Accounting and tax aspect of advantages and disadvantages of entering personal transport vehicles in long-term assets of crafts

Obrt je jedan od oblika obavljanja gospodarske djelatnosti čija je karakteristika obavljanje djelatnosti od strane fizičke osobe u svrhu ostvarivanja dohotka ili dobiti, ovisno o poreznom sustavu u kojem djeluje. Poslovanje obrtnika reguliraju zakoni, pravilnici i uredbe te su obrtnici obvezni voditi poslovne knjige ovisno o pripadnosti sustavu poreza na dohodak ili poreza na dobit. U suvremenom poslovanju, uz sve veću mobilnost resursa i poslovanja, gotovo je nemoguće obavljanje djelatnosti obrta bez prijevoznog sredstva, gdje se uz teretna vozila najviše ističu vozila za osobni prijevoz odnosno osobni automobili. Korištenjem osobnih automobila nastaju izdaci koji imaju različit računovodstveni i porezni tretman. S obzirom na porezni tretman izdataka koji nastaju korištenjem osobnih automobila, nije moguće dati jednoznačan odgovor na pitanje je li za obrtnika povoljnija opcija nabave vozila za osobni prijevoz i unošenja istog u dugotrajnu imovinu obrta ili korištenje privatnog automobila u službene svrhe. U radu se nastoji detaljno prikazati obje navedene alternative te usporediti i izdvojiti koja je alternativa u pojedinoj situaciji ekonomičnija za obrtnika.A craft is one of the forms of performing an economic activity, the characteristic of which is the performance of activities by a physical person for the purpose of generating personal income or company profit, depending on the tax system. Laws, ordinances and regulations regulate the business of craftsmen, and they are obliged to keep business ledgers depending on whether they belong to the income tax or profit tax system. In modern business, with the ever-increasing mobility of resources and business activities, it is almost impossible to carry out business activities without a means of transport, where, along with trucks, personal motor vehicles stand out the most. The use of personal motor vehicles results in cash outflows that have a different position from the point of view of the accounting and tax regulations. With regard to the tax treatment of the use of a personal motor vehicle, it is not possible to give a clear answer to the question of whether it is a more economical option for a craftsman to purchase a personal motor vehicle and enter it in the long-term assets of the craft or to use a private motor vehicle for official purposes. This final thesis tries to present both alternatives in detail and to compare and distinguish which option is more economical for the craftsman in a particular situation