# Lažeta porezno savjetništvo — cjelokupni sadržaj web stranice / full website content > Strojno čitljiva verzija svih stranica https://lazeta.hr (HR i EN). Generirano iz izvornog sadržaja stranice. Članci su informativnog karaktera i ne predstavljaju porezni savjet za konkretan slučaj. ===================================================== HRVATSKI ===================================================== --- # Lažeta porezno savjetništvo — porezni savjetnik Zagreb > Ovlašteni porezni savjetnik u Zagrebu. Porezni nadzor i porezni sporovi, PDV savjetovanje, preventivni porezni pregled, transferne cijene i savjetovanje fizičkih osoba. Izvor: https://lazeta.hr/ # Porezno savjetovanje usmjereno na rezultate. Stručna porezna rješenja za sigurno donošenje poslovnih odluka [DOGOVORITE RAZGOVOR](https://lazeta.hr/kontakt) [USLUGE](https://lazeta.hr/usluge) ## Usluge - [Porezni nadzor](https://lazeta.hr/usluge/porezni-nadzor): Priprema i zastupanje kroz sve faze poreznog nadzora, uključujući žalbeni postupak i upravni spor. - [Porezno savjetovanje i mišljenja](https://lazeta.hr/usluge/porezno-savjetovanje): Kontinuirana porezna podrška poslovanju ili jednokratno stručno mišljenje. - [PDV savjetovanje](https://lazeta.hr/usluge/pdv-savjetovanje): Savjetovanje o složenim PDV pitanjima — međunarodne transakcije, mjesto oporezivanja, pravo na odbitak pretporeza. - [Preventivni porezni pregled](https://lazeta.hr/usluge/preventivni-pregled): Neovisna provjera poreznih pozicija poslovanja i kvantifikacija rizika — prije nadzora ili transakcije. - [Transferne cijene](https://lazeta.hr/usluge/transferne-cijene): Izrada i godišnje ažuriranje dokumentacije o transfernim cijenama za transakcije s povezanim osobama. - [Fizičke osobe i imovina](https://lazeta.hr/usluge/fizicke-osobe-imovina): Porezno savjetovanje za fizičke osobe — rezidentnost, inozemni dohodak, kapitalni dobici, kriptoimovina, porijeklo imovine. [SAZNAJTE VIŠE O USLUGAMA](https://lazeta.hr/usluge) ## O nama Ivan Lažeta ovlašteni je porezni savjetnik i osnivač Društva Lažeta porezno savjetništvo u Zagrebu. Poreznoj praksi donosi iskustvo iz korporativnih financija, tržišta kapitala i financijsko-računovodstvene forenzike. ### Licence i kvalifikacije - Ovlašteni porezni savjetnik — Hrvatska komora poreznih savjetnika - Ovlašteni investicijski savjetnik — Hrvatska agencija za nadzor financijskih usluga - Sveučilišni magistar forenzike — Financijsko-računovodstvena forenzika, Sveučilište u Splitu - Naslovni asistent — Sveučilišni odjel za forenzične znanosti, Sveučilište u Splitu, Katedra za ekonomske znanosti u forenzici [VIŠE O NAMA](https://lazeta.hr/o-meni) ## Fokus na rješenja. Rezultati koji traju. ### Dogovorite inicijalni razgovor Rezervirajte termin i saznajte kako možemo pomoći vašem poslovanju. [REZERVIRAJTE TERMIN](https://lazeta.hr/kontakt) **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Usluge — porezni nadzor, PDV, transferne cijene | Lažeta porezno savjetništvo > Porezna podrška u svakoj fazi poslovanja: porezni nadzor i sporovi, porezno savjetovanje i mišljenja, PDV, preventivni porezni pregled, financijska forenzika, transferne cijene, fizičke osobe i imovina. Izvor: https://lazeta.hr/usluge ## Za poslovne subjekte ### Porezni nadzor i porezni sporovi URL: https://lazeta.hr/usluge/porezni-nadzor Porezni nadzor zahtijeva pravodobnu pripremu i precizno vođenje postupka — propusti u dokumentaciji i očitovanjima teško se ispravljaju u kasnijim fazama. Nastavi li se postupak nakon rješenja, ishod ovisi o kvaliteti argumentacije te poznavanju procesnih pravila i sudske prakse. Usluga obuhvaća sve faze postupka: pripremu poslovanja i dokumentacije prije nadzora, zastupanje pred Poreznom upravom u svojstvu opunomoćenika, prigovor na zapisnik, žalbu na porezno rješenje te zastupanje u upravnom sporu i izvanredne pravne lijekove kada su za njih ispunjene zakonske pretpostavke. **Što obuhvaća:** - Priprema poslovanja i dokumentacije prije početka nadzora - Zastupanje tijekom nadzora u svojstvu opunomoćenika - Očitovanja na zahtjeve i utvrđenja inspektora te prigovor na zapisnik - Žalbe na porezna rješenja i rješenja o ovrsi - Izrada tužbi i sudjelovanje u porezno-upravnim stvarima pred upravnim sudovima - Izvanredni pravni lijekovi — obnova postupka, povrat u prijašnje stanje - Analiza zastare poreznog duga ### Porezno savjetovanje i mišljenja URL: https://lazeta.hr/usluge/porezno-savjetovanje Kontinuirana suradnja podrazumijeva savjetnika koji poznaje poslovanje klijenta i uključen je prije donošenja odluka s poreznim učinkom, a ne nakon što obveza nastane. Suradnja se ugovara kao mjesečni paušal ili za pojedinačna pitanja. Za složenije teme izrađuju se pisana stručna mišljenja s uporištem u propisima, sudskoj praksi i mišljenjima Porezne uprave. **Što obuhvaća:** - Kontinuirana porezna podrška uz mjesečni paušal - Pisana stručna mišljenja o poreznim pitanjima - Porezni učinci poslovnih odluka i transakcija - Praćenje izmjena propisa relevantnih za poslovanje klijenta - Podrška računovodstvu kod knjiženja s poreznim učinkom ### PDV savjetovanje URL: https://lazeta.hr/usluge/pdv-savjetovanje Prekogranične transakcije, prijenos porezne obveze i pravo na odbitak pretporeza područja su u kojima pogrešan tretman ima kumulativan učinak kroz više poreznih razdoblja. Usluga obuhvaća analizu poreznog tretmana transakcija, izradu stručnih mišljenja te strukturiranje poslovnih modela s aspekta PDV-a — u tuzemstvu, unutar EU i s trećim zemljama. **Što obuhvaća:** - Porezni tretman isporuka dobara i usluga u tuzemstvu, EU i trećim zemljama - Stručna mišljenja o složenim PDV pitanjima - Prijenos porezne obveze, trostrani poslovi, e-trgovina i OSS procedure - Pravo na odbitak pretporeza i podjela pretporeza - Provjera PDV pozicija prije nadzora ili većih transakcija ### Preventivni porezni pregled URL: https://lazeta.hr/usluge/preventivni-pregled Preventivni pregled provodi se metodologijom poreznog nadzora: porezne pozicije provjeravaju se pristupom kojim ih provjerava Porezna uprava, a rezultat služi isključivo klijentu. Pregled završava izvještajem s utvrđenim rizicima, njihovom kvantifikacijom i preporukama za otklanjanje, uključujući ispravke prijava. Ista metodologija primjenjuje se kod poreznog due diligencea pri kupnji ili preuzimanju društva. **Što obuhvaća:** - Pregled poreznih pozicija po poreznim oblicima (PDV, dobit, dohodak, doprinosi) - Identifikacija i kvantifikacija poreznih rizika - Preporuke za otklanjanje nepravilnosti i ispravke prijava - Porezni due diligence pri kupnji, prodaji ili preuzimanju društva - Priprema društva za očekivani porezni nadzor ### Financijska forenzika URL: https://lazeta.hr/usluge/financijska-forenzika Financijska forenzika povezuje računovodstvena, porezna i istražna znanja u analizi poslovnih događaja — od utvrđivanja nepravilnosti u financijskim izvještajima do rekonstrukcije novčanih tokova. Analize se izrađuju kao neovisna i dokumentirana stručna podloga za porezne, sudske i kaznene postupke — za poduzeća, vlasnike i odvjetničke timove. Usluga se temelji na specijalističkom obrazovanju iz financijsko-računovodstvene forenzike. **Što obuhvaća:** - Forenzična analiza poslovnih knjiga i financijskih izvještaja - Utvrđivanje nepravilnosti i manipulacija u poslovanju - Rekonstrukcija novčanih tokova i poslovnih događaja - Stručne analize i podloge za porezne, sudske i kaznene postupke - Podrška odvjetničkim timovima u financijski složenim predmetima ### Transferne cijene URL: https://lazeta.hr/usluge/transferne-cijene Transakcije s povezanim osobama redovito su predmet poreznog nadzora. Dokumentacija o transfernim cijenama dokaz je da su cijene ugovorene u skladu s načelom nepristrane transakcije. Dokumentacija se izrađuje u skladu s hrvatskim propisima i OECD smjernicama — od analize transakcija i funkcija, preko usporedne (benchmarking) analize, do godišnjeg ažuriranja i obrane u nadzoru. **Što obuhvaća:** - Izrada dokumentacije o transfernim cijenama - Usporedna analiza (benchmarking) transakcija s povezanim osobama - Godišnje ažuriranje postojeće dokumentacije - Savjetovanje pri ugovaranju transakcija unutar grupe - Obrana transfernih cijena u poreznom nadzoru ## Za fizičke osobe ### Fizičke osobe i imovina URL: https://lazeta.hr/usluge/fizicke-osobe-imovina Rad za inozemne poslodavce, ulaganja u vrijednosne papire i kriptoimovinu te imovina u više država otvaraju pitanja rezidentnosti, izvještavanja i oporezivanja koja zahtijevaju pravodobnu procjenu. Savjetovanje se, uz porezno znanje, temelji i na višegodišnjem profesionalnom iskustvu u investicijskim fondovima, upravljanju portfeljima i poslovima na tržištu kapitala te na licenci ovlaštenog investicijskog savjetnika, što omogućuje kvalitetno razumijevanje financijskih instrumenata koji su predmet porezne analize. **Što obuhvaća:** - Utvrđivanje porezne rezidentnosti i primjena ugovora o izbjegavanju dvostrukog oporezivanja - Oporezivanje inozemnog dohotka — plaće, dividende, kamate, mirovine - Kapitalni dobici od vrijednosnih papira, fondova i kriptoimovine - Porezni tretman umjetnina, zlata i vrijedne pokretne imovine - Porezni tretman jahti i plovila - Nasljeđivanja, darovanja i prijenosi imovine - Postupci utvrđivanja porijekla imovine — savjetovanje i zastupanje - Porezno savjetovanje za diplomatske misije, međunarodne organizacije i njihovo osoblje **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Ivan Lažeta — ovlašteni porezni savjetnik | Lažeta porezno savjetništvo > Ivan Lažeta, ovlašteni porezni savjetnik i član Hrvatske komore poreznih savjetnika. Iskustvo iz korporativnih financija, tržišta kapitala i financijsko-računovodstvene forenzike. Izvor: https://lazeta.hr/o-meni # Ivan Lažeta Ivan Lažeta ovlašteni je porezni savjetnik i osnivač Društva Lažeta porezno savjetništvo u Zagrebu. Poreznoj praksi donosi iskustvo iz korporativnih financija, tržišta kapitala i financijsko-računovodstvene forenzike. Ivan Lažeta ovlašteni je porezni savjetnik i član Hrvatske komore poreznih savjetnika. Prije osnivanja vlastitog ureda obnašao je funkciju voditelja controllinga u SIXT Croatia, gdje je bio odgovoran za financijsko planiranje, izvještavanje i porezno-računovodstvena pitanja poslovanja međunarodne grupe. Dio karijere proveo je na tržištu kapitala kao portfolio manager u društvu ZB Invest, gdje je upravljao investicijskim fondovima i portfeljima individualnih klijenata. Nositelj je licence ovlaštenog investicijskog savjetnika izdane od HANFA-e. Sveučilišni je magistar forenzike — na Sveučilištu u Splitu završio je diplomski studij Forenzika, modul Financijsko-računovodstvena forenzika, gdje je izabran u zvanje naslovnog asistenta na Sveučilišnom odjelu za forenzične znanosti, na Katedri za ekonomske znanosti u forenzici. Koautor je znanstvenog rada o manipulacijama u financijskim izvještajima i kretanju cijena dionica, objavljenog u časopisu Montenegrin Journal of Economics. ## Licence i kvalifikacije Ovlašteni porezni savjetnik — Hrvatska komora poreznih savjetnika Ovlašteni investicijski savjetnik — Hrvatska agencija za nadzor financijskih usluga Sveučilišni magistar forenzike — Financijsko-računovodstvena forenzika, Sveučilište u Splitu Naslovni asistent — Sveučilišni odjel za forenzične znanosti, Sveučilište u Splitu, Katedra za ekonomske znanosti u forenzici --- # Kontakt — porezni savjetnik Zagreb | Lažeta porezno savjetništvo > Dogovorite inicijalni razgovor. Štefanovečka cesta 10, Zagreb. E-mail ivan@lazeta.hr, telefon +385 92 350 8437. Izvor: https://lazeta.hr/kontakt # Dogovorite inicijalni razgovor. Opišite ukratko svoju situaciju i javit ćemo se s predloženim terminom. - E-mail: ivan@lazeta.hr - Telefon: +385 92 350 8437 - Adresa: Štefanovečka cesta 10, Zagreb ## Javite se e-poštom ili telefonom Inicijalni razgovor služi za procjenu situacije i dogovor o daljnjim koracima. - ivan@lazeta.hr - +385 92 350 8437 ## Lokacija [OTVORITE U GOOGLE KARTAMA](https://maps.google.com/?q=Štefanovečka+cesta+10,+10000+Zagreb) ## Impressum - Jedini član društva i direktor: Ivan Lažeta - OIB: 31683216034 - Adresa: Štefanovečka cesta 10 - SWFT / BIC: ZABAHR2X - IBAN: HR7123600001103294843 - Društvo registrirano kod Trgovačkog suda u Zagrebu – MBS: 081721029 - Upisani i uplaćeni temeljni kapital: 2.500,00 € - Odobrenje za rad br. 04-133-2/26 od 03.09.2026. izdano od Hrvatske komore poreznih savjetnika --- # Novosti — porezna praksa, objašnjena | Lažeta porezno savjetništvo > Kratki vodiči kroz porezne postupke, rokove i pravila koja se u praksi najčešće previđaju — porezni nadzor, žalbe, PDV, doprinosi i porez na dobit. Izvor: https://lazeta.hr/novosti - [Porezni nadzor: kako izgleda postupak i koja su vaša prava](https://lazeta.hr/novosti/porezni-nadzor-postupak-i-prava) — Kako izgleda porezni nadzor u Hrvatskoj — od obavijesti o nadzoru do zapisnika, prigovora i žalbe. Saznajte koja su vaša prava i rokovi u svakoj fazi postupka. (Markdown: https://lazeta.hr/md/novosti/porezni-nadzor-postupak-i-prava.md) - [Žalba na porezno rješenje i upravni spor: rokovi i tijek postupka](https://lazeta.hr/novosti/zalba-na-porezno-rjesenje-i-upravni-spor) — Nezadovoljni ste poreznim rješenjem? Vodič kroz žalbu i upravni spor — rokovi za žalbu i tužbu, kome se podnose, tijek postupka pred upravnim sudom i pravni lijekovi. (Markdown: https://lazeta.hr/md/novosti/zalba-na-porezno-rjesenje-i-upravni-spor.md) - [Neoporezivi primici radnika: što poslodavac može isplatiti bez poreza](https://lazeta.hr/novosti/neoporezivi-primici-radnika) — Koje naknade, nagrade i potpore poslodavac može isplatiti radnicima neoporezivo — od prigodnih nagrada i prehrane do rada od kuće i napojnica. Pravila, uvjeti i najčešće zamke. (Markdown: https://lazeta.hr/md/novosti/neoporezivi-primici-radnika.md) - [Prijenos porezne obveze u građevinarstvu: kada se na računu ne zaračunava PDV](https://lazeta.hr/novosti/prijenos-porezne-obveze-gradevinarstvo) — Tuzemni prijenos porezne obveze za građevinske usluge — koje usluge ulaze, koje ne, kako postupaju strani izvođači u Hrvatskoj i hrvatski izvođači u inozemstvu. (Markdown: https://lazeta.hr/md/novosti/prijenos-porezne-obveze-gradevinarstvo.md) - [Član uprave d.o.o.-a: obveza osiguranja i doprinosi koje mnogi krivo računaju](https://lazeta.hr/novosti/clan-uprave-doprinosi) — Koje doprinose plaća član uprave — zaposlen u vlastitom društvu, zaposlen drugdje ili neosiguran. Mjesečne i godišnje osnovice, godišnji obračun Porezne uprave i tko je izuzet. (Markdown: https://lazeta.hr/md/novosti/clan-uprave-doprinosi.md) - [Automobil, plovilo ili apartman u firmi: koje troškove priznaje porez na dobit](https://lazeta.hr/novosti/automobil-plovilo-apartman-u-firmi) — Pravilo 50 posto za osobne automobile, limit amortizacije od 54.000 eura te uvjet prihoda od 7 posto za plovila i 5 posto za apartmane — što Porezna priznaje, a što uvećava osnovicu poreza na dobit. (Markdown: https://lazeta.hr/md/novosti/automobil-plovilo-apartman-u-firmi.md) - [Karusel prijevare s PDV-om: kako funkcioniraju i kako se zaštititi](https://lazeta.hr/novosti/karusel-prijevare-pdv) — Kako funkcionira karusel prijevara s PDV-om — uloga nestajućeg trgovca, zašto se shema teško otkriva i zašto rizik snose i uredni poduzetnici koji se nađu u lancu. (Markdown: https://lazeta.hr/md/novosti/karusel-prijevare-pdv.md) --- # Porezni nadzor: kako izgleda postupak i koja su vaša prava > Kako izgleda porezni nadzor u Hrvatskoj — od obavijesti o nadzoru do zapisnika, prigovora i žalbe. Saznajte koja su vaša prava i rokovi u svakoj fazi postupka. Izvor: https://lazeta.hr/novosti/porezni-nadzor-postupak-i-prava Kategorija: POREZNI NADZOR Autor: Ivan Lažeta, ovlašteni porezni savjetnik Obavijest o poreznom nadzoru rijetko koga ostavi ravnodušnim. Ipak, nadzor je postupak s jasno propisanim pravilima, fazama i rokovima — a porezni obveznik u njemu ima konkretna prava. Tko ih poznaje i koristi na vrijeme, bitno utječe na tijek i ishod postupka. U nastavku prolazimo kroz cijeli tijek nadzora prema Općem poreznom zakonu. ## Što je porezni nadzor i tko ga provodi Porezni nadzor dio je porezno-pravnog odnosa u kojem porezno tijelo provodi postupak radi provjere i utvrđivanja činjenica bitnih za oporezivanje poreznih obveznika i drugih osoba. Provode ga porezni revizori, porezni inspektori i drugi ovlašteni državni službenici. Predmet nadzora može biti jedna ili više vrsta poreza, a kod društava kapitala i društava osoba nadzor obuhvaća i provjeru odnosa bitnih za oporezivanje između člana društva i samog društva. Obveznike za nadzor porezno tijelo odabire prema poreznoj snazi i procjeni rizika, pri čemu prioritet imaju veliki porezni obveznici. Na odluku o odabiru porezni obveznik ne može utjecati — ali na sve što slijedi nakon nje, može. ## Obavijest o poreznom nadzoru — prvi korak Nadzor u pravilu počinje obaviješću koja se poreznom obvezniku dostavlja najmanje 8 dana prije početka nadzora. Iznimno