{"id":1487,"date":"2022-05-16T19:47:02","date_gmt":"2022-05-16T17:47:02","guid":{"rendered":"https:\/\/dil-93.hr\/cro\/?p=1487"},"modified":"2024-01-30T15:41:26","modified_gmt":"2024-01-30T14:41:26","slug":"koristenje-osobnih-vozila-na-firmu","status":"publish","type":"post","link":"https:\/\/dil-93.hr\/cro\/koristenje-osobnih-vozila-na-firmu\/","title":{"rendered":"Kori\u0161tenje osobnih vozila na firmu"},"content":{"rendered":"<style>.kb-row-layout-id1487_05a734-85 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1487_05a734-85 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1487_05a734-85 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1487_05a734-85 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1487_05a734-85 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1487_05a734-85 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1487_05a734-85 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1487_1e3e38-74 > .kt-inside-inner-col,.kadence-column1487_1e3e38-74 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1487_1e3e38-74 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1487_1e3e38-74 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1487_1e3e38-74 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1487_1e3e38-74 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1487_1e3e38-74{position:relative;}@media all and (max-width: 1024px){.kadence-column1487_1e3e38-74 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1487_1e3e38-74 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1487_1e3e38-74\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1487_f93c5a-06, .wp-block-kadence-advancedheading.kt-adv-heading1487_f93c5a-06[data-kb-block=\"kb-adv-heading1487_f93c5a-06\"]{margin-bottom:var(--global-kb-spacing-md, 2rem);font-size:24px;font-weight:bold;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1487_f93c5a-06 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1487_f93c5a-06[data-kb-block=\"kb-adv-heading1487_f93c5a-06\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1487_f93c5a-06 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1487_f93c5a-06[data-kb-block=\"kb-adv-heading1487_f93c5a-06\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h1 class=\"kt-adv-heading1487_f93c5a-06 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1487_f93c5a-06\">Kori\u0161tenje osobnih vozila na firmu<\/h1>\n\n\n\n<p><strong>Kada kupite osobni automobil na firmu, imamo tri mogu\u0107a tretmana takvih automobila:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>tzv. 50 \/ 50 % tretman<\/strong> ( auto se koristi samo u slu\u017ebene svrhe )<\/li>\n\n\n\n<li><strong>tretman s primitkom u naravi <\/strong>( auto se koristi slu\u017ebeno i privatno )<\/li>\n\n\n\n<li><strong>osobni automobili koji se koriste za specijalizirane djelatnosti<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Naj\u0107e\u0161\u0107a pogre\u0161ka je da se tretman s primitkom u naravi zamjenjuje tretmanom 50\/50 %. Kako<br>bismo razumjeli kada primijeniti koji tretman, pogledajmo svaki od njih u nastavku:<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-kada-se-primjenjuje-tretman-50-50\">Kada se primjenjuje tretman 50 \/ 50 % ?<\/h2>\n\n\n\n<p>Tretman 50\/50 % primjenjuje se za osobne automobile koji <strong>se koriste samo u poslovne svrhe.<br>Navedeno zna\u010di da po zavr\u0161etku radnog vremena zaposlenika, osobni automobil ostaje parkiran<br>u krugu dru\u0161tva\/tvrtke gdje se \u010duva tijekom neradnih sati.<\/strong><\/p>\n\n\n\n<p>Omjer 50\/50 % zna\u010di da da se svi tro\u0161kovi u bruto iznosu ra\u010duna vezanih uz osobno vozilo u ovom<br>tretmanu dijele na: 50 % porezno priznatog tro\u0161ka i 50% porezno nepriznatog tro\u0161ka.<\/p>\n\n\n\n<p>Kako bi tretman 50\/50 bio porezno prihvatljiv, <strong>nu\u017eno je imati evidenciju napravljenih kilometara<br>koja nedvojbeno dokazuje da se kompletna kilometra\u017ea navedenog automobila odvija u<br>poslovne svrhe.