{"id":6840,"date":"2023-03-17T08:19:27","date_gmt":"2023-03-17T08:19:27","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3135"},"modified":"2024-07-01T12:36:46","modified_gmt":"2024-07-01T12:36:46","slug":"dnevnice-za-sluzbeni-put-u-inozemstvo-2","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/dnevnice-za-sluzbeni-put-u-inozemstvo-2\/","title":{"rendered":"Dnevnice za slu\u017ebeni put u inozemstvo"},"content":{"rendered":"

Tro\u0161kovi slu\u017ebenog puta i prava na dnevnicu u zemlji i inozemstvu, u poreznom smislu, ure\u0111eni su odredbama Zakona o porezu na dohodak<\/a> i Pravilnika o porezu na dohodak<\/a>. Kod slu\u017ebenih putovanja, u praksi javljaju se mnoga pitanja vezana uz utvr\u0111ivanje iznosa inozemnih i tuzemnih dnevnica. CONFIDA Croatia<\/a> u dana\u0161njem \u010dlanku donosi odgovore na naj\u010de\u0161\u0107e postavljena pitanja vezana uz isplatu dnevnica za slu\u017ebeni put u inozemstvo<\/strong>.<\/p>\n

\u0160to se smatra slu\u017eenim putovanjem u inozemstvo? <\/strong><\/h2>\n

Slu\u017ebenim putovanjem u inozemstvo smatra se putovanje do 30 dana neprekidno<\/strong> i to:<\/p>\n

    \n
  • iz Republike Hrvatske u stranu dr\u017eavu i obrnuto;<\/li>\n
  • iz jedne strane dr\u017eave u drugu; te<\/li>\n
  • iz jednog mjesta u drugo na teritoriju strane dr\u017eave.<\/li>\n<\/ul>\n

    Kako odrediti inozemne i tuzemne dnevnice? <\/strong><\/h2>\n

    U ukupno vrijeme trajanja slu\u017ebenog puta uklju\u010duje se i dio slu\u017ebenog puta u tuzemstvu pa se pravo na broj dnevnica utvr\u0111uje prema ukupnom trajanju slu\u017ebenog puta<\/strong>. Zatim se ukupni broj dnevnica raspore\u0111uje na inozemne i tuzemne dnevnice. Pravilnik o porezu na dohodak propisuje da se prvotno utvr\u0111uje pravo na inozemnu dnevnicu, a potom na tuzemnu uzimaju\u0107i u obzir ukupan broj sati\/dana provedenih na slu\u017ebenom putu.<\/p>\n

    Od ukupnog broja sati provedenih na slu\u017ebenom putu prvo se utvr\u0111uju sati za inozemnu dnevnicu, a od preostalih sati se utvr\u0111uje pravo na tuzemnu dnevnicu. Preostali sati slu\u017ebenog puta u inozemstvu pribrajaju se satima provedenim u tuzemstvu, a suprotna ra\u010dunica nije dopu\u0161tena.<\/p>\n

    Pravo na inozemnu dnevnicu utvr\u0111uje se prema broju sati provedenih u inozemstvu<\/strong> \u0161to zna\u010di da je za pola inozemne dnevnice potrebno provesti vi\u0161e od 8 sati u inozemstvu dok je za punu potrebno vi\u0161e od 12 sati.<\/p>\n

    Kada po\u010dinje obra\u010dunavanje inozemne dnevnice? <\/strong><\/h2>\n

    Od sata prelaska granice Republike Hrvatske u odlasku do prelaska granice u povratku obra\u010dunava se inozemna dnevnica<\/strong>. To vrijedi za putovanja cestovnim prometom. U slu\u010daju kori\u0161tenja zra\u010dnog prijevoza, inozemna dnevnica se obra\u010dunava dva sata prije predvi\u0111enog polijetanja iz posljednje zra\u010dne luke u Hrvatskoj do vremena slijetanja u prvu zra\u010dnu luku u Hrvatskoj. Za put brodom dnevnica se obra\u010dunava od sata polaska broda iz posljednjeg pristani\u0161ta do sata povratka u prvo pristani\u0161te u Hrvatskoj.<\/p>\n

    Kakva su pravila za putovanja kroz vi\u0161e zemalja? <\/strong><\/h2>\n

    Slu\u017ebena putovanja naj\u010de\u0161\u0107e imaju jednu stranu dr\u017eavu kao krajnju odrednicu pa se sati putovanja obra\u010dunavaju kao dnevnica za tu dr\u017eavu neovisno \u0161to se putovalo kroz jednu ili vi\u0161e zemalja. Iznimka je kada se u nekoj od dr\u017eava osoba zadr\u017eala dulje od 12 sati pa se tada obra\u010dunava dnevnica za tu dr\u017eavu.<\/p>\n

    Klikom na gumb ni\u017ee donosimo pregled visina dnevnica.\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Tro\u0161kovi slu\u017ebenog puta i prava na dnevnicu u zemlji i inozemstvu, u poreznom smislu, ure\u0111eni su odredbama Zakona o porezu na dohodak i Pravilnika o porezu na dohodak.<\/p>\n","protected":false},"author":6,"featured_media":7087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nDnevnice za slu\u017ebeni put u inozemstvo - 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\/dnevnice-za-sluzbeni-put-u-inozemstvo-2\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dnevnice za slu\u017ebeni put u inozemstvo - Coneo\" \/>\n<meta property=\"og:description\" content=\"Tro\u0161kovi slu\u017ebenog puta i prava na dnevnicu u zemlji i inozemstvu, u poreznom smislu, ure\u0111eni su odredbama Zakona o porezu na dohodak i Pravilnika o porezu na dohodak.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/dnevnice-za-sluzbeni-put-u-inozemstvo-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Coneo\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-17T08:19:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-01T12:36:46+00:00\" \/>\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\/dnevnice-za-sluzbeni-put-u-inozemstvo-2\/\",\"url\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/dnevnice-za-sluzbeni-put-u-inozemstvo-2\/\",\"name\":\"Dnevnice za slu\u017ebeni put u inozemstvo - 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