se može dostaviti neposredno prije početka, ako bi ranija dostava ugrozila svrhu nadzora. Obavijest mora sadržavati pravni temelj, predmet nadzora, razdoblje koje se nadzire, datum početka te obvezu sudjelovanja poreznog obveznika u postupku. Tih 8 dana nije puno, ali je dovoljno za ono najvažnije: pregled dokumentacije za nadzirano razdoblje i angažiranje stručne pomoći. U okviru poreznog nadzora pravnih i fizičkih osoba koje obavljaju registriranu djelatnost, opunomoćenik može biti isključivo stručna osoba iz redova ovlaštenih poreznih savjetnika ili odvjetnika. ## Tijek nadzora: vaša prava i obveze Tijekom samog nadzora vrijede pravila koja štite obje strane. Ovlaštena osoba dužna se predstaviti poreznom obvezniku, a nadzor mora obavljati jednakom pozornošću prema svim bitnim činjenicama — i onima koje idu na štetu poreznog obveznika i onima koje mu idu u korist. Nadzor se usmjerava na bitne činjenice, one koje mogu povećati ili smanjiti poreznu obvezu, a trajanje se ograničava na nužnu mjeru. Nadzor se obavlja u sjedištu poreznog obveznika, tijekom uobičajenog radnog vremena, a obveznik je dužan staviti na raspolaganje odgovarajuće mjesto za rad. Ovlaštena osoba ima pravo stupiti na zemljište i u poslovne prostorije i pregledati ih — ali poreznom obvezniku ili njegovu opunomoćeniku mora biti omogućena nazočnost pri pregledu. ## Zaključni razgovor i zapisnik Prije sastavljanja zapisnika porezno tijelo obavlja zaključni razgovor s poreznim obveznikom. Na njemu se raspravljaju sporne činjenice, pravne ocjene, zaključci i njihovi učinci na poreznu obvezu — to je posljednja prilika da se stavovi razjasne prije nego što uđu u zapisnik. O poreznom nadzoru zatim se sastavlja zapisnik, koji se izdaje u elektroničkom obliku i dostavlja u elektronički pretinac poreznog obveznika. ## Prigovor na zapisnik — ključni rok Na zapisnik porezni obveznik ima pravo prigovora, u roku koji ne može biti kraći od 5 ni dulji od 20 dana. Porezno tijelo dužno je prigovor razmotriti, a razloge eventualnog neusvajanja navesti u obrazloženju poreznog rješenja. Prigovor podnesen izvan roka neće se razmatrati — zato je ovo faza u kojoj se najviše gubi neaktivnošću. Ako se u prigovoru iznesu nove činjenice i materijalni dokazi zbog kojih bi trebalo promijeniti utvrđeno činjenično stanje ili pravne ocjene, sastavlja se dopunski zapisnik. Na dopunski zapisnik prigovor više nije dopušten. ## Porezno rješenje i žalba Porezno rješenje donosi se na temelju činjenica iz zapisnika i dopunskog zapisnika, u roku od 60 dana od isteka roka za prigovor, odnosno od uručenja dopunskog zapisnika. Protiv rješenja dopuštena je žalba u roku od 30 dana, koja se podnosi nadležnom drugostupanjskom tijelu, a predaje prvostupanjskom poreznom tijelu. Postupak se, dakle, ne završava rješenjem — no kvaliteta argumentacije iz ranijih faza bitno određuje izglede u žalbenom postupku. ## Porezna nagodba — mogućnost prije uručenja zapisnika Za novoutvrđene obveze u postupku nadzora postoji i mogućnost porezne nagodbe, koja se može sklopiti do uručenja zapisnika. Uvjet je prihvaćanje novoutvrđene obveze i odricanje od prava na pravne lijekove. Zauzvrat, kamate se smanjuju razmjerno uplaćenom iznosu od 10 do 100 posto za iznos plaćen na dan zaključenja nagodbe, odnosno za 50 posto pri plaćanju cijelog iznosa u roku od 90 dana, a obveza utvrđena procjenom može se smanjiti za ukupno 5 posto. Nagodba se ne može sklopiti ako je u nadzoru utvrđena sumnja na kazneno djelo za koje će biti podnesena kaznena prijava. ## Koliko daleko nadzor može sezati: zastara Porezni nadzor može se započeti u roku od tri godine od početka tijeka zastare prava na utvrđivanje porezne obveze, a sama zastara nastupa protekom šest godina. Iznimno, nadzor se može započeti za sva razdoblja za koja zastara nije nastupila — među ostalim u slučaju zlouporabe prava, u postupcima utvrđivanja razlike između stečene imovine i dokazanih sredstava, u postupcima suzbijanja poreznih prijevara, kod osnovane sumnje na korupcijska kaznena djela te kod prekograničnih transakcija i transfernih cijena. Rješenje doneseno nakon nastupa zastare je nezakonito, a na zastaru su porezna tijela dužna paziti po službenoj dužnosti. ## Zaključak Porezni nadzor ima jasnu strukturu: obavijest, nadzorne radnje, zaključni razgovor, zapisnik, prigovor, rješenje, žalba. U svakoj od tih faza postoje prava koja se mogu iskoristiti i rokovi koji se ne smiju propustiti — a najviše se može učiniti na početku, dok se činjenice tek utvrđuju. Ako ste zaprimili obavijest o poreznom nadzoru ili je postupak već u tijeku, pravodobno uključivanje ovlaštenog poreznog savjetnika može bitno utjecati na tijek i ishod postupka — za razgovor o vašoj situaciji slobodno se javite. *Članak je informativnog karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Žalba na porezno rješenje i upravni spor: rokovi i tijek postupka > Nezadovoljni ste poreznim rješenjem? Vodič kroz žalbu i upravni spor — rokovi za žalbu i tužbu, kome se podnose, tijek postupka pred upravnim sudom i pravni lijekovi. Izvor: https://lazeta.hr/novosti/zalba-na-porezno-rjesenje-i-upravni-spor Kategorija: POREZNI SPOROVI Autor: Ivan Lažeta, ovlašteni porezni savjetnik Porezno rješenje nije kraj postupka. Ako se s njime ne slažete, na raspolaganju su vam redoviti i izvanredni pravni lijekovi — najprije žalba, a zatim i upravni spor pred sudom. Oba puta imaju stroge rokove i jasna pravila, a propušteni rok u pravilu znači izgubljenu priliku. U nastavku prolazimo kroz tijek oba postupka: od izjavljivanja žalbe do presude i pravnih lijekova protiv nje. ## Žalba na porezno rješenje: rok od 30 dana Protiv prvostupanjskog poreznog rješenja žalba je dopuštena u roku od 30 dana. Podnosi se nadležnom drugostupanjskom tijelu, a predaje prvostupanjskom poreznom tijelu — neposredno, poštom preporučeno ili izjavljuje na zapisnik. Ako je žalba u roku predana izravno drugostupanjskom tijelu, smatra se pravodobnom, a to će je tijelo bez odgode proslijediti prvostupanjskom. Žalba mora sadržavati sve dijelove kao i svaki drugi podnesak, a uz to treba navesti rješenje koje se pobija, naziv tijela koje ga je donijelo i razloge nezadovoljstva rješenjem. Žalbu je moguće izjaviti i kad rješenje uopće nije doneseno u propisanom roku — zbog takozvane šutnje uprave, i tada se može predati izravno drugostupanjskom tijelu. Vrijedi znati i tri detalja iz prakse. Prvo, žalba u pravilu ima odgodni učinak, no tijelo može iznimno odlučiti da ga nema — radi zaštite javnog interesa, poduzimanja hitnih mjera ili otklanjanja štete koja se ne bi mogla otkloniti. Drugo, stranka se prava na žalbu može odreći od dana primitka rješenja do isteka roka za žalbu, a od već izjavljene žalbe odustati sve do otpreme rješenja o žalbi — no ni odricanje ni odustanak ne mogu se opozvati. Treće, ako je uputa o pravnom lijeku u rješenju pogrešna, stranka može postupiti po važećim propisima ili po uputi — pogrešna uputa ne smije joj ići na štetu. ## Što se događa s vašom žalbom Prvostupanjsko tijelo najprije ispituje je li žalba dopuštena, pravodobna i izjavljena od ovlaštene osobe; ako nije, odbacit će je rješenjem. Ako jest, razmatra zakonitost osporavanog rješenja — i tu postoji mogućnost koja se često zaboravlja: ako ocijeni da je žalba osnovana, prvostupanjsko tijelo može samo zamijeniti rješenje novim, bez slanja predmeta na viši stupanj. U protivnom, žalbu sa spisom dostavlja drugostupanjskom tijelu. Drugostupanjsko tijelo žalbu može odbiti, rješenje poništiti u cijelosti ili djelomično, ili ga izmijeniti. Rješenje će poništiti i samo riješiti stvar ako utvrdi da su činjenice nepotpuno ili pogrešno utvrđene, da se nije vodilo računa o pravilima postupka, da je izreka nejasna ili proturječna obrazloženju, ili da je pogrešno primijenjen propis. Pritom vrijedi važno pravilo zaštite žalitelja: drugostupanjsko tijelo u pravilu ne može izmijeniti rješenje na štetu stranke koja je izjavila žalbu. U obrazloženju rješenja o žalbi moraju se ocijeniti svi žalbeni navodi — a protiv drugostupanjskog rješenja može se pokrenuti upravni spor. ## Upravni spor: tužba u roku od 30 dana Upravni spor uređuje Zakon o upravnim sporovima, koji je u primjeni od 1. srpnja 2024. Spor se pokreće tužbom kojom se može zahtijevati poništavanje ili oglašivanje ništavom odluke, donošenje odluke koja nije donesena u propisanom roku ili postupanje tuženika, a uz glavni zahtjev može se tražiti i povrat stvari te naknada štete. Rok za tužbu je 30 dana od dostave odluke. Ako odluka stranci uopće nije dostavljena, rok je 90 dana od saznanja za odluku, a isti rok vrijedi i ako je u odluci pogrešno navedeno da tužba nije dopuštena. Tužba se predaje nadležnom upravnom sudu neposredno, poštom ili elektronički putem informacijskog sustava — pri čemu elektronička tužba mora biti potpisana kvalificiranim elektroničkim potpisom. Pravodobnom se smatra i tužba koja je u roku predana nenadležnom sudu ili tuženiku. Za razliku od žalbe, tužba u pravilu nema odgodni učinak. Sud ipak može odlučiti da ga ima, ako bi se izvršenjem odluke tužitelju nanijela šteta koja bi se teško mogla popraviti, a odgoda nije protivna javnom interesu. I jedna procesna posebnost koju treba imati na umu: opunomoćenik za zastupanje pred upravnim sudom može biti odvjetnik, osoba u radnom odnosu s tužiteljem ili bliski srodnik — porezni savjetnik pred sudom ne nastupa kao opunomoćenik, ali njegova stručna analiza i priprema tužbe i dokaza čine sadržajnu osnovu spora. ## Tijek spora i presuda Nakon primitka tužbe sud ispituje svoju nadležnost, urednost tužbe i pretpostavke za vođenje spora, a zatim tužbu dostavlja tuženiku na odgovor, s rokom od 30 do 60 dana. Tuženik je uz odgovor dužan dostaviti sve spise predmeta — ne učini li to, sud može odlučiti i bez spisa. Sud slobodno ocjenjuje dokaze i utvrđuje činjenice, uzimajući u obzir i činjenice iz upravnog postupka i one koje sam utvrdi. Rasprava je javna i u pravilu se zakazuje jedno ročište za izvođenje svih dokaza, a u zakonom propisanim slučajevima sud može presudom riješiti spor i bez rasprave — primjerice kad su činjenice nesporne, a osporava se samo primjena prava, ili kad iz stanja spisa utvrdi da je odluka nezakonita. O tužbenom zahtjevu sud odlučuje presudom, koja se može temeljiti samo na činjenicama i dokazima o kojima je strankama dana mogućnost izjašnjavanja. ## Nakon presude: žalba Visokom upravnom sudu i izvanredni pravni lijekovi Protiv presude upravnog suda stranke mogu podnijeti žalbu o kojoj odlučuje Visoki upravni sud Republike Hrvatske. Rok je 15 dana od dostave presude, a žalba se podnosi upravnom sudu koji je presudu donio. Razlozi su tri: bitna povreda pravila postupka, pogrešno ili nepotpuno utvrđeno činjenično stanje te pogrešna primjena materijalnog prava. Žalba protiv presude odgađa njezino izvršenje — no nije dopuštena u svim slučajevima, jer zakon propisuje i iznimke. Uz žalbu kao redoviti pravni lijek, postoje i izvanredni: obnova spora te zahtjev za izvanredno preispitivanje zakonitosti pravomoćne presude. Oni dolaze u obzir tek u posebnim, zakonom propisanim situacijama — ali znače da ni pravomoćna presuda nije uvijek posljednja riječ. ## Zaključak Put od poreznog rješenja do pravomoćne sudske odluke ima jasne postaje: žalba u roku od 30 dana, rješenje o žalbi, tužba upravnom sudu u roku od 30 dana, presuda i po potrebi žalba Visokom upravnom sudu u roku od 15 dana. Svaka od tih postaja traži pravodobnu reakciju i kvalitetno pripremljenu argumentaciju — jer se spor u pravilu dobiva ili gubi na činjenicama i dokazima koji su u postupak uneseni na vrijeme. Ako razmišljate o žalbi na porezno rješenje ili je vaš predmet već u žalbenom postupku, stručna procjena osnovanosti prije poduzimanja sljedećeg koraka može uštedjeti i vrijeme i novac — slobodno se javite. *Članak je informativnog karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Neoporezivi primici radnika: što poslodavac može isplatiti bez poreza > Koje naknade, nagrade i potpore poslodavac može isplatiti radnicima neoporezivo — od prigodnih nagrada i prehrane do rada od kuće i napojnica. Pravila, uvjeti i najčešće zamke. Izvor: https://lazeta.hr/novosti/neoporezivi-primici-radnika Kategorija: DOHODAK I DOPRINOSI Autor: Ivan Lažeta, ovlašteni porezni savjetnik Neoporezivi primici najisplativiji su način nagrađivanja radnika: radnik dobiva puni iznos, a poslodavca ne tereti ni porez ni doprinosi. No upravo zato što su povoljni, uvjeti za njihovu isplatu su precizno propisani — a pogreška znači naknadni obračun poreza, a ponekad i doprinosa. U nastavku pregled onoga što poslodavac može isplatiti bez poreza i pravila na koja treba paziti. ## Dvije skupine primitaka izvan oporezivanja Zakon o porezu na dohodak razlikuje primitke koji se uopće ne smatraju dohotkom i primitke na koje se porez ne plaća. U prvu skupinu ulaze, primjerice, primanja za koja fizička osoba ne pruža tržišnu protuuslugu — socijalne potpore, nasljedstva i darovi, primici od otuđenja osobne imovine, odštete — te darovanja za zdravstvene potrebe uz posebnu evidenciju i isplatu na žiroračun. Pritom vrijedi važno upozorenje iz samog Zakona: ako su takvi primici u vezi s ostvarivanjem dohotka, smatraju se oporezivim dohotkom. U drugoj su skupini primici na koje se porez ne plaća do propisanih iznosa — i tu se nalazi ono što poslodavce najviše zanima: naknade, nagrade i potpore koje se radnicima mogu isplatiti neoporezivo, u iznosima uređenima člankom 7. Pravilnika o porezu na dohodak. ## Što sve poslodavac može isplatiti neoporezivo Katalog neoporezivih naknada, nagrada i potpora iz članka 7. Pravilnika širok je i pokriva većinu uobičajenih situacija u radnom odnosu: - troškovi službenih putovanja — prijevoz, smještaj, dnevnice - dnevnice za rad na terenu u zemlji i inozemstvu - naknada troškova prijevoza za dolazak na posao i odlazak s posla - pomoći — za smrt člana obitelji, za invalidnost radnika, pomoć obitelji u slučaju smrti radnika - jubilarne nagrade i prigodna godišnja nagrada - novčana nagrada za ostvarene rezultate rada do propisanog godišnjeg iznosa - paušalna naknada za prehranu ili prehrana na temelju vjerodostojnih isprava, do propisanih iznosa - naknada troškova smještaja radnika te prehrana i smještaj sezonskih radnika u poljoprivredi - naknada troškova skrbi o djeci radnika predškolskog uzrasta - naknada za podmirivanje ugostiteljskih i turističkih usluga namijenjenih odmoru radnika, do propisanog godišnjeg iznosa - premije dopunskog i dodatnog zdravstvenog osiguranja na temelju vjerodostojne dokumentacije, do propisanog godišnjeg iznosa - voda te topli i hladni napitci koje poslodavac omogućuje radnicima tijekom radnog vremena — uz iznimku napitaka koji sadrže alkohol Iznosi do kojih su ove isplate neoporezive propisani su Pravilnikom i podložni su izmjenama, pa ih prije isplate uvijek treba provjeriti u važećoj verziji propisa. ## Rad od kuće: naknada s pravilom koje se često previdi Za rad na izdvojenom mjestu rada Zakon o radu propisuje da je poslodavac dužan ugovoriti naknadu troškova kad je takav rad ugovoren kao stalan ili kad tijekom mjeseca traje dulje od sedam radnih dana. Porezno, radniku se može isplatiti neoporeziva paušalna naknada do 4,00 eura po danu rada od kuće, a najviše 70,00 eura mjesečno. I detalj koji se u praksi redovito previđa: ako radnik cijeli mjesec radi od kuće, za taj mu se mjesec ne može neoporezivo isplatiti naknada za prijevoz na posao. ## Napojnice: neoporezivo do propisanog godišnjeg iznosa Napojnica je porezno definirana kao nagrada za dobro obavljenu uslugu primljena od trećih osoba i evidentirana u sustavu fiskalizacije — i to je ključni uvjet: porezna pravila primjenjuju se samo na napojnice koje su fiskalizirane, vezane uz izdani račun. Neoporezivi dio iznosi Pravilnikom propisanih 3.600,00 eura godišnje — iznos koji vrijedi i u 2025. i u 2026. — a iznad toga napojnica se oporezuje kao drugi dohodak po stopi od 20 posto, konačno i bez doprinosa. Neoporezive napojnice mogu se isplatiti radnicima, studentima i učenicima koji rade preko posredovanja te naučnicima na stručnoj praksi, a i sam obrtnik može primiti neoporezivu napojnicu uz obvezu iskazivanja u JOPPD obrascu. U poslovnim knjigama napojnice nisu ni prihod ni rashod poduzetnika — one su prolazna stavka prema radniku. ## Kontrola limita: poslodavac više ne ovisi o izjavi radnika Za neoporezive primitke koji su ograničeni na godišnjoj razini po radniku — prigodnu nagradu, nagradu za rezultate rada, paušalnu naknadu za prehranu, naknadu za odmor radnika, naknadu za skrb o djeci, premije dopunskog i dodatnog zdravstvenog osiguranja i neoporezive napojnice — Porezna uprava poslodavcima kroz sustav ePorezna omogućuje uvid u već iskorištene iznose kod drugih isplatitelja. Za te primitke radnik poslodavcu više ne daje izjavu o primicima ostvarenima kod drugog poslodavca: podatak se provjerava izravno. ## Na što paziti prije isplate Prije svake neoporezive isplate