{"id":6806,"date":"2022-09-26T08:08:47","date_gmt":"2022-09-26T08:08:47","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3001"},"modified":"2022-09-26T08:08:47","modified_gmt":"2022-09-26T08:08:47","slug":"donosimo-najavljene-izmjene-zakona-o-racunovodstvu-zbog-dolaska-eura","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/donosimo-najavljene-izmjene-zakona-o-racunovodstvu-zbog-dolaska-eura\/","title":{"rendered":"Donosimo najavljene izmjene Zakona o ra\u010dunovodstvu zbog dolaska eura"},"content":{"rendered":"<p><strong>Confida Croatia<\/strong> vas je kroz nekoliko <a href=\"https:\/\/www.coneo.hr\/hr\/blog\/\">pro\u0161lih \u010dlanaka<\/a> upoznala s <strong>dolaskom eura<\/strong> kao slu\u017ebene valute u Republiku Hrvatsku.<!--more--> Promjene su brojne, a potrebna je i <strong>prilagodba zakonodavnog okvira<\/strong>. Danas vas upoznajemo s <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=21432\">Kona\u010dnim prijedlogom Zakona o izmjenama i dopunama Zakona o ra\u010dunovodstvu<\/a> koji \u0107e stupiti na snagu 1. sije\u010dnja 2023. godine.<\/p>\n<p>Dono\u0161enje ovog Zakona predlo\u017eeno je po <strong>hitnom postupku<\/strong>. <strong>Izmjene i dopune najvi\u0161e se ti\u010du zamjene svota iskazanih u kunama koje \u0107e se morati iskazati u eurima<\/strong>. U nastavku donosimo pregled najva\u017enijih izmjena.<\/p>\n<h2><strong>Promjena vezana uz podjelu poduzetnika<\/strong><\/h2>\n<p>U \u010dlanku 5. Zakona o ra\u010dunovodstvu <strong>mijenjaju se stavci od 2. do 4. koji se ti\u010du podjele poduzetnika<\/strong>. Poduzetnici se razvrstavaju na mikro, male, srednje i velike ovisno o pokazateljima utvr\u0111enim na zadnji dan poslovne godine koja prethodi poslovnoj godini za koju se sastavljaju financijski izvje\u0161taji. U spomenutim stavcima <strong>iznosi u kunama se prera\u010dunavaju u eure i glase ovako<\/strong>:<\/p>\n<ul>\n<li><strong>Mikro poduzetnici<\/strong> su oni koji ne prelaze grani\u010dne pokazatelje u dva od sljede\u0107a tri uvjeta:<\/li>\n<li>ukupna aktivna <strong>350.000,00 eura<\/strong><\/li>\n<li>prihod <strong>700.<\/strong><strong>000,00 eura<\/strong><\/li>\n<li>prosje\u010dan broj radnika tijekom poslovne godine \u2013 10 radnika<\/li>\n<li><strong>Mali poduzetnici<\/strong> su oni koji nisu mikro poduzetnici i ne prelaze grani\u010dne pokazatelje u dva od sljede\u0107a tri uvjeta:<\/li>\n<li>ukupna aktiva <strong>4.<\/strong><strong>000.000,00 eura<\/strong><\/li>\n<li>prihod <strong>8.<\/strong><strong>000.000,00 eura<\/strong><\/li>\n<li>prosje\u010dan broj radnika tijekom poslovne godine \u2013 50 radnika<\/li>\n<li><strong>Srednji poduzetnici<\/strong> su oni koji nisu ni mikro ni mali poduzetnici i ne prelaze grani\u010dne pokazatelje u dva od sljede\u0107a tri uvjeta:<\/li>\n<li>ukupna aktiva <strong>20.<\/strong><strong>000.000,00 eura<\/strong><\/li>\n<li>prihod <strong>40.000.000,00 eura<\/strong><\/li>\n<li>prosje\u010dan broj radnika tijekom poslovne godine \u2013 250 radnika<\/li>\n<\/ul>\n<h2><strong>Promjena u dijelu obveznika revizije i vezanih iznosa<\/strong><\/h2>\n<p>Obvezi revizije godi\u0161njih financijskih izvje\u0161taja podlije\u017eu godi\u0161nji financijski izvje\u0161taju i godi\u0161nji konsolidirani financijski izvje\u0161taji subjekata od javnog interesa te velikih i srednjih poduzetnika koji nisu subjekti od javnog interesa.<\/p>\n<p>U Zakonu o ra\u010dunovodstvu u <strong>dijelu vezanom uz reviziju iznosi u kunama se prera\u010dunavaju u eura te \u010dlanak 20. stavak 4. stoga glasi<\/strong>:<\/p>\n<ul>\n<li>Ako nisu obveznici revizije sukladno stavcima 1. i 2. ovog \u010dlanka, obvezi revizije podlije\u017eu i godi\u0161nji financijski izvje\u0161taji i godi\u0161nji konsolidirani financijski izvje\u0161taji dioni\u010dkih dru\u0161tva, komanditnih dru\u0161tava i dru\u0161tava s ograni\u010denom odgovorno\u0161\u0107u \u010diji pojedina\u010dni, odnosno konsolidirani podaci u godini koja prethodi reviziji prelaze pokazatelje u barem dva od sljede\u0107a tri uvjeta:<\/li>\n<li>iznos ukupne aktive <strong>990.842,13 eura<\/strong><\/li>\n<li>iznos prihoda <strong>981.684,25 eura<\/strong><\/li>\n<li>prosje\u010dan broj radnika tijekom poslovne godine iznosi najmanje 25<\/li>\n<\/ul>\n<h2><strong>Ostale promjene<\/strong><\/h2>\n<p><strong>Ve\u0107ina promjena u Zakonu o ra\u010dunovodstvu ti\u010de se iznosa u kunama koji su prera\u010dunati u eure te se rije\u010d \u201ekuna\u201c mijenja u rije\u010d \u201eeuro\u201c.<\/strong> Donosimo nekoliko primjera:<\/p>\n<ul>\n<li>U \u010dlanku 26. stavku 2. rije\u010d \u201ekunama\u201c zamjenjuje se rije\u010dju: \u201eeurima\u201c<\/li>\n<li>U \u010dlanku 27. stavku 3., na dva mjesta, rije\u010di \u201e750.000,00 kuna\u201c zamjenjuje se rije\u010dima: \u201e100.000,00 eura\u201c<\/li>\n<li>U \u010dlanku 42. stavku 1. rije\u010di: \u201e10.000,00 kuna do 100.000,00 kuna\u201c zamjenjuje se rije\u010dima: \u201e1.320,00 eura do 13.270,00 eura\u201c<\/li>\n<li>U stavku 2. rije\u010di: \u201e5.000,00 kuna do 20.000 kuna\u201c zamjenjuje se rije\u010dima: 660,00 eura do 2.650,00 eura\u201c<\/li>\n<\/ul>\n<p><strong>Novi Zakon o ra\u010dunovodstvu<\/strong> bit \u0107e objavljen u <a href=\"https:\/\/www.nn.hr\/\">Narodnim novinama<\/a>, a na snagu stupa na <strong>dan uvo\u0111enja eura kao slu\u017ebene valute u Republici Hrvatskoj.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Confida Croatia vas je kroz nekoliko pro\u0161lih \u010dlanaka upoznala s dolaskom eura kao slu\u017ebene valute u Republiku Hrvatsku.<\/p>\n","protected":false},"author":6,"featured_media":7053,"comment_status":"closed","ping_status":"closed","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 - 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