Obligations of VAT paying

Porezni sustav Republike Hrvatske utemeljen je na zakonima kojima se uvodi obveza plaćanja pojedine vrste poreza, dok je Opći porezni zakon postupovni propis koji objedinjuje sve postupke koji se vode pred poreznim tijelima. Od datuma pristupanja Hrvatske u Europsku uniju porezni je sustav usklađen sa smjernicama i direktivama Europske unije. Zakonom o porezu na dodanu vrijednost uređeno je tko su obveznici plaćanja PDV-a te obračun i plaćanje PDV-a, dok Pravilnik o porezu na dodanu vrijednost detaljnije uređuje primjene Zakona o PDV-u. Cilj rada jest istražiti i analizirati obvezu plaćanja PDV-a temeljenoj na odredbi članka 75. Zakona o PDV-u koja se odnosi na obvezu plaćanja PDV-a za: isporuku dobara i usluga, oporezivi uvoz, oporeziva stjecanja unutar EU-a, stjecanje novih prijevoznih sredstava unutar EU-a, PDV iskazan na računu, usluge obavljene poreznom obvezniku u Hrvatskoj, isporuke dobara i usluga koje obavi porezni obveznik koji nema sjedište u tuzemstvu te mehanizam prijenosa porezne obveze koji se odnosi na prijenos obveze obračuna PDV-a s prodavatelja na kupca.The tax system of the Republic of Croatia is based on the laws introducing the obligation to pay a certain type of tax, while the General Tax Law is a procedural regulation that brings together all the proceedings conducted in front of the tax authorities. From the date of accession of Croatia to the European Union, the tax system is in line with EU directives and directives. The Value Added Tax Act regulates who are the payers of VAT, the calculation and payment of VAT, while the Value Added Tax Bylaw regulates in detail the application of the VAT Act. The aim of the paper is to investigate and analyze the obligation to pay VAT based on the provisions of Article 75 of the VAT Act, which prescribes the obligation to pay VAT. It is a duty to pay VAT for: delivering goods and services, taxable imports, taxable acquisitions within the EU, acquisition of new means of transport within the EU, VAT included in the account, services rendered to the taxpayer in Croatia, deliveries of goods and services carried out by a taxpayer who has no head office in the country and the reverse charge, which means transfer obligations to calculate the VAT from the seller to the buyer