vrijedi proći kratku kontrolnu listu: jesu li ispunjeni uvjeti za neoporezivu isplatu; je li ukupna svota unutar limita, uključujući isplate kod drugih isplatitelja; smiju li se dva neoporeziva primitka isplatiti istoj osobi; može li se primitak određen u mjesečnom iznosu isplatiti za razdoblje unatrag i za koja razdoblja; koji se primici smiju isplatiti isključivo po osnovi radnog odnosa i kako na tretman utječe isplata nakon prestanka radnog odnosa; te — plati li se više od neoporezivog iznosa — ide li na razliku samo porez ili i doprinosi. Odgovori na ta pitanja razlikuju se od primitka do primitka, i upravo se tu događa najviše skupih pogrešaka. ## Zaključak Neoporezivi primici legalan su i izdašan prostor za nagrađivanje radnika, ali prostor s jasno iscrtanim granicama: propisani iznosi, propisani uvjeti, propisan način isplate. Poslodavcu se isplati jednom godišnje posložiti politiku neoporezivih isplata — što, kome, koliko i kada — umjesto da o njima odlučuje od isplate do isplate. Ako želite provjeriti koristite li neoporezive mogućnosti u punom opsegu i bez rizika, slobodno se javite. *Iznosi provjereni prema propisima na snazi u srpnju 2026.; prije objave u kasnijim godinama ponovno provjeriti čl. 7. Pravilnika o porezu na dohodak. Članak je informativnog karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Prijenos porezne obveze u građevinarstvu: kada se na računu ne zaračunava PDV > Tuzemni prijenos porezne obveze za građevinske usluge — koje usluge ulaze, koje ne, kako postupaju strani izvođači u Hrvatskoj i hrvatski izvođači u inozemstvu. Izvor: https://lazeta.hr/novosti/prijenos-porezne-obveze-gradevinarstvo Kategorija: PDV Autor: Ivan Lažeta, ovlašteni porezni savjetnik Malo je PDV pravila koja u praksi izazivaju toliko dvojbi kao tuzemni prijenos porezne obveze u građevinarstvu: izvođač na računu ne zaračunava PDV, nego obvezu obračuna preuzima primatelj usluge. Pravilo zvuči jednostavno, ali granica između usluga na koje se primjenjuje i onih na koje se ne primjenjuje ponekad prolazi kroz — isti objekt. U nastavku, tko je obuhvaćen, koje usluge ulaze, a koje ne, i kako postupaju strani izvođači. ## Što je tuzemni prijenos porezne obveze Prema članku 75. stavku 3. Zakona o PDV-u, porezni obveznik upisan u registar obveznika PDV-a u Hrvatskoj obvezan je platiti PDV kada mu se obave točno određene isporuke. Uz građevinske usluge, to su i isporuke rabljenog materijala i otpada, isporuke nekretnina kod kojih se isporučitelj odlučio za oporezivanje prema članku 40. stavku 4. Zakona, isporuke nekretnina koje prodaje ovršenik u ovršnom postupku, prijenos emisijskih jedinica stakleničkih plinova te isporuke betonskog čelika i željeza — armature. Kod građevinskih usluga prijenos porezne obveze odnosi se na ukupne radove, s utrošenim materijalom ili bez njega: riječ je o jedinstvenoj usluzi kod koje se rad ne odvaja od ugrađenog materijala. ## Koje građevinske usluge ulaze u prijenos porezne obveze Zakon prijenos porezne obveze propisuje za građevinske usluge u vezi s izgradnjom, održavanjem, rekonstrukcijom ili uklanjanjem građevina, uključujući usluge popravka i čišćenja. Članak 152. Pravilnika o PDV-u to razrađuje, pa su obuhvaćeni: - radovi u okviru građenja — izgradnja, održavanje, rekonstrukcija i uklanjanje građevinskog objekta ili njegovih dijelova iz Dodatka II. Pravilnika - prateći radovi nužni za izvođenje tih radova, ako su zajedno s njima ugovoreni i izvedeni - hortikulturno uređenje i uređenje okoliša, ako se izvode u okviru izgradnje ili rekonstrukcije objekta - arhitektonske, građevinske, geodetske, strojarske i elektrotehničke usluge, ako su potrebne za izvođenje radova - stručni nadzor građenja i usluge koordinatora zaštite na radu u vezi s radovima - ustupanje osoblja koje obavlja građevinske usluge te iznajmljivanje strojeva i opreme za građenje s rukovateljem - usluge čišćenja koje se obavljaju u okviru građenja - ugradnja, umjeravanje, probno testiranje i puštanje u rad uređaja i opreme prilikom izgradnje ili rekonstrukcije - geomehanički, geotehnički, geofizički i slični istražni radovi potrebni za izvođenje radova Dodatak II. Pravilnika navodi i konkretne vrste radova: građevinske konstrukcije, elektroinstalacijski i komunikacijski radovi, zidarski, izolaterski, vodoinstalaterski, plinoinstalaterski, staklarski, limarski, stolarski, parketarski, soboslikarski i ličilački radovi, ugradnja stolarije i bravarije, instalacija grijanja i hlađenja, ugradnja liftova i drugi. ## Koje usluge ne ulaze — i gdje se najčešće griješi Pravilnik izričito isključuje niz usluga: ispitivanje dijelova građevine radi provjere bitnih zahtjeva, proizvodnju građevinskih proizvoda, periodične preglede i popravke već ugrađenih uređaja i opreme, čišćenje ulica i prometnica, redovito čišćenje prostorija i pranje prozora izvan okvira građenja, hortikulturno uređenje izvan izgradnje, dimnjačarske usluge, izradu prostornih planova, energetske preglede i certifikate, usluge vještačenja te prijevoz građevinskog materijala, djelatnika i opreme poput skela, kranova i alata. Najbolji primjer koliko je granica tanka dolazi iz same prakse: održavanje građevinskog dijela nekretnine — popravak prozora, zidova ili vrata — ide s prijenosom porezne obveze, ali održavanje ugrađene opreme, poput lifta, bojlera ili kotlovnice, ne ide. Ista zgrada, dva različita PDV tretmana, ovisno o tome što se točno popravlja. ## Strani izvođač radi na nekretnini u Hrvatskoj Kada uslugu na nekretnini u Hrvatskoj — građenje, ali i usluge inženjera ili arhitekta vezane uz izgradnju ili projektiranje — obavlja izvođač bez sjedišta u Hrvatskoj, tretman ovisi o njegovoj registraciji. Ako nije registriran za potrebe PDV-a u Hrvatskoj, obveznik obračuna je hrvatski primatelj prema članku 75. stavku 2. Zakona, a obvezu iskazuje u Obrascu PDV među primljenim isporukama od poreznih obveznika bez sjedišta u Hrvatskoj. Ako strani izvođač jest registriran za potrebe PDV-a u Hrvatskoj, na građevinske radove primjenjuje se tuzemni prijenos porezne obveze prema članku 75. stavku 3. — izvođač ispostavlja račun s tuzemnim prijenosom, isporuku iskazuje u Obrascu PDV i tromjesečno dostavlja Obrazac PPO. Ako je primatelj radova fizička osoba, prijenosa porezne obveze nema: strani izvođač mora se registrirati za potrebe PDV-a u Hrvatskoj ili primijeniti OSS sustav. I praktična napomena: radovi koji traju dulje od šest mjeseci mogu stranom izvođaču stvoriti poslovnu jedinicu — no to je institut poreza na dobit, uz moguće drukčije rokove iz ugovora o izbjegavanju dvostrukog oporezivanja, pa ga treba procijeniti odvojeno od PDV tretmana. ## Hrvatski građevinar radi na nekretnini u inozemstvu Obrnuta situacija: usluge na nekretnini oporezuju se prema mjestu gdje se nekretnina nalazi, pa radovi hrvatskog izvođača na nekretnini u drugoj državi ne podliježu oporezivanju u Hrvatskoj — na računu se navodi napomena da isporuka ne podliježe oporezivanju temeljem članka 19. Zakona o PDV-u. Hoće li se izvođač morati registrirati u toj državi ovisi o njezinim propisima: kod radova poreznom obvezniku primjenjuje se prijenos porezne obveze ako ga ta država propisuje, a ako ne, slijedi registracija. Kod radova fizičkoj osobi registracija je pravilo, uz mogućnost OSS sustava — osim kod isporuke s montažom, poput ugradnje građevinske stolarije. Od 1. siječnja 2025. postoji i mogućnost primjene prekogranične sheme za male porezne obveznike, ako vrijednost isporuka na području EU ne prelazi 100.000 eura godišnje i ako nije prijeđen prag u državi u kojoj se radovi izvode. ## Evidencije i prijave Isporuke s tuzemnim prijenosom porezne obveze iskazuju se u Obrascu PDV na posebnom rednom broju za tuzemni prijenos porezne obveze, a uz knjige izlaznih i ulaznih računa porezni obveznik vodi i posebnu evidenciju o tuzemnom prijenosu porezne obveze. Vrijedi upamtiti i jedno ograničenje: obračun PDV-a prema naplaćenim naknadama ne primjenjuje se na isporuke s prijenosom porezne obveze. ## Zaključak Prijenos porezne obveze u građevinarstvu pravilo je s dugim popisom obuhvaćenih usluga i jednako dugim popisom iznimaka — a pogrešna procjena znači ili neosnovano zaračunat PDV ili neobračunatu obvezu kod primatelja, s učinkom koji se ponavlja iz računa u račun. Kod složenijih ugovora, kombinacije radova i opreme ili stranih izvođača, provjera PDV tretmana prije ugovaranja daleko je jeftinija od ispravaka unatrag. Za analizu konkretne transakcije slobodno se javite. *Članak je informativnog karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Član uprave d.o.o.-a: obveza osiguranja i doprinosi koje mnogi krivo računaju > Koje doprinose plaća član uprave — zaposlen u vlastitom društvu, zaposlen drugdje ili neosiguran. Mjesečne i godišnje osnovice, godišnji obračun Porezne uprave i tko je izuzet. Izvor: https://lazeta.hr/novosti/clan-uprave-doprinosi Kategorija: DOPRINOSI Autor: Ivan Lažeta, ovlašteni porezni savjetnik Za članove uprave trgovačkih društava vrijede posebna pravila o doprinosima — i upravo tu vlasnici manjih društava najčešće plate više nego što su očekivali, u pravilu godinu dana kasnije, po rješenju Porezne uprave. Pravila se odnose na članove uprave, izvršne direktore i likvidatore trgovačkih društava te upravitelje zadruga, a razlikuju se ovisno o tome je li osoba zaposlena, gdje je zaposlena i po kojoj je osnovi osigurana. ## Obveza osiguranja: tko mora biti osiguran U mirovinskom osiguranju članovi uprave, izvršni direktori i likvidatori trgovačkih društava te upravitelji zadruga obvezno su osigurani ako nisu osigurani po drugoj osnovi. U zdravstvenom osiguranju obvezno su osigurani članovi uprave, izvršni direktori, likvidatori i upravitelji zadruga, ako nisu obvezno zdravstveno osigurani po osnovi rada kod druge pravne ili fizičke osobe u Hrvatskoj ili drugoj državi članici EU. Za osiguranje za slučaj nezaposlenosti doprinosi se ne plaćaju. ## Tri situacije — i tri različita obveznika doprinosa Tko snosi doprinose ovisi o osnovi osiguranja člana uprave. Prva situacija: član uprave nije nigdje zaposlen i osiguran je upravo po osnovi članstva u upravi — tada je sam obveznik plaćanja doprinosa, na mjesečnu osnovicu određenu faktorom 1,0 — za 2026. to je 1.993,00 eura mjesečno. Pritom oprez: ako bi mu društvo doknađivalo te izdatke, takva se isplata smatra drugim dohotkom, s doprinosima i porezom. Druga situacija: član uprave osiguran je po drugoj osnovi — zaposlen je kod drugog poslodavca, koji doprinose obračunava na ugovorenu plaću, najmanje na minimalnu, ili je osiguran kao samozaposlena osoba pa doprinose za svoje osiguranje plaća sam. Treća situacija: član uprave zaposlen je u društvu u kojem je imenovan — tada je obveznik obračuna i plaćanja doprinosa to društvo, najmanje na mjesečnu osnovicu određenu faktorom 0,65, a kod nepunog radnog vremena osnovica se određuje razmjerno. ## Zaposlen u vlastitom društvu: plaća smije biti niža od minimalne, doprinosi ne Član uprave i društvo visinu plaće ugovaraju ugovorom o radu ili menadžerskim ugovorom. Zakon o minimalnoj plaći ne primjenjuje se na članove uprave, izvršne direktore i likvidatore — ali samo ako su jedini zaposlenici u društvu. Njihova plaća tada smije biti niža od minimalne, no doprinosi se svejedno obračunavaju na osnovicu propisanu za zaposlenog člana uprave. Ako društvo uz člana uprave ima i druge zaposlenike, član uprave ima pravo na minimalnu plaću. Konkretno, za 2026. godinu: ako je ugovorena plaća zaposlenog člana uprave s punim radnim vremenom jednaka ili niža od 1.295,45 eura, doprinosi se obračunavaju na osnovicu od 1.295,45 eura mjesečno; ako je plaća viša, doprinosi idu na ugovorenu plaću. Kod nepunog radnog vremena vrijedi razmjerni dio te osnovice — i ne može se fakultativno odrediti veća. U praksi to znači da kod plaće od, primjerice, 1.050,00 eura bruto — koliko iznosi minimalna plaća za 2026. — društvo doprinose ne obračunava na plaću, nego na propisanu osnovicu od 1.295,45 eura. ## Godišnji obračun: rješenje koje mnoge iznenadi Uz mjesečne osnovice postoji i godišnja osnovica za doprinose: prosječna mjesečna plaća u Hrvatskoj pomnožena faktorom 0,65 i s 12 mjeseci, što za 2026. iznosi 15.545,40 eura. Ako je za člana uprave po svim osnovama osiguranja tijekom godine uplaćeno manje doprinosa nego što bi se obračunalo na godišnju osnovicu, razliku plaća sam član uprave. Razliku u posebnom postupku utvrđuje Porezna uprava nakon isteka godine i dostavlja rješenje — utvrđena godišnja obveza je konačna, a plaća se u roku od 15 dana od uručenja rješenja. Dva pravila iz materijala vrijedi posebno istaknuti. Prvo, doprinosi plaćeni na drugi dohodak i drugu djelatnost ne uračunavaju se u godišnju obvezu. Drugo, obveza se utvrđuje prema propisanoj osnovici neovisno o broju društava u kojima je osoba član uprave — više funkcija ne znači više osnovica. Tipičan primjer iz prakse: član uprave zaposlen u vlastitom društvu s polovinom radnog vremena, s doprinosima na 50 posto osnovice, po godišnjem će obračunu sam platiti razliku do pune godišnje osnovice. Isto vrijedi i za člana uprave društva A zaposlenog kod poslodavca B uz minimalnu plaću — ako je godišnja svota osnovica ispod propisane, razliku plaća sam. ## Kome se godišnja razlika ne utvrđuje Godišnja osnovica razmjerno se umanjuje za razdoblja u kojima je obveza doprinosa mirovala — bolovanje na teret HZZO-a, rodiljni i roditeljski dopust — te ako je osoba u osiguranju provela razdoblje kraće od kalendarske godine, primjerice kad je društvo osnovano tijekom godine. Obveza plaćanja razlike neće se utvrđivati članu uprave koji je korisnik mirovine, osim korisnika invalidske mirovine zbog djelomičnog gubitka radne sposobnosti, ni članu uprave novoosnovanog društva koje nakon registracije nije obavljalo djelatnost i nema prometa po računu — što se prema praksi Porezne uprave dokazuje izjavom o neaktivnosti. Ne utvrđuje se ni onome tko doprinose već plaća po rješenju Porezne uprave kao neosigurani član uprave, na osnovicu s faktorom 1,0. ## Stranci u upravama hrvatskih društava Strani državljani članovi uprave društava sa sjedištem u Hrvatskoj ne osiguravaju se u Hrvatskoj ako su osigurani u drugoj državi članici EU, EGP-a ili Švicarskoj — dokaz je potvrda A1, koja se može izdati i za razdoblje unatrag. Kod država s kojima Hrvatska primjenjuje ugovor o socijalnom osiguranju obveza ovisi o potvrdi nadležnog tijela te države. Osigurati se u Hrvatskoj moraju oni koji takvu potvrdu ne mogu pribaviti te državljani trećih zemalja — neovisno o tome jesu li osigurani u svojoj državi. ## Zaključak Status člana uprave povlači vlastita pravila o doprinosima na tri razine: obveza osiguranja, mjesečna osnovica i godišnji obračun. Najskuplja pogreška je pretpostavka da su doprinosi riješeni samim time što je netko negdje zaposlen — godišnja osnovica vrijedi za sve, a rješenje Porezne uprave stiže naknadno, s kratkim rokom plaćanja. Ako ste član uprave i niste sigurni zadovoljavaju li vaše uplate godišnju osnovicu, provjera prije isteka godine ostavlja prostor za korekciju — slobodno se javite. *Iznosi ažurirani na 2026. godinu prema Uredbi o minimalnoj plaći i Naredbi o osnovicama doprinosa, provjereno u srpnju 2026.; za kasnije godine ponovno provjeriti. Članak je informativnog karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Automobil, plovilo ili apartman u firmi: koje troškove priznaje porez na dobit > Pravilo 50 posto za osobne automobile, limit amortizacije od 54.000 eura te uvjet prihoda od 7 posto za plovila i 5 posto za apartmane — što Porezna priznaje, a što uvećava osnovicu poreza na dobit. Izvor: https://lazeta.hr/novosti/automobil-plovilo-apartman-u-firmi Kategorija: POREZ NA DOBIT Autor: Ivan Lažeta, ovlašteni porezni savjetnik Automobil u firmi, jahta u firmi, apartman u firmi — tri najčešća oblika imovine kod kojih se privatno i poslovno korištenje isprepliću, i tri područja za koja Zakon o porezu na dobit ima posebna, stroga pravila. Tko ih ne poznaje, rashode koje je uredno proknjižio vraća u poreznu osnovicu — često tek u nadzoru, s kamatama. Evo kako ta pravila funkcioniraju. ## Osobni automobili: pravilo 50 posto Porezna osnovica uvećava se za 50 posto troškova, s pripadajućim PDV-om, vlastitih ili unajmljenih osobnih automobila, plovila, zrakoplova i sličnih sredstava koja se koriste za prijevoz rukovodnih i drugih zaposlenih osoba — ako se po osnovi korištenja tih sredstava ne utvrđuje plaća. Izuzeti su troškovi osiguranja i kamata te porez na cestovna motorna vozila i plovila i obvezne naknade i pristojbe pri registraciji: oni su priznati u cijelosti. Što točno ulazi u tih 50 posto ovisi o načinu korištenja vozila: - vozilo u vlasništvu društva — gorivo i ulja, održavanje i popravci, registracija, amortizacija - rent-a-car — naknada i troškovi goriva - vozilo u operativnom najmu — naknada, gorivo, održavanje i svi drugi troškovi - vozilo u financijskom najmu — sve kao za vozilo u vlasništvu Alternativa postoji: ako