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TAXATION OF FOREIGN SERVICE ACCORDING TO THE LAW ON VALUE ADDED TAX
Danijela Havrin Gorenec (2019)
RRiF College of Financial Management
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Havrin Gorenec, D. (2019). Specifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:949838

Havrin Gorenec, Danijela. "Specifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u." Undergraduate thesis, RRiF College of Financial Management, 2019. https://urn.nsk.hr/urn:nbn:hr:198:949838

Havrin Gorenec, Danijela. "Specifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u." Undergraduate thesis, RRiF College of Financial Management, 2019. https://urn.nsk.hr/urn:nbn:hr:198:949838

Havrin Gorenec, D. (2019). 'Specifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u', Undergraduate thesis, RRiF College of Financial Management, accessed 25 May 2019, https://urn.nsk.hr/urn:nbn:hr:198:949838

Havrin Gorenec D. Specifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2019 [cited 2019 May 25] Available at: https://urn.nsk.hr/urn:nbn:hr:198:949838

D. Havrin Gorenec, "Specifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:198:949838

Metadata
TitleSpecifičnosti oporezivanja inozemnih usluga prema odredbama zakona o PDV-u
Title (english)TAXATION OF FOREIGN SERVICE ACCORDING TO THE LAW ON VALUE ADDED TAX
AuthorDanijela Havrin Gorenec
MentorLjerka Markota (mentor)
Committee memberTamara Cirkveni Filipović (predsjednik povjerenstva)
Committee memberIvica Voloder (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2019, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Određivanje poreznog položaja inozemnih usluga ovisi o mjestu obavljanja usluga, odnosno o tome jesu li pružene ili primljene od poreznih obveznika iz EU, trećih zemalja i trećih područja ili od osoba koje nisu porezni obveznici. Opće načelo oporezivanja inozemnih usluga utvrđuje čl. 17. Zakona o PDV-u. Razlikujemo dva temeljna načela oporezivanja između poreznih obveznika, načelo B2B ( business to business ) i između poreznog obveznika i fizičke osobe B2C ( business to customer ). Također, postoje iznimke od temeljnog načela oporezivanja, te i u ovoj skupini usluga razlikujemo one obavljene drugim poreznim obveznicima ili fizičkim osobama. Iznimke od temeljnog načela propisuju čl. 18. – 26. Zakona o PDV-u i čl. 33. – 35. Pravilnika o PDV-u. Ako usluga nije navedena u iznimkama primjenjuje se opće načelo oporezivanja. Utvrđena obveza PDV-a ne plaća se na račun državnog proračuna, nego se u prometu između poreznih obveznika, uz zadovoljenje propisanih uvjeta, primjenjuje obračunsko načelo, iskazivanjem obveze i pretporeza.
Abstract (english)
Determining the tax position of foreign services depends on the place of provision of services, whether they are provided or received by taxpayers from the EU, third countries and third countries or from persons not taxpayers. The general principle of taxation of foreign services establishes Art. of the 17th Law on VAT. We distinguish between two fundamental principles of taxation between taxpayers, the principle of B2B (business to business), and between taxpayers and physical persons B2C ( business to customer ). There are also exceptions to the basic principle of taxation, and in this service group we distinguish those performed with other taxpayers or natural persons. Exceptions to the fundamental principle are laid down in Art. 18 - 26 of the Law on VAT and Art. 33 - 35 of the VAT Regulation. If the service is not listed in the exceptions, the general principle of taxation applies. The established VAT liability is not paid on the account of the state budget, but in the turnover between the taxpayers, with the fulfillment of the prescribed conditions the accounting principle, the obligation to pay and the prepayment apply
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:949838
Study programmeTitle: Računovodstvo i financije
Study programme type: stručni
Study level: stručni
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourcetext
File originBorn digital
Access conditionsOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2019-04-10 18:21:42