Accounting and tax position of passenger cars

Osobni automobil predstavlja dugotrajnu imovinu društva koja se evidentira u poslovnim knjigama sukladno HSFI 6 osim automobila koji su namijenjeni prodaji i testnih automobila koji se evidentiraju kao kratkotrajna imovina. Osobni automobil se može nabaviti za gotovinu, na kredit ili leasing. Osoboni automobil se može koristiti za obavljanje djelatnosti, za prijevoz zaposlenika ili za daljnju prodaju. Ovisno o namjeni istih potrebno je sukladno tome primjenjivati i određene porezne i računovodstvene propise. Ako se radi o nabavci automobila za prijevoz zaposlenika potrebno je definirati da li će se za iste isplaćivati primitak u naravi ili ne, kako bi se na ispravan način evidentirali troškovi vezani za iste. Kod osobnih automobila potrebno je razlikovati vozila nabavljena do 31. prosinca 2009., vozila nabavljena od 1. siječnja 2010. do 29. veljače 2013. te vozila nabavljena nakon tog datuma jer se za svako od njih primjenjuju različiti porezni propisi. Sukladno tome potrebno je u analitičkoj evidenciji dugotrajne imovine točno navesti datum nabavke automobila te dokaz o nabavci istog.Personal car represents fixed assets of companies that are recorded in the business books in accordance with the HSFI 6 except cars that are intended for sale or can used as test cars that are recorded as current assets. Personal car can be purchased for cash, on credit or leasing. Personal car can be used for performing activities, to transport employees or for resale. Depending on the purpose of these cars, it is necessary to accordingly apply certain tax and accounting rules. In the case of purchase of a car for transportation of employees is necessary to define whether it will pay for the same benefit in kind or not, in order to properly record the costs. For personal cars is necessary to distinguish between vehicles purchased until December 31, 2009, cars purchased in period from January 1, 2010 until February 29, 2013 and cars purchased after those dates because for each of them we have to apply different tax rules. Accordingly, it is necessary in analytical records of fixed assets to specify the date of the purchase of vehicles and proof of procurement request the same