se korisniku vozila po osnovi privatnog korištenja utvrđuje plaća u naravi i na nju obračunava porez na dohodak, porezna osnovica se za te troškove ne uvećava — troškovi vozila tada su priznati u cijelosti. Koji je pristup povoljniji, pitanje je konkretnog izračuna: ovisi o vrijednosti vozila, opsegu troškova i plaći korisnika. ## Amortizacija: stope i limit od 54.000 eura Za osobne automobile propisana je porezno dopustiva stopa amortizacije od 20 posto godišnje, uz vijek trajanja od pet godina — a propisane stope mogu se i podvostručiti. Amortizacija se obračunava pojedinačno, linearnom metodom, a kao porezni rashod teče od prvog dana mjeseca nakon mjeseca stavljanja u upotrebu. No za sredstva za osobni prijevoz vrijedi i vrijednosni limit: amortizacija se priznaje do 54.000 eura troška nabave po sredstvu. Za dio troška nabave iznad tog iznosa amortizacija je priznata samo ako sredstvo služi isključivo registriranoj djelatnosti najma ili prijevoza. Skuplji automobil dakle nije zabranjen — ali dio amortizacije iznad limita ostaje trajno na teret društva. Vrijedi upamtiti i opće pravilo: amortizacija imovine kojom se ne obavlja djelatnost nije porezno priznata, iako računovodstveni propisi obračun amortizacije svejedno zahtijevaju. ## Plovila, zrakoplovi, apartmani i kuće za odmor: pravilo 7 i 5 posto Za ovu kategoriju imovine pravila su najstroža. Amortizacija i pripadajući troškovi plovila, zrakoplova, apartmana i kuća za odmor porezno su priznati samo uz dva kumulativna uvjeta: društvo mora biti registrirano za djelatnost iznajmljivanja i prijevoza plovilima i zrakoplovima, odnosno iznajmljivanja apartmana i kuća za odmor, i mora od te imovine ostvarivati prihod od najmanje 7 posto nabavne vrijednosti plovila i zrakoplova, odnosno 5 posto nabavne vrijednosti apartmana i kuća za odmor — godišnje. Praktično: jahta nabavne vrijednosti od 500.000 eura mora društvu donositi najmanje 35.000 eura prihoda godišnje da bi njezini troškovi i amortizacija bili priznati. Ako se imovina koristi kroz najam, vrijedi i dodatno pravilo — trošak najma priznat je samo ako je ostvaren prihod najmanje u visini toga troška. Jahta ili apartman u društvu bez stvarne komercijalne eksploatacije porezno su, dakle, najskuplji mogući aranžman: troškovi nepriznati, a pitanje privatnog korištenja otvara i temu izuzimanja i skrivenih isplata dobiti, koje se u nadzoru uvećavaju za PDV, porez na dohodak i doprinose. ## Iz iste obitelji: reprezentacija i manjkovi Uz vozila i plovila, iste logike su i druga uvećanja porezne osnovice koja se tiču granice poslovnog i privatnog. Reprezentacija je priznata 50 posto, s pripadajućim PDV-om — a iznimka pojedinačne vrijednosti do 22 eura bez PDV-a odnosi se na reklamne predmete s nazivom tvrtke ili proizvoda i proizvode iz vlastitog asortimana s oznakom nije za prodaju, što se smatra promidžbom, a ne reprezentacijom. Manjkovi na imovini priznati su do visine utvrđene odlukom gospodarske ili obrtničke komore, a iznad toga uvećavaju osnovicu. I opće pravilo koje vrijedi za većinu ovih stavki: osnovica se ne uvećava ako je na rashod obračunat porez na dohodak — trošak tada mijenja narav i postaje primitak fizičke osobe. ## Zaključak Imovina koja služi i poslovno i privatno najosjetljivija je točka prijave poreza na dobit: pravilo 50 posto za automobile, limit od 54.000 eura za amortizaciju i pragovi prihoda od 7 i 5 posto za plovila i apartmane precizno su definirani i lako provjerljivi u nadzoru. Prije nabave vrijednije imovine kroz društvo isplati se izračunati oba scenarija — uvećanje osnovice ili plaća u naravi — i provjeriti može li se uvjet prihoda realno ispuniti. Za analizu konkretne situacije slobodno se javite. *Članak je informativnog karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Karusel prijevare s PDV-om: kako funkcioniraju i kako se zaštititi > Kako funkcionira karusel prijevara s PDV-om — uloga nestajućeg trgovca, zašto se shema teško otkriva i zašto rizik snose i uredni poduzetnici koji se nađu u lancu. Izvor: https://lazeta.hr/novosti/karusel-prijevare-pdv Kategorija: PDV PRIJEVARE Autor: Ivan Lažeta, ovlašteni porezni savjetnik Karusel prijevare najpoznatiji su i, prema procjenama Europola i Ureda europskog javnog tužitelja, fiskalno najštetniji oblik PDV prijevara u Europskoj uniji — s gubicima reda veličine 50 milijardi eura godišnje na razini Unije. Ime su dobile po tome što se ista roba zna vrtjeti u krug kroz više država članica, a svaki krug državi otme iznos PDV-a koji nikada neće biti uplaćen. No razlog zbog kojeg o njima vrijedi pisati nije samo kriminalistička zanimljivost: u lancu karusel prijevare gotovo uvijek se nađu i društva koja s prijevarom nemaju veze — a upravo ona često na kraju plate račun. ## Zašto karusel prijevare uopće postoje Shema iskorištava temeljnu arhitekturu europskog sustava PDV-a nakon ukidanja graničnih kontrola među državama članicama 1993. godine. Isporuka dobara u drugu državu članicu oslobođena je PDV-a, a porez obračunava stjecatelj u svojoj državi. To znači da roba između država članica putuje bez plaćenog PDV-a — i upravo taj trenutak, u kojem netko drži robu punog PDV potencijala, a porez još nije plaćen, prostor je koji prijevara iskorištava. ## Mehanika sheme: korak po korak Najlakše ju je razumjeti na pojednostavljenom primjeru s četiri sudionika i robom vrijednom 100.000 eura, uz PDV od 25 posto. - Korak 1 — roba ulazi bez stvarno plaćenog PDV-a. Društvo A iz druge države članice isporuči robu hrvatskom društvu B. Isporuka dobara unutar EU oslobođena je PDV-a; B na stjecanje obračunava hrvatski PDV, ali ga istodobno odbija kao pretporez — učinak je nula, pa roba u Hrvatsku ulazi bez ijednog eura stvarno plaćenog poreza. - Korak 2 — nestajući trgovac. Društvo B proda robu domaćem društvu C za 100.000 eura uvećano za 25.000 eura PDV-a i naplati punih 125.000 eura. Zaračunani PDV nikada ne uplati državi: nakon nekoliko mjeseci društvo nestane — bez imovine, bez dostupnih odgovornih osoba, s formalno urednim računima iza sebe. - Korak 3 — posrednici zamućuju trag. Društvo C, takozvani buffer, robu preproda dalje uz malu maržu i svoj dio PDV-a uredno prijavi i plati. Takvih posrednika u lancu može biti i nekoliko — njihova je uloga da lanac produlje i učine urednim na papiru. - Korak 4 — broker traži povrat. Društvo D na kraju lanca robu isporuči natrag u drugu državu članicu, primjerice ponovno društvu A. Ta je isporuka oslobođena PDV-a, pa D od države zatraži povrat pretporeza koji mu je zaračunan pri nabavi — a neto šteta proračuna u bitnome odgovara iznosu od 25.000 eura PDV-a koji B nikada nije uplatio. - Korak 5 — karusel se zavrti. Država iz proračuna vrati porez koji u njega nikada nije ušao, roba je ponovno kod društva A — i krug može krenuti ispočetka. Svaka nova rotacija iste pošiljke znači novu štetu za proračun. Karusel prijevare tipično ciljaju robu velike vrijednosti i male mase, koja se lako i brzo preprodaje — a moguća je i varijanta bez ikakve robe, u kojoj kruže samo računi. Pojedinačno gledano, gotovo svaki sudionik lanca izgleda uredno: računi postoje, roba se kreće, prijave se podnose. Upravo zato se ove sheme teško otkrivaju, a suzbijaju se tek povezivanjem podataka kroz cijeli lanac i međunarodnom razmjenom informacija. ## Zašto je to važno i urednim poduzetnicima Najvažnija poruka za svakoga tko posluje s robom iz drugih država članica: u karusel lanac može se ući i nesvjesno, kupnjom robe po povoljnoj cijeni od dobavljača koji se kasnije pokaže nestajućim trgovcem. Prema ustaljenoj praksi Suda Europske unije, pravo na odbitak pretporeza može se uskratiti poreznom obvezniku koji je znao ili je morao znati da svojom kupnjom sudjeluje u transakciji povezanoj s PDV prijevarom — a isto pravilo sadrži i hrvatski Zakon o PDV-u u članku 127.: obvezniku za kojeg iz objektivnih okolnosti proizlazi da je znao ili morao znati da će PDV iz transakcije ostati neplaćen osporit će se pravo na pretporez. U praksi to znači da porezno tijelo u nadzoru ne mora dokazati da je poduzetnik sudjelovao u prijevari — dovoljno je da utvrdi kako okolnosti transakcije nisu bile provjerene onako kako bi ih razuman poduzetnik provjerio. Posljedica je uskrata pretporeza na ulaznim računima, a u težim slučajevima i kaznenopravna dimenzija. ## Kako se zaštititi Obrana se u ovom području zove dubinska provjera poslovnog partnera — i njezino dokumentiranje. Nekoliko je signala na koje treba obratiti pozornost: - novi dobavljač nudi robu velike vrijednosti po cijeni osjetno povoljnijoj od tržišne, uz pritisak na brzo zaključenje posla - dobavljač je nedavno osnovan, bez poslovne povijesti, zaposlenih ili stvarne infrastrukture, a posluje s neuobičajeno velikim iznosima - PDV identifikacijski broj partnera ne postoji ili nije valjan u VIES sustavu provjere - plaćanja se preusmjeravaju na račune trećih osoba ili u treće zemlje, bez jasnog poslovnog razloga - roba fizički ne prati dokumentaciju — skladišta, prijevoz i količine ne odgovaraju papirima Uz prepoznavanje signala, ključno je provjere provoditi sustavno i čuvati trag o njima: provjera PDV ID-a, sudskog registra i boniteta partnera, dokumentiranje kontakata i uvjeta posla. Upravo taj dokumentirani oprez čini razliku između poduzetnika kojemu se pretporez priznaje i onoga kojemu se uskraćuje. ## Zaključak Karusel prijevare žive na rubovima urednih lanaca isporuke — i zato rizik ne snose samo počinitelji, nego i društva koja su u lanac ušla bez znanja o prijevari. Ako poslujete s robom iz drugih država članica, provjera partnera nije administrativni višak, nego porezna zaštita: jednom uskraćen pretporez teško se vraća, a obrana počinje dokazima o tome što ste provjerili prije transakcije. Za procjenu rizika u vašim opskrbnim lancima ili podršku u nadzoru koji se dotiče ovih pitanja, slobodno se javite. *Članak je utemeljen na znanstvenim radovima hrvatskih autora o kružnim prijevarama i praksi Suda EU; informativnog je karaktera i ne predstavlja porezni savjet za konkretan slučaj.* **Kontakt:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Hrvatska --- # Pravila privatnosti Izvor: https://lazeta.hr/pravila-privatnosti Zadnje ažuriranje: rujan 2026. Ovim se pravilima objašnjava koje osobne podatke Lažeta porezno savjetništvo prikuplja putem ovih internetskih stranica i u okviru poslovnog odnosa, u koje svrhe se obrađuju te koja prava imate u odnosu na svoje podatke. Obrada se provodi u skladu s Općom uredbom o zaštiti podataka (GDPR) i Zakonom o provedbi Opće uredbe o zaštiti podataka. ## Voditelj obrade Voditelj obrade je Lažeta porezno savjetništvo, Štefanovečka cesta 10, Zagreb. Za sva pitanja o obradi osobnih podataka i ostvarivanju prava možete se obratiti na adresu elektroničke pošte ivan@lazeta.hr. ## Koje podatke prikupljamo - podatke koje nam sami pošaljete e-poštom ili telefonom — ime i prezime, kontakt podatke i sadržaj upita - podatke potrebne za pružanje usluge i ispunjenje ugovora, uključujući podatke iz poslovne i porezne dokumentacije - podatke potrebne za izdavanje računa i vođenje poslovnih knjiga - osnovne tehničke podatke o posjetu stranicama, ako su generirani kroz hosting poslužitelj ## Svrhe i pravne osnove obrade Osobne podatke obrađujemo radi odgovora na upite i uspostave kontakta, pružanja usluga poreznog savjetovanja i zastupanja, ispunjenja zakonskih obveza te zaštite pravnih interesa. Pravne osnove obrade su izvršenje ugovora ili poduzimanje radnji prije sklapanja ugovora, ispunjenje pravnih obveza voditelja obrade, legitimni interes te, gdje je to primjenjivo, vaša privola koju možete povući u svakom trenutku. ## Čuvanje povjerljivosti Ovlašteni porezni savjetnik obvezan je čuvati kao profesionalnu tajnu sve podatke koje mu je klijent povjerio ili je do njih došao u obavljanju djelatnosti. Ta obveza traje i nakon prestanka poslovnog odnosa. ## Rokovi čuvanja Podatke čuvamo onoliko dugo koliko je potrebno za ostvarenje svrhe za koju su prikupljeni, a nakon toga u rokovima propisanima poreznim i računovodstvenim propisima te propisima o obveznom čuvanju dokumentacije. Upite koji ne rezultiraju poslovnim odnosom brišemo nakon što prestane potreba za komunikacijom. ## Primatelji podataka Podaci se ne prodaju i ne prosljeđuju trećim osobama u marketinške svrhe. Mogu biti dostupni pružateljima usluga koji za nas obavljaju tehničke ili administrativne poslove (hosting, elektronička pošta, knjigovodstvo), i to samo u mjeri potrebnoj za obavljanje tih poslova te uz odgovarajuće ugovorne obveze zaštite podataka. Podaci se dostavljaju nadležnim tijelima kada za to postoji zakonska obveza. ## Vaša prava - pravo na pristup podacima i informaciju o obradi - pravo na ispravak netočnih i dopunu nepotpunih podataka - pravo na brisanje, kada za obradu više ne postoji pravna osnova - pravo na ograničenje obrade i pravo na prenosivost podataka - pravo na prigovor na obradu koja se temelji na legitimnom interesu - pravo na povlačenje privole, bez utjecaja na zakonitost prethodne obrade Zahtjev možete poslati na ivan@lazeta.hr. Na zahtjev odgovaramo bez nepotrebnog odgađanja, a najkasnije u roku od mjesec dana. Ako smatrate da je obrada nezakonita, imate pravo podnijeti pritužbu Agenciji za zaštitu osobnih podataka (AZOP). ## Kolačići Stranice u svojoj osnovnoj funkciji ne koriste kolačiće za praćenje ni profiliranje posjetitelja. Ako se u budućnosti uvedu analitički ili slični kolačići, posjetitelji će o tome biti obaviješteni, a za njihovu upotrebu tražit će se privola. ## Sigurnost podataka Primjenjujemo tehničke i organizacijske mjere primjerene riziku obrade, uključujući ograničen pristup podacima, zaštitu uređaja i sigurnu razmjenu dokumentacije. ## Izmjene pravila Ova pravila mogu se povremeno izmijeniti radi usklađenja s propisima ili promjenama u načinu obrade. Na stranici je uvijek objavljena važeća verzija s datumom posljednje izmjene. --- # Uvjeti korištenja Izvor: https://lazeta.hr/uvjeti-koristenja Zadnje ažuriranje: rujan 2026. Pristupanjem ovim internetskim stranicama i njihovim korištenjem prihvaćate uvjete navedene u nastavku. Ako se s njima ne slažete, molimo da stranice ne koristite. ## Podaci o pružatelju usluga Stranice objavljuje Lažeta porezno savjetništvo, ured ovlaštenog poreznog savjetnika sa sjedištem na adresi Štefanovečka cesta 10, Zagreb, kontakt: ivan@lazeta.hr, +385 92 350 8437. ## Informativna svrha sadržaja Sadržaj objavljen na stranicama, uključujući tekstove u rubrici Novosti, informativnog je karaktera i predstavlja opći prikaz poreznih propisa i prakse. Takav sadržaj ne predstavlja porezni, pravni ni financijski savjet za konkretan slučaj i na njega se ne treba oslanjati kao na zamjenu za stručno savjetovanje. Za procjenu vaše situacije potrebna je analiza svih relevantnih činjenica i dokumentacije. ## Bez uspostave odnosa klijenta Pregledavanjem stranica, slanjem upita elektroničkom poštom ili telefonskim kontaktom ne uspostavlja se odnos savjetnika i klijenta. Poslovni odnos nastaje tek izričitim dogovorom o pružanju usluge i, gdje je primjenjivo, sklapanjem ugovora te nakon provjere postojanja sukoba interesa. ## Točnost i ažurnost podataka Porezni propisi i praksa nadležnih tijela mijenjaju se, pa objavljeni sadržaj u trenutku čitanja može biti neažuran. Sadržaj se objavljuje s razumnom pažnjom, ali bez jamstva potpunosti, točnosti ili primjenjivosti na pojedinačni slučaj. Iznosi, stope i rokovi navedeni u člancima odnose se na razdoblje navedeno u tekstu. ## Ograničenje odgovornosti Pružatelj ne odgovara za štetu nastalu korištenjem ili nemogućnošću korištenja stranica, ni za odluke donesene isključivo na temelju objavljenog sadržaja bez prethodnog stručnog savjetovanja. ## Intelektualno vlasništvo Svi tekstovi, grafička rješenja, logotip i drugi sadržaji na stranicama zaštićeni su i predstavljaju intelektualno vlasništvo pružatelja, osim kada je izričito navedeno drukčije. Dopušteno je pregledavanje i pohrana sadržaja za osobnu, nekomercijalnu upotrebu. Daljnja objava, prerada ili komercijalna upotreba sadržaja dopušteni su samo uz prethodno pisano odobrenje, uz navođenje izvora. ## Vanjske veze Stranice mogu sadržavati veze na internetske stranice trećih osoba, uključujući profile na društvenim mrežama. Pružatelj ne odgovara za sadržaj, dostupnost ni politike privatnosti takvih stranica. ## Komunikacija elektroničkom poštom Komunikacija elektroničkom poštom nije u potpunosti sigurna te je moguće da poruka bude izgubljena ili dostupna trećima. Dokumentaciju osjetljivog sadržaja preporučujemo dostaviti na dogovoren i zaštićen način. ## Zaštita osobnih podataka Na obradu osobnih podataka primjenjuju se Pravila privatnosti objavljena na ovim stranicama. ## Izmjene uvjeta i primjenjivo pravo Uvjeti korištenja mogu se izmijeniti u svakom trenutku, a izmjene stupaju na snagu objavom na stranicama. Na ove uvjete primjenjuje se pravo Republike Hrvatske, a za rješavanje sporova nadležan je stvarno nadležni sud u