Mali porezni obveznici sustava poreza na dodanu vrijednost

undergraduate thesis

• Title (english): Small enterprises in the value added tax system
• Author: Sara Cingara
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-08-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Mali porezni obveznici pripadaju kategoriji obveznika poreza na dodanu vrijednost. PDV je jedan od oblika poreza na promet te je važan instrument fiskalne politike zemlje.
Mali porezni obveznici su pravne osobe sa sjedištem, stalnom poslovnom jedinicom, odnosno fizičke osobe s prebivalištem ili uobičajenim boravištem u tuzemstvu, čija vrijednost isporuka dobara ili obavljenih usluga u prethodnoj ili tekućoj godini nije bila veća od 300.000,00 kn. U sustav PDV-a mogu ući po „sili zakona“, znači ako prijeđu taj iznos od 300.000,00 kn te dobrovoljno što ih obvezuje sljedeće tri kalendarske godine. Kada mali porezni obveznici ulaze u registar obveznika PDV-a, o tome moraju obavijestiti nadležnu ispostavu Porezne uprave te tu prijavu mogu podnijeti i u papirnatom obliku samo ako primaju i obavljaju usluge poreznim obveznicima iz trećih zemalja. Za ulazak u sustav PDV-a trebaju podnijeti i Zahtjev za registriranje za potrebe PDV-a koji se još naziva i obrazac P-PDV. Također postoji i VIES baza koja je važna Poreznoj upravi radi otkrivanja mogućih poreznih prijevara na način da provjerava PDV identifikacijski broj. Što se tiče posebnog postupka oporezivanja malih poreznih obveznika, oni mogu biti oslobođeni plaćanja PDV-a u tuzemnim prometima dobara i usluga kada isporuke zaračunavaju drugim hrvatskim poreznim obveznicima, međutim kod transakcija s poreznim obveznicima iz EU i trećih zemalja, trebaju preuzeti obvezu plaćanja PDV-a.

Abstract (english)

Small taxpayers belong to the category of value added tax payers. VAT is one form of sales tax and is an important instrument of the country's fiscal policy.
Small taxpayers are legal entities with headquarters, a permanent business unit, or natural persons with residence or habitual residence in the country, whose value of goods delivered or services rendered in the previous or current year did not exceed HRK 300,000.00. They can enter the VAT system by "force of law", that is, if they exceed the amount of HRK 300,000.00 and voluntarily, which binds them for the next three calendar years. When small taxpayers enter the register of VAT payers, they must notify the competent office of the Tax Administration about it, and they can also submit this report in paper form only if they receive and provide services to taxpayers from third countries. In order to enter the VAT system, they must also submit an Application for registration for VAT purposes, which is also called the P-VAT form. There is also a VIES database that is important to the Tax Administration in order to detect possible tax frauds by checking the VAT identification number. As for the special procedure of taxation of small taxpayers, they may be exempt from paying VAT in domestic transactions of goods and services when they invoice other Croatian taxpayers for deliveries, however, in transactions with taxpayers from the EU and third countries, they should assume the obligation to pay VAT.

• Keywords: Ključne riječi: mali porezni obveznici; porez na dodanu vrijednost; Obrazac PDV; registar obveznika PDV-a; VIES baza; PDV ID broj
• Keywords (english): Key words: Small taxpayers; value addes tax; VAT form; register of VAT payers; VIES base; VAT ID number
• Language: croatian
• URN:NBN: urn:nbn:hr:199:039507
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-08-31 11:50:40