primjenjivao se s po\u010detkom idu\u0107e kalendarske godine.<\/p>\n","protected":false},"author":6,"featured_media":6964,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dostigli ste limit od 300.000 kn prihoda godi\u0161nje? 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