Zagrebu. ===================================================== ENGLISH ===================================================== --- # Lažeta Tax Advisory — certified tax adviser in Zagreb > Certified tax adviser in Zagreb. Tax audits and tax disputes, VAT advisory, preventive tax review, transfer pricing and advice for individuals. Source: https://lazeta.hr/en # Tax advisory focused on results. Expert tax solutions for confident business decisions [ARRANGE A CONSULTATION](https://lazeta.hr/en/contact) [SERVICES](https://lazeta.hr/en/services) ## Services - [Tax Audits](https://lazeta.hr/en/services/porezni-nadzor): Preparation and representation through every stage of a tax audit, including appeal proceedings and administrative disputes. - [Tax Advisory and Opinions](https://lazeta.hr/en/services/porezno-savjetovanje): Ongoing tax support for your business, or a one-off expert opinion. - [VAT Advisory](https://lazeta.hr/en/services/pdv-savjetovanje): Advice on complex VAT matters — cross-border transactions, place of supply, input VAT deduction. - [Preventive Tax Review](https://lazeta.hr/en/services/preventivni-pregled): An independent review of your business's tax positions and quantification of risks — ahead of an audit or a transaction. - [Transfer Pricing](https://lazeta.hr/en/services/transferne-cijene): Preparation and annual updating of transfer pricing documentation for related-party transactions. - [Individuals and Personal Wealth](https://lazeta.hr/en/services/fizicke-osobe-imovina): Tax advice for individuals — residency, foreign income, capital gains, crypto-assets, origin of assets. [MORE ABOUT THE SERVICES](https://lazeta.hr/en/services) ## About us Ivan Lažeta is a certified tax adviser and the founder of Lažeta Tax Advisory in Zagreb. He brings to tax practice a background in corporate finance, capital markets and financial accounting forensics. ### Licences and qualifications - Certified tax adviser — Croatian Chamber of Tax Advisers - Certified investment adviser — Croatian Financial Services Supervisory Agency - University Master of Forensics — Financial and Accounting Forensics, University of Split - Adjunct assistant — University Department of Forensic Sciences, University of Split, Chair of Economic Sciences in Forensics [MORE ABOUT US](https://lazeta.hr/en/about) ## Focused on solutions. Results that last. ### Arrange an initial consultation Book a time and find out how we can help your business. [BOOK A CONSULTATION](https://lazeta.hr/en/contact) **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # Services — tax audits, VAT, transfer pricing | Lažeta Tax Advisory > Tax support at every stage of your business: tax audits and disputes, tax advisory and opinions, VAT, preventive tax review, financial forensics, transfer pricing, individuals and personal wealth. Source: https://lazeta.hr/en/services ## For businesses ### Tax Audits and Tax Disputes URL: https://lazeta.hr/en/services/porezni-nadzor A tax audit calls for timely preparation and precise conduct of the proceedings — omissions in documentation and statements are difficult to remedy at later stages. If proceedings continue after the assessment, the outcome depends on the quality of argumentation and command of procedural rules and case law. The service covers every stage of the proceedings: preparation of the business and its documentation ahead of the audit, representation before the Tax Administration as authorised representative, objections to the audit report, appeals against tax assessments, and representation in administrative disputes and extraordinary legal remedies where the statutory conditions are met. **What the service covers:** - Preparation of the business and its documentation ahead of an audit - Representation during the audit as authorised representative - Statements on inspectors' requests and findings, and objections to the audit report - Appeals against tax assessments and enforcement decisions - Drafting of claims and participation in tax-related administrative matters before the administrative courts - Extraordinary legal remedies — reopening of proceedings, restoration to the previous state - Analysis of the statute of limitations on tax debt ### Tax Advisory and Opinions URL: https://lazeta.hr/en/services/porezno-savjetovanje Ongoing cooperation means an adviser who knows the client's business and is involved before decisions with tax implications are made — not after the liability has already arisen. Cooperation is agreed as a monthly retainer or on individual matters. For more complex issues, written expert opinions are prepared, grounded in legislation, case law and the published positions of the Tax Administration. **What the service covers:** - Ongoing tax support under a monthly retainer - Written expert opinions on tax matters - Tax implications of business decisions and transactions - Monitoring of regulatory changes relevant to the client's business - Support to the client's accountants on entries with tax effects ### VAT Advisory URL: https://lazeta.hr/en/services/pdv-savjetovanje Cross-border transactions, the reverse charge mechanism and the right to deduct input VAT are areas where incorrect treatment accumulates across multiple tax periods. The service covers analysis of the VAT treatment of transactions, preparation of expert opinions and structuring of business models from a VAT perspective — domestically, within the EU and with third countries. **What the service covers:** - VAT treatment of supplies of goods and services domestically, within the EU and with third countries - Expert opinions on complex VAT matters - Reverse charge, triangular transactions, e-commerce and OSS procedures - Input VAT deduction and pro-rata apportionment - Review of VAT positions ahead of an audit or major transactions ### Preventive Tax Review URL: https://lazeta.hr/en/services/preventivni-pregled The preventive review follows the methodology of a tax audit: tax positions are examined the way the Tax Administration examines them, and the results serve the client alone. The review concludes with a report setting out the identified risks, their quantification and recommendations for remediation, including corrections of returns. The same methodology applies to tax due diligence in the purchase or acquisition of a company. **What the service covers:** - Review of tax positions across tax types — VAT, corporate income tax, personal income tax, social security contributions - Identification and quantification of tax risks - Recommendations for remediation and corrective returns - Tax due diligence in the purchase, sale or acquisition of a company - Preparing the company for an expected tax audit ### Financial Forensics URL: https://lazeta.hr/en/services/financijska-forenzika Financial forensics combines accounting, tax and investigative expertise in the analysis of business events — from identifying irregularities in financial statements to reconstructing cash flows. Analyses are prepared as independent, documented expert groundwork for tax, court and criminal proceedings — for companies, owners and legal teams. The service is grounded in specialist education in financial accounting forensics. **What the service covers:** - Forensic analysis of business books and financial statements - Identification of irregularities and manipulation in business operations - Reconstruction of cash flows and business events - Expert analyses and groundwork for tax, court and criminal proceedings - Support to legal teams in financially complex cases ### Transfer Pricing URL: https://lazeta.hr/en/services/transferne-cijene Related-party transactions are a regular focus of tax audits. Transfer pricing documentation is the evidence that prices were agreed at arm’s length. Documentation is prepared in line with Croatian regulations and OECD guidelines — from transaction and functional analysis, through benchmarking, to annual updates and defence in an audit. **What the service covers:** - Preparation of transfer pricing documentation - Benchmarking analysis of related-party transactions - Annual updating of existing documentation - Advice on structuring intra-group transactions - Defence of transfer prices in a tax audit ## For individuals ### Individuals and Personal Wealth URL: https://lazeta.hr/en/services/fizicke-osobe-imovina Working for foreign employers, investing in securities and crypto-assets, and holding property in more than one country raise questions of residency, reporting and taxation that call for timely assessment. Alongside tax expertise, the advice is grounded in years of professional experience in investment funds, portfolio management and capital markets, and in a certified investment adviser licence, ensuring a thorough understanding of the financial instruments subject to tax analysis. **What the service covers:** - Determination of tax residency and application of double taxation treaties - Taxation of foreign income — salaries, dividends, interest, pensions - Capital gains on securities, funds and crypto-assets - Tax treatment of art, gold and valuable personal property - Tax treatment of yachts and vessels - Inheritance, gifts and transfers of assets - Proceedings on the origin of assets — advice and representation - Tax advisory for diplomatic missions, international organisations and their staff **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # About us — Ivan Lažeta, certified tax adviser | Lažeta Tax Advisory > Ivan Lažeta, certified tax adviser and member of the Croatian Chamber of Tax Advisers. A background in corporate finance, capital markets and financial accounting forensics. Source: https://lazeta.hr/en/about # Ivan Lažeta Ivan Lažeta is a certified tax adviser and the founder of Lažeta Tax Advisory in Zagreb. He brings to tax practice a background in corporate finance, capital markets and financial accounting forensics. Ivan Lažeta is a certified tax adviser and a member of the Croatian Chamber of Tax Advisers. Before founding his own practice, he served as Head of Controlling at SIXT Croatia, where he was responsible for financial planning, reporting, and the tax and accounting affairs of an international group. He spent part of his career in capital markets as a portfolio manager at ZB Invest, managing investment funds and the portfolios of individual clients. He holds a certified investment adviser licence issued by HANFA. He holds a university master's degree in forensics — at the University of Split he completed the graduate programme in Forensics, specialising in Financial and Accounting Forensics, and was appointed adjunct assistant at the University Department of Forensic Sciences, Chair of Economic Sciences in Forensics. He is co-author of a scientific paper on financial statement manipulation and stock price movements, published in the Montenegrin Journal of Economics. ## Licences and qualifications Certified tax adviser — Croatian Chamber of Tax Advisers Certified investment adviser — Croatian Financial Services Supervisory Agency University Master of Forensics — Financial and Accounting Forensics, University of Split Adjunct assistant — University Department of Forensic Sciences, University of Split, Chair of Economic Sciences in Forensics --- # Contact — tax adviser in Zagreb | Lažeta Tax Advisory > Arrange an initial consultation. Štefanovečka cesta 10, Zagreb. E-mail ivan@lazeta.hr, phone +385 92 350 8437. Source: https://lazeta.hr/en/contact # Arrange an initial consultation. Describe your situation briefly and we will get back to you with a proposed time. - E-mail: ivan@lazeta.hr - Phone: +385 92 350 8437 - Address: Štefanovečka cesta 10, Zagreb ## Get in touch by e-mail or phone The initial consultation serves to assess your situation and agree the next steps. - ivan@lazeta.hr - +385 92 350 8437 ## Location [OPEN IN GOOGLE MAPS](https://maps.google.com/?q=Štefanovečka+cesta+10,+10000+Zagreb) ## Company information - Sole shareholder and director: Ivan Lažeta - Personal identification number (OIB): 31683216034 - Address: Štefanovečka cesta 10 - SWFT / BIC: ZABAHR2X - IBAN: HR7123600001103294843 - Company registered with the Commercial Court in Zagreb – MBS: 081721029 - Subscribed and paid-in share capital: 2.500,00 € - Licence No. 04-133-2/26 of 3 September 2026 issued by the Croatian Chamber of Tax Advisers --- # News — tax practice, explained | Lažeta Tax Advisory > Short guides to tax procedures, deadlines and rules most often overlooked in practice — tax audits, appeals, VAT, contributions and corporate income tax. Source: https://lazeta.hr/en/news - [Tax audit: how the procedure works and what your rights are](https://lazeta.hr/en/news/tax-audit-procedure-and-your-rights) — How a tax audit works in Croatia — from the notice of audit to the audit report, objections and appeal. Find out what your rights and deadlines are at each stage of the procedure. (Markdown: https://lazeta.hr/md/en/news/tax-audit-procedure-and-your-rights.md) - [Appeal against a tax assessment and administrative dispute: deadlines and procedure](https://lazeta.hr/en/news/appeal-and-administrative-dispute) — Unhappy with a tax assessment? A guide to the appeal and the administrative dispute — deadlines for appeals and claims, where they are filed, the course of proceedings before the administrative court, and legal remedies. (Markdown: https://lazeta.hr/md/en/news/appeal-and-administrative-dispute.md) - [Non-taxable employee benefits: what an employer can pay free of tax](https://lazeta.hr/en/news/non-taxable-employee-benefits) — Which allowances, awards and support payments an employer can make to employees free of tax — from occasional awards and meal allowances to remote work and tips. Rules, conditions and the most common pitfalls. (Markdown: https://lazeta.hr/md/en/news/non-taxable-employee-benefits.md) - [Reverse charge in construction: when VAT is not charged on the invoice](https://lazeta.hr/en/news/reverse-charge-construction) — Domestic reverse charge for construction services — which services are covered, which are not, and how foreign contractors in Croatia and Croatian contractors abroad should proceed. (Markdown: https://lazeta.hr/md/en/news/reverse-charge-construction.md) - [Board member of a limited liability company: insurance obligation and the contributions many miscalculate](https://lazeta.hr/en/news/board-member-contributions) — Which contributions a board member pays — employed in their own company, employed elsewhere, or uninsured. Monthly and annual bases, the annual assessment by the Tax Administration, and who is exempt. (Markdown: https://lazeta.hr/md/en/news/board-member-contributions.md) - [A car, a vessel or an apartment in the company: which costs corporate income tax recognises](https://lazeta.hr/en/news/company-cars-vessels-apartments) — The 50 per cent rule for passenger cars, the EUR 54,000 depreciation limit, and the income conditions of 7 per cent for vessels and 5 per cent for apartments — what the tax authority recognises and what increases the corporate income tax base. (Markdown: https://lazeta.hr/md/en/news/company-cars-vessels-apartments.md) - [VAT carousel fraud: how it works and how to protect yourself](https://lazeta.hr/en/news/vat-carousel-fraud) — How VAT carousel fraud works — the role of the missing trader, why the scheme is hard to detect, and why the risk is also borne by legitimate businesses that find themselves in the chain. (Markdown: https://lazeta.hr/md/en/news/vat-carousel-fraud.md) --- # Tax audit: how the procedure works and what your rights are > How a tax audit works in Croatia — from the notice of audit to the audit report, objections and appeal. Find out what your rights and deadlines are at each stage of the procedure. Source: https://lazeta.hr/en/news/tax-audit-procedure-and-your-rights Category: TAX AUDIT Author: Ivan Lažeta, certified tax adviser Few people are left indifferent by a notice of tax audit. Yet an audit is a procedure with clearly prescribed rules, stages and deadlines — and the taxpayer has specific rights within it. Those who know and exercise them in good time significantly influence the course and outcome of the procedure. Below we walk through the entire course of an audit under the General Tax Act. ## What a tax audit is and who conducts it A tax audit is part of the tax relationship in which the tax authority conducts proceedings to verify and establish facts material to the taxation of taxpayers and other persons. It is conducted by tax auditors, tax inspectors and other authorised civil servants. The subject of an audit may be one or more types of tax, and in the case of companies limited by shares and partnerships the audit also covers verification of relationships material to taxation between a member and the company itself. The tax authority selects taxpayers for audit according to