TAXATION OF FOREIGN SERVICE ACCORDING TO THE LAW ON VALUE ADDED TAX

Određivanje poreznog položaja inozemnih usluga ovisi o mjestu obavljanja usluga, odnosno o tome jesu li pružene ili primljene od poreznih obveznika iz EU, trećih zemalja i trećih područja ili od osoba koje nisu porezni obveznici. Opće načelo oporezivanja inozemnih usluga utvrđuje čl. 17. Zakona o PDV-u. Razlikujemo dva temeljna načela oporezivanja između poreznih obveznika, načelo B2B ( business to business ) i između poreznog obveznika i fizičke osobe B2C ( business to customer ). Također, postoje iznimke od temeljnog načela oporezivanja, te i u ovoj skupini usluga razlikujemo one obavljene drugim poreznim obveznicima ili fizičkim osobama. Iznimke od temeljnog načela propisuju čl. 18. – 26. Zakona o PDV-u i čl. 33. – 35. Pravilnika o PDV-u. Ako usluga nije navedena u iznimkama primjenjuje se opće načelo oporezivanja. Utvrđena obveza PDV-a ne plaća se na račun državnog proračuna, nego se u prometu između poreznih obveznika, uz zadovoljenje propisanih uvjeta, primjenjuje obračunsko načelo, iskazivanjem obveze i pretporeza.Determining the tax position of foreign services depends on the place of provision of services, whether they are provided or received by taxpayers from the EU, third countries and third countries or from persons not taxpayers. The general principle of taxation of foreign services establishes Art. of the 17th Law on VAT. We distinguish between two fundamental principles of taxation between taxpayers, the principle of B2B (business to business), and between taxpayers and physical persons B2C ( business to customer ). There are also exceptions to the basic principle of taxation, and in this service group we distinguish those performed with other taxpayers or natural persons. Exceptions to the fundamental principle are laid down in Art. 18 - 26 of the Law on VAT and Art. 33 - 35 of the VAT Regulation. If the service is not listed in the exceptions, the general principle of taxation applies. The established VAT liability is not paid on the account of the state budget, but in the turnover between the taxpayers, with the fulfillment of the prescribed conditions the accounting principle, the obligation to pay and the prepayment appl