{"id":2162,"date":"2021-01-13T15:10:58","date_gmt":"2021-01-13T15:10:58","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=2162"},"modified":"2021-01-13T15:10:58","modified_gmt":"2021-01-13T15:10:58","slug":"utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu","status":"publish","type":"post","link":"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/","title":{"rendered":"Utvr\u0111ivanje i pla\u0107anje poreza na dobit prema nov\u010danom na\u010delu"},"content":{"rendered":"<p>Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0<strong>prihode ve\u0107e od 7.500.000,00 kuna*<\/strong>\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu.<\/p>\n<p><strong>UVJET:<\/strong> takvo utvr\u0111ivanje porezne osnovice mo\u017ee koristiti samo porezni obveznik koji je\u00a0obveznik poreza na dodanu vrijednost koji primjenjuje postupak oporezivanja PDV-a prema napla\u0107enim naknadama.<\/p>\n<p>Porezni obveznik koji poreznu osnovicu\u00a0za 2021. godinu namjerava\u00a0utvr\u0111ivati prema nov\u010danom na\u010delu, treba podnijeti Poreznoj upravi\u00a0<strong>do 15. sije\u010dnja 2021. godine <\/strong>izjavu\u00a0o promjeni na\u010dina utvr\u0111ivanja porezne osnovice. Ovaj se na\u010din utvr\u0111ivanja porezne osnovice prema napla\u0107enim naknadama treba\u00a0zadr\u017eati najmanje tri porezna razdoblja\u00a0ako se ne promjene propisani uvjeti.<\/p>\n<p>Jednako tako, porezni obveznik koji za 2021. godinu vi\u0161e\u00a0<strong>ne ispunjava uvjete<\/strong>\u00a0za utvr\u0111ivanje porezne osnovice prema nov\u010danom na\u010delu ili ako\u00a0\u017eeli promijeniti\u00a0na\u010din oporezivanja po isteku tri godine, o tome treba obavijestiti Poreznu upravu\u00a0<strong>do 15. sije\u010dnja 2021. godine<\/strong>.<\/p>\n<p><strong><em>*Iznos potpora primljenih radi ubla\u017eavanja negativnih posljedica u slu\u010daju nastanka posebnih okolnosti ne utje\u010de na prag prihoda 7.500.000,00 kuna za utvr\u0111ivanje porezne osnovice prema nov\u010danom na\u010delu.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0prihode ve\u0107e od 7.500.000,00 kuna*\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu. UVJET: takvo utvr\u0111ivanje porezne osnovice mo\u017ee koristiti [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2163,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4,6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Utvr\u0111ivanje i pla\u0107anje poreza na dobit prema nov\u010danom na\u010delu - Confida<\/title>\n<meta name=\"description\" content=\"Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0prihode ve\u0107e od 7.500.000,00 kuna*\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu.\" \/>\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\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Utvr\u0111ivanje i pla\u0107anje poreza na dobit prema nov\u010danom na\u010delu - Confida\" \/>\n<meta property=\"og:description\" content=\"Obveznik poreza na dobit koji u 2020. godini nije ostvario\u00a0prihode ve\u0107e od 7.500.000,00 kuna*\u00a0mo\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\u010danom na\u010delu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-13T15:10:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/confida.simulus.hr\/hr\/wp-content\/uploads\/2021\/01\/BLOG-PIC-49.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#website\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/\",\"name\":\"Confida\",\"description\":\"Tax Audit Consulting\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/confida.simulus.hr\/hr\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/#primaryimage\",\"inLanguage\":\"en\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/wp-content\/uploads\/2021\/01\/BLOG-PIC-49.png\",\"contentUrl\":\"https:\/\/confida.simulus.hr\/hr\/wp-content\/uploads\/2021\/01\/BLOG-PIC-49.png\",\"width\":1920,\"height\":1080,\"caption\":\"Utvr\\u0111ivanje i pla\\u0107anje poreza na dobit prema nov\\u010danom na\\u010delu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/#webpage\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/\",\"name\":\"Utvr\\u0111ivanje i pla\\u0107anje poreza na dobit prema nov\\u010danom na\\u010delu - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/#primaryimage\"},\"datePublished\":\"2021-01-13T15:10:58+00:00\",\"dateModified\":\"2021-01-13T15:10:58+00:00\",\"author\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#\/schema\/person\/3beecbb47e7b865babe4ae44e56a29a3\"},\"description\":\"Obveznik poreza na dobit koji u 2020. godini nije ostvario\\u00a0prihode ve\\u0107e od 7.500.000,00 kuna*\\u00a0mo\\u017ee za 2021. godinu poreznu osnovicu utvrditi prema nov\\u010danom na\\u010delu.\",\"breadcrumb\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/#breadcrumb\"},\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/utvrdivanje-i-placanje-poreza-na-dobit-prema-novcanom-nacelu\/#webpage\"}}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#\/schema\/person\/3beecbb47e7b865babe4ae44e56a29a3\",\"name\":\"conf\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#personlogo\",\"inLanguage\":\"en\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"caption\":\"conf\"},\"url\":\"https:\/\/confida.simulus.hr\/hr\/author\/confida\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts\/2162"}],"collection":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/comments?post=2162"}],"version-history":[{"count":1,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts\/2162\/revisions"}],"predecessor-version":[{"id":2164,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts\/2162\/revisions\/2164"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/media\/2163"}],"wp:attachment":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/media?parent=2162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/categories?post=2162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/tags?post=2162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}