Calculating VAT after billing accounts

Porezni sustav Republike Hrvatske je prilično kompleksan jer konstantno prolazi kroz različite promjene odnosno reforme. Te promjene se odnose i na porez na dodanu vrijednost i porez na dobit koji su važni za temu ovog rada. Njihove stope su više puta mijenjane. Plaćanje poreza na dodanu vrijednost za tvrtke koje ostvaruju dobit se provodi na dva načina. Po izdanim računima i po naplaćenim naknadama. Tema ovog rada je obračun i plaćanje PDV-a kod tvrtki „dobitaša“ koje utvrđuju obvezu prema naplaćenim naknadama. Obrađuju se informacije tko su obveznici, kada se ispunjavaju uvjeti za ulazak u sustav, kako nastaje porezna obveza i kako se priznaje pretporez te kako se evidentiraju obveza i pretporez u računovodstvenom smislu. Na kraju rada je i primjer knjiženja obveze PDV-a kroz prikaz izlaznih i ulaznih računa te knjiženja obveze PDV-a za prikazano razdoblje obračuna.The tax system of the Republic of Croatia is quite complex because it is constantly undergoing various changes or reforms. These changes also apply to value added tax and corporate income tax, which are important for the topic of this paper. Their rates have changed several times. The payment of value added tax for companies that make a profit is carried out in two ways. According to issued invoices and collected fees. The topic of this paper is the calculation and payment of VAT for the companies who determine the obligation according to the collected fees. Information is processed on who the taxpayers are, when the conditions for entering the system are met, how the tax liability arises and how input tax is recognized, and how the liability and input tax are recorded in the accounting. At the end of the paper, there is an example of posting a VAT liability through the display of outgoing and incoming invoices and posting a VAT liability for the displayed calculation period