Besonderhede van voorbeeld: 4878955689046991468

English

One of the obligations is fill in the end of the business year is the period when enterprises often make a decision on the change of the tax status in view of entering or leaving the VAT system. However, the decision on the transfer from the income maker to the profit maker and vice versa can only be made at the end of the year by those enterprises which have fulfilled the conditions stated in the Profit Tax Act or at the beginning of their operations.

Croatian

Kriterij je za ulazak u sustav PDV-a na kraju godine visina isporuka dobara i obavljenih usluga u prethodnoj godini, u vrijednosti većoj od 230.000,00 kn. Međutim, mnogi će poduzetnici upravo zbog visine praga prometa iskoristiti i mogućnost izlaska iz sustava PDV-a. Pritom trebaju voditi brigu o poreznim posljedicama, ponajprije obvezi ispravka pretporeza za nabavljena gospodarska dobra u prethodnim poreznim razdobljima za koja su se pri nabavi koristili pretporezom.