<\/strong> To zna\u010di da zaposlenici koji koriste slu\u017ebena vozila moraju voditi evidenciju o<br>kilometrima za slu\u017ebena vozila, pogotovo kada uzmemo u obzir da ih ve\u0107inom koriste<br>direktori\/vlasnici tvrtke.<br>Me\u0111utim, \u0161to se doga\u0111a kada do\u0111e Porezna uprava? \u0160to ako Porezna uprava po\u010dne osporavati<br>tretman 50\/50 % ?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-primjer-1-neispravna-primjena-tretmana-50-50\">Primjer. 1. Neispravna primjena tretmana 50 \/ 50 %<\/h3>\n\n\n\n<p>Dru\u0161tvo \u201eTvrtka\u201c d.o.o. u voznom parku ima 14 automobila kojim se koriste zaposlenici dru\u0161tva.<br>Nakon \u0161to zavr\u0161e posao, zaposlenici dru\u0161tva voze navedene automobile doma, te ih koriste od 0-24. Ra\u010dunovodstveno je navedeno prikazano kroz tretman 50\/50, gdje je 50% svih tro\u0161kova<br>automobila iskazano kao porezno nepriznato.<\/p>\n\n\n\n<p>Porezna uprava je u okviru nadzora zatra\u017eila slu\u017ebenu evidenciju kilometara, kako bi Tvrtka d.o.o.<br>dokazao da se automobili koriste isklju\u010divo u poslovne svrhe. S obzirom da dru\u0161tvo nije moglo kroz<br>evidenciju dokazati da se automobili koriste isklju\u010divo u poslovne svrhe, porezni inspektor je<br>obra\u010dunao dohodak u naravi na privatno kori\u0161tenje navedenih automobila za posljednje tri<br>godine, \u0161to vjerujte nije maleni iznos.<\/p>\n\n\n\n<p><strong>Ako se vozilo koristi samo za poslovne svrhe preporu\u010dujemo voditi evidenciju<br>kilometara kako biste nedvojbeno mogli dokazati da se automobil ne koristi i u privatne svrhe.<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-kada-se-primjenjuje-tretman-s-primitkom-u-naravi\">Kada se primjenjuje tretman s primitkom u naravi?<\/h2>\n\n\n\n<p>Tretman s primitkom u naravi je nu\u017ean \u010dim zaposlenik (mogu\u0107e i direktor \/ vlasnik) osobno vozilo<br>dru\u0161tva koristi u svoje slobodno vrijeme.<\/p>\n\n\n\n<p><strong>Sam primitak u naravi mo\u017eete ra\u010dunati na tri na\u010dina kako slijedi:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ako vodite evidenciju kilometara, osnovica primitka u naravi se mo\u017ee utvrditi kao suma broja km koje zaposlenik napravi u privatne svrhe X 2,00 HRK po napravljenom km<\/li>\n\n\n\n<li>za vozila nabavljena na operativni leasing, osnovica primitka u naravi je 20% leasing rate uve\u0107ano za pripadaju\u0107i PDV (napomena: ako nije odbijen pretporez, isti se ve\u0107 nalazi u ukupnom iznosu tro\u0161ka pa 20% nije potrebno uve\u0107avati za pripadaju\u0107i PDV)<\/li>\n\n\n\n<li>za vozila u vlasni\u0161tvu dru\u0161tva (uklju\u010duje i financijski leasing), osnovica primitka u naravi je 1% nabavne vrijednosti uve\u0107ano za pripadaju\u0107i PDV (napomena: ako nije odbijen pretporez, isti se ve\u0107 nalazi u nabavnoj vrijednosti pa 1% nije potrebno uve\u0107avati za pripadaju\u0107i PDV).<\/li>\n<\/ul>\n\n\n\n<p><strong>Nemojte se zavaravati da \u0107e Porezna uprava prihvatiti obja\u0161njenja tipa \u2013 pa nitko to vozilo ne<br>vozi doma!! Mnogi su se iznenadili kad su morali platiti kazne, zatezne kamate i poreze i<br>doprinose.<\/strong><\/p>\n\n\n\n<p>Mi\u0161ljenje Porezne uprave (Klasa: 410-01\/06-01\/37, Ur. br: 383-07-21-01\/06-2, od 20.10.2006. ka\u017ee<br>da, <strong>ako se obra\u010dunava pla\u0107a u naravi, tro\u0161kovi osobnog vozila predstavljaju u potpunosti<br>porezno priznati rashod s aspekta poreza na dobit.<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-kada-se-primjenjuje-tretman-100-priznati-troskovi-tj-vozila-za-obavljanje-registrirane-djelatnosti\">Kada se primjenjuje tretman \u2013 100% priznati tro\u0161kovi, tj. vozila za obavljanje registrirane djelatnosti<\/h2>\n\n\n\n<p>Kao \u0161to sam naslov ka\u017ee, kada u dru\u0161tvu koristite <strong>osobna vozila koja slu\u017ee za obavljanje<br>registrirane djelatnosti, <\/strong>nije potrebno obra\u010dunavati primitak u naravi jer su tro\u0161kovi navedenih<br>vozila 100% priznati.