{"id":6837,"date":"2023-03-07T09:07:02","date_gmt":"2023-03-07T09:07:02","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3119"},"modified":"2023-03-07T09:07:02","modified_gmt":"2023-03-07T09:07:02","slug":"sustav-pdv-a-u-2023-godini","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/sustav-pdv-a-u-2023-godini\/","title":{"rendered":"Sustav PDV-a u 2023. godini"},"content":{"rendered":"<p><strong>Porez na dodanu vrijednost (nadalje: PDV<\/strong>) <strong>obra\u010dunava se i pla\u0107a prema odredbama<\/strong> <a href=\"https:\/\/www.zakon.hr\/z\/1455\/Zakon-o-porezu-na-dodanu-vrijednost-\">Zakona o porezu na dodanu vrijednost<\/a>. <!--more-->Okolnost o kojoj svaki porezni obveznik mora voditi ra\u010duna je <strong>prag za ulazak i izlazak iz sustava PDV-a.<\/strong> <a href=\"https:\/\/coneo.hr\/hr\/\">CONFIDA Croatia<\/a> u nastavku donosi kratak <strong>pregled sustava PDV-a u 2023. godini. <\/strong><\/p>\n<h2><strong>Koji je prag za ulazak u sustav PDV-a?<\/strong><\/h2>\n<p>Prag za ulazak u sustav PDV-a propisan je u \u010dlanku 90. stavku 1. spomenutog Zakona, odnosno propisana je definicija malog poreznog obveznika koji nije u sustavu PDV-a.<\/p>\n<p><strong>Malim poreznim obveznikom<\/strong> smatra se pravna osoba sa sjedi\u0161tem, stalnom poslovnom jedinicom, odnosno fizi\u010dka osoba s prebivali\u0161tem ili uobi\u010dajenim boravi\u0161tem u tuzemstvu, \u010dija vrijednost isporuka dobara ili obavljenih usluga u prethodnoj ili teku\u0107oj kalendarskoj godini <strong>nije bila ve\u0107a od 39.816,84 eura<\/strong>. Mali porezni obveznici oslobo\u0111eni su pla\u0107anja PDV-a na isporuke dobara ili usluga te nemaju pravo iskazivati PDV na izdanim ra\u010dunima niti pravo na odbitak pretporeza. Na izdanim ra\u010dunima takvi porezni obveznici stavljaju napomenu: <em>PDV nije obra\u010dunan temeljem \u010dl. 90. st. 2. Zakona o PDV-u<\/em>.<\/p>\n<p>Prema navedenom, kada vrijednost isporu\u010denih dobara i usluga u 2023. godini prije\u0111e <strong>prag od 39.816,84 eura<\/strong>, porezni obveznik du\u017ean je u\u0107i u sustav PDV-a po sili zakona. Upis u registar obveznika PDV-a vr\u0161i se 1. prvi dan u mjesecu koji slijedi nakon mjeseca u kojem su obavljene isporuke dobara i usluga iznad propisanog praga podno\u0161enjem Zahtjeva za registriranje za potrebe PDV-a.<\/p>\n<h2><strong>Mo\u017ee li porezni obveznik dobrovoljno u\u0107i u sustav PDV-a? <\/strong><\/h2>\n<p>Porezni obveznik <strong>mo\u017ee dobrovoljno u\u0107i u sustav PDV-a<\/strong> i to na vlastiti zahtjev. Porezni obveznik koji donese takvu odluku mo\u017ee u\u0107i u sustav PDV-a bez da prije\u0111e prag od 39.816,84 eura. Ako porezni obveznik donese takvu odluku, to ga obvezuje <strong>sljede\u0107e tri godine <\/strong>na redoviti postupak oporezivanja PDV-om<strong>.<\/strong><\/p>\n<h2><strong>O \u010demu treba voditi ra\u010duna kod izlaska iz sustava PDV-a? <\/strong><\/h2>\n<p>Porezni obveznik mo\u017ee iza\u0107i iz sustava PDV-a ako mu je vrijednost isporuka dobara ili obavljenih usluga u prethodnoj 2022. godini ispod praga od 39.816,84 eura bez PDV-a. Porezni obveznik treba iza\u0107i iz sustava PDV-a i kod likvidacije obzirom da zadnjim poslovnim aktivnostima prestaje biti obveznikom PDV-a. Prilikom izlaska iz sustava PDV-a, porezni obveznik treba voditi ra\u010duna o mogu\u0107oj obvezi ispravka pretporeza za nabavljenu dugotrajnu imovinu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Porez na dodanu vrijednost (nadalje: PDV) obra\u010dunava se i pla\u0107a prema odredbama Zakona o porezu na dodanu vrijednost.<\/p>\n","protected":false},"author":6,"featured_media":7084,"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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sustav PDV-a u 2023. 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\/sustav-pdv-a-u-2023-godini\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sustav PDV-a u 2023. godini - 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