their fiscal capacity and a risk assessment, with large taxpayers given priority. A taxpayer cannot influence the selection decision — but can influence everything that follows it. ## Notice of tax audit — the first step An audit generally begins with a notice served on the taxpayer at least 8 days before the audit starts. Exceptionally, it may be served immediately before the start if earlier service would jeopardise the purpose of the audit. The notice must state the legal basis, the subject of the audit, the period under audit, the start date and the taxpayer's obligation to participate in the procedure. Those 8 days are not much, but they are enough for what matters most: reviewing the documentation for the period under audit and engaging professional assistance. In a tax audit of legal persons and natural persons carrying on a registered activity, the authorised representative may only be a professional from among certified tax advisers or attorneys. ## The course of the audit: your rights and obligations During the audit itself, rules apply that protect both sides. The authorised officer must identify themselves to the taxpayer and must conduct the audit with equal care as to all material facts — both those that operate to the taxpayer's detriment and those in the taxpayer's favour. The audit is directed at material facts, those capable of increasing or reducing the tax liability, and its duration is limited to what is strictly necessary. The audit is carried out at the taxpayer's registered office during ordinary business hours, and the taxpayer must make a suitable place of work available. The authorised officer has the right to enter and inspect land and business premises — but the taxpayer or their authorised representative must be allowed to be present during the inspection. ## Closing discussion and the audit report Before drawing up the audit report, the tax authority holds a closing discussion with the taxpayer. Disputed facts, legal assessments, conclusions and their effects on the tax liability are discussed there — it is the last opportunity to clarify positions before they enter the report. An audit report is then drawn up, issued in electronic form and delivered to the taxpayer's electronic mailbox. ## Objection to the audit report — the key deadline The taxpayer has the right to object to the audit report, within a period that may be no shorter than 5 and no longer than 20 days. The tax authority must consider the objection and state the reasons for any rejection in the reasoning of the tax assessment. An objection lodged out of time will not be considered — which is why this is the stage where most is lost through inaction. If the objection presents new facts and material evidence such that the established facts or legal assessments should be changed, a supplementary audit report is drawn up. No objection is permitted against a supplementary report. ## The tax assessment and the appeal The tax assessment is issued on the basis of the facts set out in the audit report and any supplementary report, within 60 days from the expiry of the objection period or from service of the supplementary report. An appeal against the assessment is permitted within 30 days; it is addressed to the competent second-instance authority and filed with the first-instance tax authority. The procedure therefore does not end with the assessment — but the quality of argumentation from the earlier stages substantially determines the prospects in the appeal procedure. ## Tax settlement — an option before the report is served For liabilities newly established in the audit procedure there is also the option of a tax settlement, which may be concluded up until the audit report is served. The conditions are acceptance of the newly established liability and waiver of the right to legal remedies. In return, interest is reduced in proportion to the amount paid, by between 10 and 100 per cent for the amount paid on the day the settlement is concluded, or by 50 per cent where the full amount is paid within 90 days, and a liability established by estimation may be reduced by a total of 5 per cent. A settlement cannot be concluded where the audit has established a suspicion of a criminal offence for which a criminal complaint will be filed. ## How far back an audit can reach: limitation A tax audit may be commenced within three years from the start of the limitation period for the right to assess a tax liability, with limitation itself taking effect after six years. Exceptionally, an audit may be commenced for all periods for which limitation has not taken effect — including in cases of abuse of rights, in proceedings to establish the difference between assets acquired and proven means, in proceedings to combat tax fraud, where there is reasonable suspicion of corruption offences, and in the case of cross-border transactions and transfer pricing. An assessment issued after limitation has taken effect is unlawful, and the tax authorities are required to have regard to limitation of their own motion. ## Conclusion A tax audit has a clear structure: notice, audit activities, closing discussion, audit report, objection, assessment, appeal. At each of these stages there are rights that can be exercised and deadlines that must not be missed — and the most can be achieved at the very start, while the facts are still being established. If you have received a notice of tax audit or the procedure is already under way, involving a certified tax adviser in good time can significantly influence its course and outcome — feel free to get in touch to discuss your situation. *This article is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # Appeal against a tax assessment and administrative dispute: deadlines and procedure > Unhappy with a tax assessment? A guide to the appeal and the administrative dispute — deadlines for appeals and claims, where they are filed, the course of proceedings before the administrative court, and legal remedies. Source: https://lazeta.hr/en/news/appeal-and-administrative-dispute Category: TAX DISPUTES Author: Ivan Lažeta, certified tax adviser A tax assessment is not the end of the procedure. If you disagree with it, both ordinary and extraordinary legal remedies are available to you — first an appeal, and then an administrative dispute before the court. Both routes have strict deadlines and clear rules, and a missed deadline generally means a lost opportunity. Below we walk through the course of both procedures: from lodging an appeal to the judgment and the legal remedies against it. ## Appeal against a tax assessment: a 30-day deadline An appeal against a first-instance tax assessment is permitted within 30 days. It is addressed to the competent second-instance authority and filed with the first-instance tax authority — in person, by registered post, or declared into the record. If an appeal is filed directly with the second-instance authority within the deadline, it is deemed timely, and that authority will forward it to the first-instance authority without delay. An appeal must contain all the elements of any other submission and must, in addition, identify the assessment being challenged, the name of the authority that issued it, and the grounds of dissatisfaction with the assessment. An appeal may also be lodged where no assessment has been issued at all within the prescribed period — on account of so-called administrative silence, and in that case it may be filed directly with the second-instance authority. Three points from practice are worth knowing. First, an appeal generally has suspensive effect, although the authority may exceptionally decide that it does not — in order to protect the public interest, take urgent measures, or avert damage that could not otherwise be averted. Second, a party may waive the right of appeal from the day the assessment is received until the appeal deadline expires, and may withdraw an appeal already lodged right up until the decision on the appeal is dispatched — but neither a waiver nor a withdrawal can be revoked. Third, if the instruction on legal remedies in the assessment is incorrect, the party may proceed either under the applicable legislation or according to the instruction — an incorrect instruction must not operate to the party's detriment. ## What happens to your appeal The first-instance authority first examines whether the appeal is admissible, timely and lodged by an authorised person; if not, it will reject it by decision. If it is, it considers the lawfulness of the challenged assessment — and here there is an option that is often forgotten: if it finds the appeal well founded, the first-instance authority may itself replace the assessment with a new one, without sending the file to the higher instance. Otherwise, it forwards the appeal together with the file to the second-instance authority. The second-instance authority may dismiss the appeal, annul the assessment in whole or in part, or vary it. It will annul the assessment and decide the matter itself if it finds that the facts were established incompletely or incorrectly, that the rules of procedure were not observed, that the operative part is unclear or contradicts the reasoning, or that the legislation was applied incorrectly. An important rule protecting the appellant applies here: the second-instance authority generally may not vary the assessment to the detriment of the party who lodged the appeal. The reasoning of the decision on the appeal must address all the grounds of appeal — and an administrative dispute may be brought against the second-instance decision. ## Administrative dispute: a claim within 30 days Administrative disputes are governed by the Administrative Disputes Act, which has applied since 1 July 2024. A dispute is brought by a claim which may seek the annulment or a declaration of nullity of a decision, the issuing of a decision not issued within the prescribed period, or action by the defendant; alongside the principal claim, the return of property and compensation for damage may also be sought. The deadline for a claim is 30 days from service of the decision. If the decision was not served on the party at all, the deadline is 90 days from becoming aware of the decision, and the same deadline applies where the decision incorrectly states that a claim is not permitted. The claim is filed with the competent administrative court in person, by post, or electronically through the information system — where an electronic claim must bear a qualified electronic signature. A claim filed within the deadline with a court lacking jurisdiction, or with the defendant, is also deemed timely. Unlike an appeal, a claim generally has no suspensive effect. The court may nevertheless decide that it does, if enforcement of the decision would cause the claimant damage that would be difficult to repair and a stay is not contrary to the public interest. And one procedural particularity to bear in mind: the authorised representative for proceedings before the administrative court may be an attorney, a person employed by the claimant, or a close relative — a tax adviser does not appear before the court as authorised representative, but their expert analysis and preparation of the claim and evidence form the substantive basis of the dispute. ## The course of the dispute and the judgment On receipt of the claim the court examines its own jurisdiction, the regularity of the claim and the conditions for conducting the dispute, and then serves the claim on the defendant for a response, with a deadline of between 30 and 60 days. The defendant must submit the complete case file with the response — if it fails to do so, the court may decide even without the file. The court freely assesses the evidence and establishes the facts, taking into account both the facts from the administrative procedure and those it establishes itself. The hearing is public and, as a rule, a single session is scheduled for the taking of all evidence; in the cases prescribed by law the court may decide the dispute by judgment without a hearing — for instance where the facts are undisputed and only the application of the law is contested, or where it finds from the state of the file that the decision is unlawful. The court decides on the claim by judgment, which may be based only on facts and evidence on which the parties have been given the opportunity to comment. ## After the judgment: appeal to the High Administrative Court and extraordinary remedies The parties may lodge an appeal against a judgment of the administrative court, which is decided by the High Administrative Court of the Republic of Croatia. The deadline is 15 days from service of the judgment, and the appeal is filed with the administrative court that issued it. There are three grounds: a material breach of the rules of procedure, incorrectly or incompletely established facts, and incorrect application of substantive law. An appeal against a judgment stays its enforcement — but it is not permitted in every case, as the law also prescribes exceptions. Alongside the appeal as an ordinary legal remedy, there are extraordinary ones: reopening of the dispute and a request for extraordinary review of the lawfulness of a final judgment. These come into consideration only in special situations prescribed by law — but they mean that even a final judgment is not always the last word. ## Conclusion The road from a tax assessment to a final court decision has clear stages: an appeal within 30 days, a decision on the appeal, a claim to the administrative court within 30 days, a judgment and, if needed, an appeal to the High Administrative Court within 15 days. Each of these stages calls for a timely response and well-prepared argumentation — because a dispute is generally won or lost on the facts and evidence brought into the procedure in good time. If you are considering an appeal against a tax assessment, or your case is already in the appeal procedure, an expert assessment of its merits before taking the next step can save both time and money — feel free to get in touch. *This article is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # Non-taxable employee benefits: what an employer can pay free of tax > Which allowances, awards and support payments an employer can make to employees free of tax — from occasional awards and meal allowances to remote work and tips. Rules, conditions and the most common pitfalls. Source: https://lazeta.hr/en/news/non-taxable-employee-benefits Category: INCOME AND CONTRIBUTIONS Author: Ivan Lažeta, certified tax adviser Non-taxable benefits are the most cost-effective way of rewarding employees: the employee receives the full amount, and the employer bears neither tax nor contributions. But precisely because they are so favourable, the conditions for paying them are precisely prescribed — and a mistake means tax assessed retrospectively, and sometimes contributions as well. Below is an overview of what an employer may pay free of tax and the rules to watch. ## Two groups of receipts outside taxation The Income Tax Act distinguishes between receipts that are not regarded as income at all and receipts on which tax is not payable. The first group includes, for example, receipts for which a natural person provides no market consideration — social support, inheritances and gifts, receipts from the disposal of personal property, compensation — as well as donations for healthcare needs subject to separate records and payment to a bank account. An important warning from the Act itself applies here: if such receipts are connected with the generation of income, they are regarded as taxable income. The second group covers receipts on which tax is not payable up to prescribed amounts — and this is where employers find what interests them most: the allowances, awards and support payments that may be made to employees free of tax, in the amounts governed by Article 7 of the Ordinance on Income Tax. ## What an employer may pay free of tax The catalogue of non-taxable allowances, awards and support payments in Article 7 of the Ordinance is broad and covers most of the usual situations in an employment relationship: - business travel costs — transport, accommodation, per diems - per diems for fieldwork in Croatia and abroad - reimbursement of commuting costs to and from work - support payments — on the death of a family member, for an employee's disability, support to the family in the event of an employee's death - long-service awards and an annual occasional award - a cash award for work results, up to the prescribed annual amount - a flat-rate meal allowance or meals based on supporting documents, up to the prescribed amounts - reimbursement of employee accommodation costs, and meals and accommodation for seasonal workers in