undergraduate thesis
SPECIFIČNOSTI OPOREZIVANJA USLUGA PRIJEVOZA ROBE NA PRAKTIČNOM PRIMJERU

Marijana Ćurak (2016)
University of Split
Faculty of economics Split
Metadata
TitleSPECIFIČNOSTI OPOREZIVANJA USLUGA PRIJEVOZA ROBE NA PRAKTIČNOM PRIMJERU : završni rad
AuthorMarijana Ćurak
Mentor(s)Željana Aljinović Barač (thesis advisor)
Abstract
Ulaskom Hrvatske u Europsku Uniju i stupanjem na snagu novog Zakona o PDV-u oporezivanje usluga prijevoza dobara utvrđeno je na način drugačiji od onog koji se primjenjivao od ulaska u Europsku Uniju. U postojeći Zakon bilo je potrebno implementirati Direktive EU koje uređuju oporezivanje porezom na dodanu vrijednost. Najveća novina koju je donio zakon je mehanizam prijenosa porezne obveze. Naime, ako se usluga prijevoza dobara obavlja poreznom obvezniku primjenjuje se B2B načelo oporezivanja, odnosno porezna obveza se prenosi na primatelja usluge. Drugi slučaj je kada se usluga prijevoza dobara obavlja fizičkoj osobi. Tada se primjenjuje B2C načelo, odnosno usluga se oporezuje u ovisnosti radi li se o prijevozu dobara unutar ili izvan granica EU. Ukoliko je slučaj da se usluga obavlja unutar granica EU, ona se oporezuje prema mjestu početka prijevoza, a ukoliko je slučaj da se usluga obavlja izvan EU, ona se oporezuje razmjerno prijeđenim kilometrima. Cilj rada je prikazati na praktičnom primjeru poduzeća Visa Promet d.o.o kako funkcionira navedeni mehanizam u praksi, odnosno prikazati kako se on evidentira s računovodstvenog aspekta. Ulaskom u EU poduzeću je olakšano poslovanje uvođenjem pojma prijenosa porezne obveze. Naime, prije ulaska u EU Visa Promet d.o.o kao i sva druga poduzeća koja se bave prijevozom dobara su obračunavali PDV razmjerno prijeđenim kilometrima u svakoj državi. U poslovanju s trećim zemljama također se primjenjuje navedeno načelo, ali se ne može provjeriti porezni status poduzetnika iz trećih zemalja, već oni trebaju dostaviti potvrdu o svom poreznom statusu. Pristupanjem EU Hrvatska je pristupila VIES sustavu pomoću kojega provjerava porezni status poduzetnika iz država članica.
KeywordsB2B principle B2C principle and VIES system.
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Studies
Academic title abbreviationuniv. bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
Upon entering the European Union and entry of the new VAT Act taxation of transportation of goods is determined that it is different from that was applied by the accession to the European Union. It as was needed to implement the EU Directive governing the taxation of the value added tax in the current law. The biggest change made by the law is the reverse charge mechanism. If the transportation of goods performed taxpayer applies B2B principle of taxation or tax liability is transferred to the recipient's service. The second case is when the transportation of goods is performed by a natural person; then we apply the principle of B2C or service which is taxed depending on whether the transport of goods is within or outside the EU. In the case that the service is performed within the limits of the EU, it is taxed at the place of the beginning of transportation, and if it is the case that the service is performed outside the EU, it is taxed in proportion to the traveled kilometers. The aim of this paper is to show of the service company Visa Promet Ltd in a practical example; how reverse charge works in practice and show how it is recorded from the accounting aspects. By joining the EU the company has facilitated business by introducing a term reverse charge. In fact, before joining the EU Visa Promet Ltd and all other companies involved in the transport of goods are charged VAT according to mileage in each country. In dealing with third countries same principle is applied, but companies can’t check the tax status of entrepreneurs from third countries. However, they should submit a certificate of their tax status. By joining the EU, Croatia has joined the VIES system. The system checks the tax status of companies from member states.
Parallel keywords (Croatian)B2B načelo B2C načelo VIES sustav
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:411006
CommitterIvana Gizdić