THRESHOLDS FOR ENTERING THE VAT SYSTEM

Svi porezni oblici definiraju porezni sustav određene države. Porez na dodanu vrijednost je neizravni državni porez koji je u Republici Hrvatskoj uveden 1. siječnja 1998. godine Zakonom o porezu na dodanu vrijednost. Danas se primjenjuje opća stopa poreza od 25%, te snižene stope od 5 i 13% na određene proizvode i usluge. Postoje dva načina za ulazak poreznih obveznika u sustav PDV-a – po sili zakona ili pak dobrovoljno. Dva su praga za ulazak u sustav PDV-a u RH: za poduzetnike koji obračunavaju PDV prema naplaćenim naknadama i koji tijekom godine isporuče dobra i usluge vrijednije od 7.500.000,00 kn te male poduzetnike koje tijekom godine isporuče dobra i usluge vrijednije od 300.000,00 kn.All forms of taxation define the tax system of a state. Value added tax is an indirect state tax that was introduced in the Republic of Croatia on 1 January 1998 by the Value Added Tax Act. Today, a general tax rate of 25% applies, and reduced rates of 5 and 13% on certain products and services. There are two ways for taxpayers to enter the VAT system - by force of law or voluntarily. There are two thresholds for entering the VAT system in the Republic of Croatia: for entrepreneurs who calculate VAT according to the collected fees and who deliver goods and services worth more than HRK 7,500,000.00 during the year and small entrepreneurs who deliver goods and services worth more than HRK 300,000.00 during the year