agriculture - reimbursement of childcare costs for employees' pre-school children - an allowance to cover hospitality and tourism services intended for employees' holidays, up to the prescribed annual amount - premiums for supplementary and additional health insurance based on supporting documentation, up to the prescribed annual amount - water and hot and cold beverages made available by the employer to employees during working hours — with the exception of beverages containing alcohol The amounts up to which these payments are non-taxable are prescribed by the Ordinance and are subject to amendment, so they should always be checked against the version in force before payment. ## Remote work: an allowance with a rule that is often overlooked For work at a remote workplace, the Labour Act provides that the employer must contractually agree reimbursement of costs where such work is agreed as permanent or lasts more than seven working days in a month. For tax purposes, an employee may be paid a non-taxable flat-rate allowance of up to EUR 4.00 per day of work from home, and no more than EUR 70.00 per month. And a detail regularly overlooked in practice: if an employee works from home for a full month, no non-taxable commuting allowance may be paid for that month. ## Tips: non-taxable up to the prescribed annual amount For tax purposes a tip is defined as a reward for a service well performed, received from third parties and recorded in the fiscalisation system — and that is the key condition: the tax rules apply only to tips that have been fiscalised, linked to an issued receipt. The non-taxable portion is the EUR 3,600.00 per year prescribed by the Ordinance — an amount that applies in both 2025 and 2026 — and above that a tip is taxed as other income at a rate of 20 per cent, finally and without contributions. Non-taxable tips may be paid to employees, to students and pupils working through an agency, and to apprentices on professional practice, and a sole trader may also receive a non-taxable tip, subject to the obligation to report it in the JOPPD form. In the business books, tips are neither income nor expense of the entrepreneur — they are a pass-through item to the employee. ## Monitoring the limits: the employer no longer depends on the employee's statement For non-taxable receipts subject to an annual limit per employee — the occasional award, the award for work results, the flat-rate meal allowance, the holiday allowance, the childcare allowance, premiums for supplementary and additional health insurance, and non-taxable tips — the Tax Administration provides employers with visibility, through the ePorezna system, of amounts already used with other payers. For these receipts, the employee no longer provides the employer with a statement of receipts obtained from another employer: the information is verified directly. ## What to check before paying Before every non-taxable payment it is worth running through a short checklist: are the conditions for a non-taxable payment met; is the total amount within the limit, including payments by other payers; may two non-taxable receipts be paid to the same person; may a receipt set as a monthly amount be paid retrospectively, and for which periods; which receipts may be paid solely on the basis of an employment relationship, and how does payment after the employment relationship ends affect the treatment; and — if more than the non-taxable amount is paid — is only tax due on the difference, or contributions as well. The answers differ from receipt to receipt, and this is precisely where the most expensive mistakes occur. ## Conclusion Non-taxable benefits are a lawful and generous space for rewarding employees, but a space with clearly drawn boundaries: prescribed amounts, prescribed conditions, a prescribed manner of payment. It pays for an employer to set out a policy on non-taxable payments once a year — what, to whom, how much and when — rather than deciding on them payment by payment. If you would like to check whether you are using the non-taxable options to their full extent and without risk, feel free to get in touch. *Amounts verified against the legislation in force in July 2026; before publication in later years, re-check Article 7 of the Ordinance on Income Tax. This article is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # Reverse charge in construction: when VAT is not charged on the invoice > Domestic reverse charge for construction services — which services are covered, which are not, and how foreign contractors in Croatia and Croatian contractors abroad should proceed. Source: https://lazeta.hr/en/news/reverse-charge-construction Category: VAT Author: Ivan Lažeta, certified tax adviser Few VAT rules cause as much doubt in practice as the domestic reverse charge in construction: the contractor does not charge VAT on the invoice, and the obligation to account for it passes to the recipient of the service. The rule sounds simple, but the boundary between the services to which it applies and those to which it does not sometimes runs through — the same building. Below: who is covered, which services are included and which are not, and how foreign contractors should proceed. ## What the domestic reverse charge is Under Article 75(3) of the VAT Act, a taxable person registered in the VAT register in Croatia is liable to pay VAT when specifically defined supplies are made to them. Alongside construction services, these are supplies of used material and waste, supplies of immovable property where the supplier has opted for taxation under Article 40(4) of the Act, supplies of immovable property sold by a debtor in enforcement proceedings, transfers of greenhouse gas emission allowances, and supplies of concrete steel and iron — reinforcement. For construction services, the reverse charge applies to the works as a whole, with or without the material used: this is a single service in which the labour is not separated from the material installed. ## Which construction services fall under the reverse charge The Act prescribes the reverse charge for construction services in connection with the construction, maintenance, reconstruction or removal of structures, including repair and cleaning services. Article 152 of the VAT Ordinance elaborates on this, so the following are covered: - works within the scope of construction — the building, maintenance, reconstruction and removal of a building or parts of it as listed in Annex II to the Ordinance - ancillary works necessary for carrying out those works, where they are contracted and performed together with them - horticultural and landscaping works, where carried out within the construction or reconstruction of a building - architectural, construction, geodetic, mechanical and electrical engineering services, where required for carrying out the works - professional supervision of construction and the services of a health and safety coordinator in connection with the works - the supply of personnel performing construction services, and the hire of construction machinery and equipment with an operator - cleaning services performed within the scope of construction - installation, calibration, trial testing and commissioning of devices and equipment during construction or reconstruction - geomechanical, geotechnical, geophysical and similar investigative works required for carrying out the works Annex II to the Ordinance also lists specific types of works: structural works, electrical installation and communications works, masonry, insulation, plumbing, gas installation, glazing, sheet metal, carpentry, parquet, painting and decorating works, installation of joinery and metalwork, heating and cooling installation, lift installation and others. ## Which services are not covered — and where mistakes are most often made The Ordinance expressly excludes a number of services: testing parts of a structure to verify essential requirements, the manufacture of construction products, periodic inspections and repairs of devices and equipment already installed, the cleaning of streets and roads, routine cleaning of premises and window washing outside the scope of construction, horticultural works outside construction, chimney sweeping services, the preparation of spatial plans, energy audits and certificates, expert appraisal services, and the transport of construction material, workers and equipment such as scaffolding, cranes and tools. The best example of how fine the boundary is comes from practice itself: maintenance of the structural part of a property — repairing windows, walls or doors — falls under the reverse charge, but maintenance of installed equipment, such as a lift, a boiler or a boiler room, does not. The same building, two different VAT treatments, depending on exactly what is being repaired. ## A foreign contractor working on property in Croatia Where a service relating to property in Croatia — construction, but also engineering or architectural services connected with building or design — is performed by a contractor without a registered office in Croatia, the treatment depends on their registration. If they are not registered for VAT purposes in Croatia, the person liable to account is the Croatian recipient under Article 75(2) of the Act, who reports the liability in the VAT form among supplies received from taxable persons without a registered office in Croatia. If the foreign contractor is registered for VAT purposes in Croatia, the domestic reverse charge under Article 75(3) applies to construction works — the contractor issues an invoice with the domestic reverse charge, reports the supply in the VAT form and submits the PPO form quarterly. If the recipient of the works is a natural person, there is no reverse charge: the foreign contractor must register for VAT purposes in Croatia or apply the OSS scheme. And a practical note: works lasting longer than six months may create a permanent establishment for a foreign contractor — but that is an institute of corporate income tax, with possibly different periods under a double taxation treaty, so it should be assessed separately from the VAT treatment. ## A Croatian contractor working on property abroad The reverse situation: services relating to property are taxed where the property is located, so works by a Croatian contractor on property in another country are not subject to taxation in Croatia — the invoice carries a note that the supply is not subject to taxation pursuant to Article 19 of the VAT Act. Whether the contractor will have to register in that country depends on its legislation: for works for a taxable person, the reverse charge applies if that country prescribes it, and if not, registration follows. For works for a natural person, registration is the rule, with the possibility of the OSS scheme — except for supply with installation, such as the fitting of construction joinery. Since 1 January 2025 there is also the option of applying the cross-border scheme for small taxable persons, if the value of supplies within the EU does not exceed EUR 100,000 per year and the threshold in the country where the works are carried out has not been exceeded. ## Records and returns Supplies subject to the domestic reverse charge are reported in the VAT form under the separate line for the domestic reverse charge, and alongside the books of outgoing and incoming invoices the taxable person also keeps separate records of the domestic reverse charge. One restriction is also worth remembering: accounting for VAT on the basis of collected consideration does not apply to supplies subject to the reverse charge. ## Conclusion The reverse charge in construction is a rule with a long list of covered services and an equally long list of exceptions — and an incorrect assessment means either VAT charged without basis or a liability not accounted for by the recipient, with an effect that repeats invoice after invoice. For more complex contracts, combinations of works and equipment, or foreign contractors, checking the VAT treatment before contracting is far cheaper than corrections after the fact. Feel free to get in touch to have a specific transaction analysed. *This article is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # Board member of a limited liability company: insurance obligation and the contributions many miscalculate > Which contributions a board member pays — employed in their own company, employed elsewhere, or uninsured. Monthly and annual bases, the annual assessment by the Tax Administration, and who is exempt. Source: https://lazeta.hr/en/news/board-member-contributions Category: CONTRIBUTIONS Author: Ivan Lažeta, certified tax adviser Special rules on contributions apply to board members of commercial companies — and this is precisely where owners of smaller companies most often end up paying more than they expected, generally a year later, by decision of the Tax Administration. The rules apply to board members, executive directors and liquidators of commercial companies and to managers of cooperatives, and they differ depending on whether the person is employed, where they are employed, and on what basis they are insured. ## Insurance obligation: who must be insured In pension insurance, board members, executive directors and liquidators of commercial companies and managers of cooperatives are subject to compulsory insurance if they are not insured on another basis. In health insurance, board members, executive directors, liquidators and managers of cooperatives are subject to compulsory insurance if they are not compulsorily covered by health insurance on the basis of work for another legal or natural person in Croatia or another EU Member State. No contributions are payable for unemployment insurance. ## Three situations — and three different persons liable for contributions Who bears the contributions depends on the board member's basis of insurance. The first situation: the board member is not employed anywhere and is insured precisely on the basis of board membership — in which case they are themselves liable to pay the contributions, on a monthly base determined by a factor of 1.0 — for 2026 that is EUR 1,993.00 per month. A word of caution here: if the company were to reimburse them for these outlays, such a payment is treated as other income, with contributions and tax. The second situation: the board member is insured on another basis — they are employed by another employer, who accounts for contributions on the agreed salary, at least on the minimum wage, or they are insured as a self-employed person and pay the contributions for their own insurance themselves. The third situation: the board member is employed by the company in which they were appointed — in which case the company is the person liable to account for and pay the contributions, on at least a monthly base determined by a factor of 0.65, with the base determined proportionally in the case of part-time work. ## Employed in your own company: the salary may be below the minimum, the contributions may not The board member and the company agree the level of salary in an employment contract or a management contract. The Minimum Wage Act does not apply to board members, executive directors and liquidators — but only if they are the sole employees in the company. Their salary may then be below the minimum wage, but contributions are nevertheless accounted for on the base prescribed for an employed board member. If, alongside the board member, the company also has other employees, the board member is entitled to the minimum wage. Specifically, for 2026: if the agreed salary of a full-time employed board member is equal to or lower than EUR 1,295.45, contributions are accounted for on a base of EUR 1,295.45 per month; if the salary is higher, contributions are based on the agreed salary. For part-time work, the proportional part of that base applies — and a higher base cannot be set optionally. In practice this means that on a salary of, say, EUR 1,050.00 gross — the minimum wage for 2026 — the company does not account for contributions on the salary, but on the prescribed base of EUR 1,295.45. ## The annual assessment: the decision that surprises many Alongside the monthly bases there is also an annual base for contributions: the average monthly salary in Croatia multiplied by a factor of 0.65 and by 12 months, which for 2026 amounts to EUR 15,545.40. If less has been paid in contributions for a board member during the year, on all bases of insurance, than would be accounted for on the annual base, the board member pays the difference themselves. The difference is established in a separate procedure by the Tax Administration after the end of the year, which serves a decision — the annual liability so established is final, and is payable within 15 