{"id":5943,"date":"2026-10-27T13:30:36","date_gmt":"2026-10-27T12:30:36","guid":{"rendered":"https:\/\/dil-93.hr\/cro\/docs\/rip-interna-baza-znanja\/rstickets-kategorija-1\/rstickets-109\/"},"modified":"2026-10-27T14:09:26","modified_gmt":"2026-10-27T13:09:26","slug":"povratna-naknada","status":"publish","type":"docs","link":"https:\/\/dil-93.hr\/cro\/docs\/rip-interna-baza-znanja\/veleprodaja\/povratna-naknada\/","title":{"rendered":"Povratna naknada"},"content":{"rendered":"

Instant rješenje:<\/strong>
\n1. U skladištu popuniti postoje\u0107e polje „Povratna naknada“
\n2. Otvoriti u skladištu artikl „Povratna naknada“ u skladištu sa stopom pdv 0% (provjeriti koja pg radi prikaza u pdv obrascu) i VPC 0,5 kn, usluga?
\n3. Na kraju izrade VP ra\u010duna dodati spomenuti artikl i upisati potrebnu koli\u010dinu 
\n4. U parametrima odabrati artikl za povratnu naknadu<\/p>\n

U drugoj fazi bi mogli doraditi:<\/strong>
\n1. Kod povla\u010denja spomenutog artikla u ra\u010dun automatski izra\u010dunati koli\u010dinu
\n2. Kod spremanja vp ra\u010duna provjeriti je li dodana povratna naknada u ra\u010dun i je li ispravna koli\u010dina <\/p>\n

Od 2007. g. imamo riješeno:<\/strong>
\nu stavkama VP ra\u010duna imamo polje stavke.pov_naknad u kojem se nalazi jedini\u010dna povratna naknada. Do iznosa se dolazi mno\u017eenjem s koli\u010dinom stavke
\nu zaglavlju VP ra\u010duna imamo polje racuni.pov_naknad u kojem se nalazi ukupan iznos povratne naknade u ra\u010dunu
\nMP ra\u010dun je riješen na isti na\u010din, koliko vidim \u010dak i kasa
\nkod fiskalizacije u poreznu upravu odlazi iznos upisan u racuni.pov_naknad
\nkod storniranja MP ra\u010duna ispravno se stornira i povratna naknada u vidu novog ra\u010duna s negativnim iznosom
\nu primci se vpc i mpc ispravno ra\u010dunaju: mpc=vpc+pov_naknad+pdv+ppo
\nkod spremanja primke u skladište se upisuje povratna naknada AKO JE DO TADA BILA NULA <\/p>\n

Pravna podloga <\/strong>
\nProizvo\u0111a\u010di i uvoznici proizvoda koji stavljaju ambala\u017eu na tr\u017eište obvezni su prema \u010dlanku 16. Pravilnika o ambala\u017ei i ambala\u017enom otpadu, izme\u0111u ostalog, Fondu za zaštitu okoliša i energetsku u\u010dinkovitost pla\u0107ati povratnu naknadu za ambala\u017eu za pi\u0107a i napitke s jednokratnom uporabom
\npovratna naknada …iskazuje se kao  prolazna stavka sukladno \u010dlanku 8. stavku 1. Zakona  i \u010dlanka 51. stavka 10. Pravilnika o porezu na dodanu vrijednost, te se na isti na\u010din iskazuje na ra\u010dunu neovisno o \u010dinjenici da li se ispostavlja ra\u010dun iz \u010dlanka 15. stavak 3. Zakona ili ra\u010dun za gotovinski promet prema  \u010dlanku 15. stavku 6. Zakona
\n\u010clankom 6. stavak 1. Pravilnika o ambala\u017ei i ambala\u017enom otpadu, proizvo\u0111a\u010di i uvoznici du\u017eni su voditi o\u010devidnik o vrsti i koli\u010dini ambala\u017ee koju stavljaju na tr\u017eište na temelju kojeg pla\u0107aju naknade za ambala\u017eu i ambala\u017eni otpad Fondu za zaštitu okoliša i energetsku u\u010dinkovitost. Proizvo\u0111a\u010di i uvoznici moraju voditi posebno zadu\u017eenje za povratnu naknadu temeljem kojeg se mogu utvrditi viškovi i manjkovi ambala\u017ee, kako bi Fond za zaštitu okoliša i energetsku u\u010dinkovitost mogao nadzirati ostvarene uplate povratne naknade prema koli\u010dini vra\u0107ene ambala\u017eehttp:\/\/www.porezna-uprava.hr\/HR_publikacije\/Lists\/mislenje33\/Display.aspx?id=17307
\n 
\nSpominje se samo 0,5 kn iznos povratnih naknada.<\/strong><\/p>\n","protected":false},"featured_media":0,"parent":5830,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","_is_vendor_doc":"0","footnotes":""},"doc_tag":[],"class_list":["post-5943","docs","type-docs","status-publish","hentry"],"yoast_head":"\nPovratna naknada - Dil-93<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dil-93.hr\/cro\/docs\/rip-interna-baza-znanja\/veleprodaja\/povratna-naknada\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Povratna naknada\" \/>\n<meta property=\"og:description\" content=\"Instant rješenje: 1. 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