REGULATING AND RECORDING VAT

Porez na dodanu vrijednost (PDV) je suvremeni oblik oporezivanja potrošnje a plaća se na isporučena dobra i na obavljene usluge. Pod dobrima podrazumijevamo nekretnine, opremu, proizvode, robu i sl. Porez na dodanu vrijednost prihod je državnog proračuna Republike Hrvatske. PDV se obračunava i plaća prema odredbama Zakona o porezu na dodanu vrijednost i Pravilnika o porezu na dodanu vrijednost. Porezni obveznik mora za razdoblje oporezivanja utvrditi obvezu PDV-a i iskazati je u prijavi PDV-a u kojoj se navode svi podaci potrebni za obračunavanje PDV-a. Porezni obveznik mora u svome knjigovodstvu osigurati sve podatke potrebne za točno, pravilno i pravodobno obračunavanje i plaćanje PDV-a. Temelj za knjigovodstveno evidentiranje porezno značajnih događaja, promjena i činjenica su odgovarajuće isprave kao što su obračuni izvršenih i primljenih isporuka, izdani i primljeni računi, isprave o uvozu i izvozu (carinske deklaracije), isprave o plaćanjima i naplati kao i sve druge isprave bitne za obračun i plaćanje PDV-a i korištenje prava na odbitak pretporeza. Knjigovodstvo poreznog obveznika i knjige izdanih i primljenih računa kao i evidencije propisane za posebni postupak oporezivanja marže moraju se voditi prema načelima točnosti, urednosti i pravodobnosti prema Zakonu o računovodstvu i drugim propisima koji uređuju vođenje knjiga.Value Added Tax (VAT) is a modern form of taxation and is paid on the goods delivered and services rendered. Under good conditions we mean real estate, equipment, products, goods etc. Value added tax is the revenue of the state budget of the Republic of Croatia. VAT is calculated and paid according to the provisions of the Value Added Tax Act and the Value Added Tax Act. The taxpayer must determine the VAT liability for the tax period and state it in the VAT registration, which states all the information necessary for calculating the VAT. The taxpayer must provide in his bookkeeping all the information necessary for the correct, correct and timely calculation and payment of the VAT. The basis for the bookkeeping of taxable events, changes and facts is the corresponding documents such as invoices for completed and received deliveries, issued and received invoices, import and export documents (customs declarations), payment and billing documents as well as all other documents essential to calculation and payment of VAT and the use of the right to deduct input tax. The accounting of the taxpayer and the books of issued and received accounts as well as the records prescribed for the special procedure of taxation of the margin must be guided by the principles of accuracy, regularity and timeliness under the Accounting Act and other regulations regulating book keeping