{"id":1971,"date":"2020-01-08T11:59:09","date_gmt":"2020-01-08T11:59:09","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1971"},"modified":"2020-01-08T11:59:09","modified_gmt":"2020-01-08T11:59:09","slug":"transferne-cijene","status":"publish","type":"post","link":"https:\/\/confida.simulus.hr\/hr\/transferne-cijene\/","title":{"rendered":"Transferne cijene"},"content":{"rendered":"

Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. S obzirom da takve transakcije mogu omogu\u0107iti transferiranje dobiti s jednog dru\u0161tva na drugo, a time i prebacivanje poreznih obveza, Porezne uprave diljem svijeta implementirale su specifi\u010dne OECD smjernice budu\u0107i da opseg i sadr\u017eaj dokumentacije o transfernim cijenama nisu detaljno propisani Zakonom i Pravilnikom o porezu na dobit.<\/p>\n

Ukoliko hrvatsko dru\u0161tvo ima poslovne odnose sa povezanim osobama u inozemstvu, du\u017eno je hrvatskoj Poreznoj upravi dostaviti dokumentaciju iz koje je vidljivo da su obavljene transakcije bile u skladu s tr\u017ei\u0161nim cijenama.<\/p>\n

Ukoliko se isto ne mo\u017ee dokazati, Porezna uprava ima pravo osporiti takve transakcije. Ukoliko je Va\u0161e dru\u0161tvo poduzimalo transakcije s povezanim osobama u 2019. godini, ima sljede\u0107e obveze izvje\u0161tavanja:<\/p>\n

    \n
  1. Pripremiti Master file<\/strong><\/li>\n
  2. Pripremiti Local file<\/strong><\/li>\n
  3. Predati Obavijest o izvje\u0161\u0107u po dr\u017eavama.<\/strong><\/li>\n<\/ol>\n

    Obavijest o izvje\u0161\u0107u po dr\u017eavama odnosi se na dru\u0161tva koja su dio multinacionalnih grupacija.<\/p>\n

    Dokumentacija o transfernim cijenama podnosi se u Poreznu upravu od strane svih poreznih obveznika koji podlije\u017eu toj obvezi, pri \u010demu rok za podno\u0161enje nije precizno definiran, ali se kao rok za dostavu Masterfile-a preporu\u010da datum porezne prijave matice, a Localfile-a preporu\u010da datum porezne prijave lokalnog dru\u0161tva.<\/p>\n

    Odredbe o transfernim cijena odnose se i na povezana dru\u0161tva rezidente ukoliko jedna od povezanih osoba ima povla\u0161teni porezni status ili pravo na prijenos poreznog gubitka. Dakle, u tim slu\u010dajevima je povezano dru\u0161tvo rezident tako\u0111er obvezno izraditi dokumentaciju o transfernim cijenama.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. S obzirom da takve transakcije mogu omogu\u0107iti transferiranje dobiti s jednog dru\u0161tva na drugo, a time i […]<\/p>\n","protected":false},"author":1,"featured_media":1972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,6],"tags":[],"yoast_head":"\nTransferne cijene - Confida<\/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:\/\/confida.simulus.hr\/hr\/transferne-cijene\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transferne cijene - Confida\" \/>\n<meta property=\"og:description\" content=\"Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. 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