| Abstract | Neprofitna organizacija je generalni pojam koji se veţe uz sve vrste organizacija koje se uspostavljaju sa svrhom sluţenja uţoj ili široj zajednici. Njihov primarni cilj je uvijek orijentiran ka stvaranju odreĊenih društvenih boljitaka, a ne materijalnih koristi za vlasnike, dioniĉare. Zbog karaktera njihova djelovanja, a koji je od interesa za opće dobro, ove su organizacije u pravilu osloboĊene plaćanja većine poreznih oblika. Pored toga, njihov rad se u pravilu financira i nefinancijski podupire od strane tijela drţavne vlasti, kao i pravnih i fiziĉkih osoba u ulozi donatora, sponzora i volontera. Drugim rijeĉima, ove organizacije nisu stvorene da konkuriraju na trţišnoj utakmici, a radi ĉega imaju i drugaĉije izvore prihoda od subjekata profitnog sektora. MeĊutim, to ne znaĉi da iste ne smiju trţištu isporuĉivati odreĊene proizvode i usluge, odnosno obavljati gospodarsku djelatnost, te iz nje namicati odgovarajuće prihode. Budući da povod za time opet nije u bogaćenju pojedinaca s vlasniĉkim udjelima, već u prikupljanju sredstava potrebnih za uspješno funkcioniranje organizacije. No, ta okolnost njihova obavljanja gospodarske djelatnosti za sobom povlaĉi i potrebu oporezivanja, i to ukoliko bi neoporezivanje iste dovelo do stjecanja neopravdanih povlastica na trţištu. U tom sluĉaju neprofitne organizacije postaju porezni obveznici, ali opet ne na jednak naĉin kao i poduzeća profitnog sektora. Naime, u okviru porezne reforme ĉije su odredbe stupile na snagu u 2017. godini, ureĊeno je da ove organizacije, kada postanu obveznici poreza na dobit, svoju obvezu podmiruju u paušalnom iznosu. Ova mogućnost uvedena je specifiĉno za neprofitne osobe, s tim da ne smiju ostvarenim prometom prelazit prag za ulazak u sustav PDV-a. Osim toga, gospodarska djelatnost ne smije biti njihov jedini prihod, te ne smije biti veći od 50% ukupno ostvarenih prihoda. |
| Abstract (english) | A non-profit organization is a general term associated with all types of organizations that are established with the purpose of serving the narrower or wider community. Their primary goal is always oriented towards the creation of certain social well-beings rather than material gains for the owners, shareholders. Due to the nature of their activity, which is of interest for the common good, these organizations are generally exempt from paying most forms of taxation. In addition, their work is generally funded and non-financially supported by state authorities, as well as by legal and natural persons in the role of donors, sponsors and volunteers. In other words, these organizations are not created to compete on the market and for which they have different sources of income from profit sector entities. However, this does not mean that they are not allowed to deliver certain products and services to the market, i.e. to carry out economic activities, and to allocate appropriate revenues from it. Considering that the reason for this is not in the prosperity of individuals with shareholdings, but in collecting the funds needed for the successful functioning of the organization. However, this circumstance of their pursuit of economic activity also entails the need for taxation, and that, if the non-taxation would lead to the acquisition of unjustified privileges on the market. In this case, non-profit organizations become taxpayers, but not in the same way as profit-sector companies. Namely, within the Croatian tax reform whose provisions came into force in 2017, it was arranged that these organizations, in becoming profit tax payers, fulfill their obligation in a lump sum. This option was introduced specifically for non-profit entities, provided that they do not exceed the turnover threshold for entry into the VAT system. Additionally, economic activity cannot be their only income, and should not exceed 50% of total revenues earned. |