days of service of the decision. Two rules from the source material are worth highlighting in particular. First, contributions paid on other income and other activity are not credited against the annual liability. Second, the liability is established according to the prescribed base regardless of the number of companies in which the person is a board member — more positions do not mean more bases. A typical example from practice: a board member employed part-time in their own company, with contributions on 50 per cent of the base, will pay the difference up to the full annual base themselves under the annual assessment. The same applies to a board member of company A employed by employer B on the minimum wage — if the annual total of bases is below the prescribed one, they pay the difference themselves. ## Who is not assessed for the annual difference The annual base is reduced proportionally for periods in which the contribution obligation was dormant — sick leave at the expense of the Croatian Health Insurance Fund, maternity and parental leave — and where the person was covered by insurance for a period shorter than the calendar year, for instance where the company was established during the year. The obligation to pay the difference will not be established for a board member who is a pension beneficiary, other than a beneficiary of a disability pension due to partial loss of working capacity, nor for a board member of a newly established company which has not carried on any activity since registration and has no turnover on its account — which, according to the practice of the Tax Administration, is evidenced by a statement of inactivity. Nor is it established for a person who already pays contributions under a decision of the Tax Administration as an uninsured board member, on a base with a factor of 1.0. ## Foreign nationals on the boards of Croatian companies Foreign nationals who are board members of companies with a registered office in Croatia are not insured in Croatia if they are insured in another EU Member State, the EEA or Switzerland — the evidence being an A1 certificate, which may also be issued retrospectively. For countries with which Croatia applies a social security agreement, the obligation depends on a certificate from the competent authority of that country. Those who cannot obtain such a certificate, and nationals of third countries, must be insured in Croatia — regardless of whether they are insured in their own country. ## Conclusion The status of board member brings its own rules on contributions at three levels: the insurance obligation, the monthly base and the annual assessment. The most expensive mistake is assuming that contributions are taken care of simply because someone is employed somewhere — the annual base applies to everyone, and the Tax Administration's decision arrives afterwards, with a short payment deadline. If you are a board member and are unsure whether your payments satisfy the annual base, checking before the year ends leaves room for correction — feel free to get in touch. *Amounts updated for 2026 in line with the Regulation on the Minimum Wage and the Order on Contribution Bases, verified in July 2026; re-check for later years. This article is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # A car, a vessel or an apartment in the company: which costs corporate income tax recognises > The 50 per cent rule for passenger cars, the EUR 54,000 depreciation limit, and the income conditions of 7 per cent for vessels and 5 per cent for apartments — what the tax authority recognises and what increases the corporate income tax base. Source: https://lazeta.hr/en/news/company-cars-vessels-apartments Category: CORPORATE INCOME TAX Author: Ivan Lažeta, certified tax adviser A car in the company, a yacht in the company, an apartment in the company — the three most common forms of assets where private and business use become intertwined, and three areas for which the Corporate Income Tax Act has special, strict rules. Those who do not know them return duly booked expenses to the tax base — often only in an audit, with interest. Here is how those rules work. ## Passenger cars: the 50 per cent rule The tax base is increased by 50 per cent of the costs, with the corresponding VAT, of owned or leased passenger cars, vessels, aircraft and similar means used for transporting management and other employees — where no salary is determined on the basis of the use of those means. Insurance and interest costs are excluded, as are road motor vehicle and vessel tax and mandatory fees and charges on registration: these are recognised in full. Exactly what falls within that 50 per cent depends on how the vehicle is used: - a vehicle owned by the company — fuel and oils, maintenance and repairs, registration, depreciation - rent-a-car — the fee and fuel costs - a vehicle under an operating lease — the fee, fuel, maintenance and all other costs - a vehicle under a finance lease — everything as for an owned vehicle An alternative exists: if a benefit in kind is determined for the user of the vehicle on the basis of private use and income tax is accounted for on it, the tax base is not increased for those costs — the vehicle costs are then recognised in full. Which approach is more favourable is a matter of specific calculation: it depends on the value of the vehicle, the extent of the costs and the user's salary. ## Depreciation: rates and the EUR 54,000 limit For passenger cars, the tax-allowable depreciation rate is 20 per cent per year, with a useful life of five years — and the prescribed rates may also be doubled. Depreciation is calculated individually, using the straight-line method, and runs as a tax expense from the first day of the month following the month of being brought into use. But for means of personal transport a value limit also applies: depreciation is recognised up to EUR 54,000 of acquisition cost per asset. For the portion of acquisition cost above that amount, depreciation is recognised only if the asset serves exclusively a registered activity of hire or transport. A more expensive car is therefore not prohibited — but the portion of depreciation above the limit remains permanently at the company's expense. The general rule is also worth remembering: depreciation of assets not used to carry on the activity is not tax-recognised, even though accounting rules still require depreciation to be calculated. ## Vessels, aircraft, apartments and holiday homes: the 7 and 5 per cent rule For this category of assets the rules are the strictest. Depreciation and the associated costs of vessels, aircraft, apartments and holiday homes are tax-recognised only subject to two cumulative conditions: the company must be registered for the activity of hiring out and transport by vessel and aircraft, or of hiring out apartments and holiday homes, and it must generate income from those assets of at least 7 per cent of the acquisition value of vessels and aircraft, or 5 per cent of the acquisition value of apartments and holiday homes — per year. In practical terms: a yacht with an acquisition value of EUR 500,000 must bring the company at least EUR 35,000 of income per year for its costs and depreciation to be recognised. If the assets are used through a lease, an additional rule applies — the lease cost is recognised only if income has been generated at least in the amount of that cost. A yacht or an apartment in a company without genuine commercial exploitation is therefore the most expensive possible arrangement in tax terms: costs unrecognised, while the question of private use also opens up the topic of withdrawals and hidden profit distributions, which in an audit are increased by VAT, income tax and contributions. ## From the same family: entertainment and shortages Alongside vehicles and vessels, other increases of the tax base concerning the boundary between business and private follow the same logic. Entertainment is recognised at 50 per cent, with the corresponding VAT — and the exception for individual value up to EUR 22 excluding VAT relates to promotional items bearing the name of the company or product and products from the company's own range marked not for sale, which is regarded as promotion rather than entertainment. Shortages of assets are recognised up to the level established by a decision of the chamber of commerce or the chamber of trades and crafts, and above that they increase the base. And a general rule that applies to most of these items: the base is not increased if income tax has been accounted for on the expense — the cost then changes its nature and becomes a receipt of a natural person. ## Conclusion Assets serving both business and private purposes are the most sensitive point of a corporate income tax return: the 50 per cent rule for cars, the EUR 54,000 depreciation limit and the income thresholds of 7 and 5 per cent for vessels and apartments are precisely defined and easily verified in an audit. Before acquiring more valuable assets through a company it pays to calculate both scenarios — an increase of the base or a benefit in kind — and to check whether the income condition can realistically be met. Feel free to get in touch to have a specific situation analysed. *This article is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # VAT carousel fraud: how it works and how to protect yourself > How VAT carousel fraud works — the role of the missing trader, why the scheme is hard to detect, and why the risk is also borne by legitimate businesses that find themselves in the chain. Source: https://lazeta.hr/en/news/vat-carousel-fraud Category: VAT FRAUD Author: Ivan Lažeta, certified tax adviser Carousel fraud is the best known and, according to estimates by Europol and the European Public Prosecutor's Office, the most fiscally damaging form of VAT fraud in the European Union — with losses of the order of EUR 50 billion per year at Union level. It takes its name from the fact that the same goods can circulate in a loop through several Member States, with each loop depriving the state of an amount of VAT that will never be paid. But the reason it is worth writing about is not merely its criminological interest: a carousel fraud chain almost always also contains companies that have nothing to do with the fraud — and it is precisely those companies that often end up paying the bill. ## Why carousel fraud exists at all The scheme exploits the fundamental architecture of the European VAT system following the abolition of border controls between Member States in 1993. A supply of goods to another Member State is exempt from VAT, and the tax is accounted for by the acquirer in their own country. This means that goods travel between Member States without VAT having been paid — and it is precisely that moment, in which someone holds goods with the full VAT potential while the tax has not yet been paid, that the fraud exploits. ## The mechanics of the scheme, step by step It is easiest to understand through a simplified example with four participants and goods worth EUR 100,000, with VAT at 25 per cent. - Step 1 — the goods enter without VAT actually paid. Company A from another Member State supplies goods to Croatian company B. An intra-EU supply of goods is exempt from VAT; B accounts for Croatian VAT on the acquisition but simultaneously deducts it as input VAT — the effect is zero, so the goods enter Croatia without a single euro of tax actually paid. - Step 2 — the missing trader. Company B sells the goods to domestic company C for EUR 100,000 plus EUR 25,000 of VAT and collects the full EUR 125,000. It never pays the VAT charged to the state: after a few months the company disappears — with no assets, no accessible responsible persons, and formally proper invoices left behind. - Step 3 — intermediaries blur the trail. Company C, the so-called buffer, resells the goods on at a small margin and duly reports and pays its share of VAT. There may be several such intermediaries in the chain — their role is to lengthen the chain and make it look proper on paper. - Step 4 — the broker claims a refund. Company D at the end of the chain supplies the goods back to another Member State, for instance to company A again. That supply is exempt from VAT, so D asks the state for a refund of the input VAT charged to it on acquisition — and the net loss to the budget essentially corresponds to the EUR 25,000 of VAT that B never paid. - Step 5 — the carousel spins. The state refunds from the budget a tax that never entered it, the goods are back with company A — and the loop can start again. Each new rotation of the same consignment means fresh damage to the budget. Carousel frauds typically target goods of high value and low mass, which are easily and quickly resold — and a variant without any goods at all is also possible, in which only invoices circulate. Viewed individually, almost every participant in the chain looks proper: invoices exist, goods move, returns are filed. That is precisely why these schemes are hard to detect, and they are countered only by linking data across the entire chain and by international exchange of information. ## Why this matters to legitimate businesses too The most important message for anyone trading in goods from other Member States: it is possible to enter a carousel chain unknowingly, by buying goods at a favourable price from a supplier who later turns out to be a missing trader. Under the settled case law of the Court of Justice of the European Union, the right to deduct input VAT may be refused to a taxable person who knew or ought to have known that, by their purchase, they were participating in a transaction connected with VAT fraud — and the same rule is contained in Article 127 of the Croatian VAT Act: a taxable person in respect of whom it follows from objective circumstances that they knew or ought to have known that the VAT on the transaction would remain unpaid will be denied the right to input VAT. In practice this means that, in an audit, the tax authority does not have to prove that the business participated in the fraud — it is enough to establish that the circumstances of the transaction were not checked the way a reasonable business would have checked them. The consequence is denial of input VAT on incoming invoices and, in more serious cases, a criminal law dimension as well. ## How to protect yourself In this area the defence is called due diligence on your business partner — and documenting it. There are several signals to watch for: - a new supplier offers high-value goods at a price noticeably below the market, with pressure to close the deal quickly - the supplier was recently established, with no business history, employees or genuine infrastructure, yet trades in unusually large amounts - the partner's VAT identification number does not exist or is not valid in the VIES verification system - payments are redirected to the accounts of third parties or to third countries, without a clear business reason - the goods do not physically follow the documentation — warehouses, transport and quantities do not match the paperwork Alongside recognising the signals, it is essential to carry out checks systematically and to keep a record of them: verification of the VAT ID, the court register and the partner's creditworthiness, and documentation of contacts and the terms of the deal. It is precisely that documented diligence that makes the difference between a business whose input VAT is recognised and one whose is denied. ## Conclusion Carousel frauds live on the edges of legitimate supply chains — and for that reason the risk is borne not only by the perpetrators, but also by companies that entered the chain without knowledge of the fraud. If you trade in goods from other Member States, checking your partners is not administrative excess but tax protection: input VAT once denied is hard to recover, and the defence begins with evidence of what you checked before the transaction. For an assessment of the risks in your supply chains, or support in an audit touching on these issues, feel free to get in touch. *This article is based on scientific papers by Croatian authors on carousel fraud and on the case law of the Court of Justice of the EU; it is informational in nature and does not constitute tax advice for any individual case.* **Contact:** ivan@lazeta.hr · +385 92 350 8437 · Štefanovečka cesta 10, 10000 Zagreb, Croatia --- # Privacy Policy Source: https://lazeta.hr/en/privacy-policy Last updated: September 2026. This policy explains which personal data Lažeta Tax Advisory collects through this website and in the course of a business relationship, the purposes for which it is processed, and the rights you have in relation to your data. 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