PLACE OF TAXATION FOR DELIVERY OF GOODS AND THE PROVISION OF SERVICES IN THE VALUE ADDED TAX SYSTEM

Porez na dodanu vrijednost - PDV - je oblik poreza na promet koji se obračunava u svakoj fazi proizvodno-prodajnog ciklusa, na način da se oporezuje samo iznos dodane vrijednosti u svakoj pojedinoj fazi. Europska unija ima posebnu važnost za uvođenje PDV-a u porezne sustave njezinih zemalja članica. Dotadašnji bruto-svefazni porez na promet zamijenio je neto-svefazni porez na promet. Hrvatska je ulaskom u Europsku uniju također morala uskladiti svoju pravnu regulativu s regulativom EU. U Hrvatskoj se PDV primjenjuje od 1998. godine. Ovim radom se obrađuje tema mjesta oporezivanja isporuke dobara i obavljanja usluga u sklopu poreza na dodanu vrijednost. Važno je točno utvrditi mjesto isporuke dobara i obavljanja usluga, zbog određivanja je li neka isporuka odnosno usluga oporeziva u tuzemstvu ili nije. Razlikuju se isporuke osobama koje su u sustavu PDV-a (B2B) i isporuke između osoba poreznih obveznika i onih koji nisu u sustavu PDV-A (B2C). Mjesto oporezivanja u isporukama B2B je mjesto sjedišta primatelja, obračunava se stopa PDV-a koja se primjenjuje u zemlji članici primatelja. U slučaju isporuke kupcu koji se nalazi u nekoj od zemalja članica, a koji nije u sustavu PDV-a, mjesto oporezivanja je mjesto sjedišta društva isporučitelja.Value added tax - VAT - is the form of sales tax that is calculated at each stage of the production and sales cycle, in a way that only the amount of added value is taxed at each stage. The European Union has a particular role for introducing VAT into the tax systems of its member states. The current gross sales tax has replaced the net-surplus sales tax. Croatia, by joining the European Union, also had to align its legal regulations with EU regulations. In Croatia VAT has been applied since 1998. This paper addresses the topic of taxation of goods delivery and the provision of services within value added tax. It is important to correctly determine the place of delivery of goods and services, in order to determine whether a delivery or service is taxable in the country or not. There are differences in delivery to people who are in the VAT system (B2B) and delivery to people who are not in the system of VAT (B2C). The place of taxation in deliveries B2B is the place of the recipient's seat, and the rate of VAT applied in the Member State of the recipient shall be calculated. In case when there is a delivery to a buyer located in one of the member country which is not in the VAT system, the place of taxation is the place of the supplier's seat