<\/p>\n\n\n\n<p>Primjer osobnih vozila koja se koriste za registriranu djelatnost su <strong>taksi vozila, vozila koja koriste<br>pogrebna poduze\u0107a, vozila koja leasing dru\u0161tva daju u operativni leasing<\/strong> itd. Tako\u0111er, kao \u0161to<br>smo napomenuli ranije u poglavlju \u201eOdbitak pretporeza kod automobila\u201c, u navedeno spadaju i<br><strong>motorna vozila kategorije N1 carinske tarife 8703<\/strong>.<\/p>\n\n\n\n<p><strong>Ipak, svakako preporu\u010damo da kada je mogu\u0107e i za navedena vozila vodite evidenciju<br>kilometara, jer opreza nikad dosta.<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-misljenje-porezne-uprave-porezni-tretman-test-vozila\">Mi\u0161ljenje Porezne uprave: Porezni tretman test vozila<\/h3>\n\n\n\n<p>Mi\u0161ljenje Porezne uprave (Klasa: 410-01\/04-01\/668, Ur. br: 513-07-21-01\/04-2, od 7. lipnja 2004.<br>godine) koje se bavi pitanjem poreznog tretmana automobila koji slu\u017ee kao test vozila kupcima za<br>probne vo\u017enje, a koji se nakon nekog vremena prodaju, ka\u017ee:<br><strong>&#8211; Da se za vozila koja se koriste za probne vo\u017enje od strane budu\u0107ih kupaca ne uve\u0107ava osnovica<br>poreza na dobit, tj. da su tro\u0161kovi istih u potpunosti porezno priznati rashodi razdoblja.<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-je-li-amortizacija-na-osobne-automobile-porezno-priznata\">Je li amortizacija na osobne automobile porezno priznata?<\/h3>\n\n\n\n<p>Zakon i Pravilnik o porezu na dobit dosta jasno propisuje kada je amortizacija na osobne automobile<br>porezno priznata, a kada ne.<\/p>\n\n\n\n<p><strong>Porezna osnovica poreza na dobit pove\u0107ava se:<\/strong><br>za 50% tro\u0161kova, osim tro\u0161kova osiguranja i kamata, nastalih u svezi s vlastitim ili unajmljenim<br>motornim vozilima i drugim sredstvima za osobni prijevoz (osobni automobil, plovilo, helikopter,<br>zrakoplov i sl.) poslovodnih, rukovodnih i drugih zaposlenih osoba, ako se na osnovi kori\u0161tenja<br>sredstava za osobni prijevoz ne utvr\u0111uje pla\u0107a;<\/p>\n\n\n\n<p><strong>U gore navedene tro\u0161kove spadaju tro\u0161kovi s pripadaju\u0107im porezom na dodanu vrijednost, prema<br>statusu pojedinog sredstva<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>U gore navedene tro\u0161kove spadaju tro\u0161kovi s pripadaju\u0107im porezom na dodanu vrijednost, prema statusu pojedinog sredstva:<\/li>\n\n\n\n<li>. za rent-a-car usluge zara\u010dunana naknada uve\u0107ana za tro\u0161kove goriva,<\/li>\n\n\n\n<li>za vozila u najmu tro\u0161ak naknade po ugovoru, tro\u0161ak goriva i odr\u017eavanja te svi drugi tro\u0161kovi koje po ugovoru o najmu snosi korisnik najma, a kod financijskog najma tro\u0161ak amortizacije.<\/li>\n<\/ol>\n\n\n\n<p>Nadalje, ako je tro\u0161ak nabave osobnog vozila iznad 400.000,00 kuna po jednom sredstvu, porezna<br>osnovica pove\u0107ava se za iznos porezno nepriznate amortizacije u poreznom razdoblju u kojemu se<br>imovina amortizira. Porezna osnovica pove\u0107ava se za tro\u0161ak amortizacije za imovinu koja je nabavljena<br>u razdoblju primjene Zakona\u201c.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sto-nam-navedene-zakonske-odredbe-govore-sazetak-bi-bio-kako-slijedi\">\u0160to nam navedene zakonske odredbe govore? Sa\u017eetak bi bio kako slijedi:<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<ol>\n<li><strong>Obra\u010dunavamo pla\u0107u u naravi:<\/strong>\n<ul>\n<li>amortizacija osobnih automobila nabavne vrijednosti do 400.000 HRK je 100% priznata\n<\/li>\n<li>am osob.autom. NV preko 400.000 HRK je 100% nepriznata za onaj dio NV koji prelazi 400.000 HRK<\/li>\n<\/ul>\n<li><strong>Ne obra\u010dunavamo pla\u0107u u naravi jer se automobil koristi isklju\u010divo u slu\u017ebene svrhe:<\/strong>\n<ul>\n<li>am osobnih automobila NV do 400.000 HRK je 50% priznata\n<\/li>\n<li>am osob. autom. NV preko 400.000 HRK je 100% nepriznata za onaj dio NV koji prelazi 400.000 HRK<\/li>\n<\/ul>\n<\/li>\n<li><strong>Osobno vozilo se koristi za registriranu djelatnost:<\/strong>\n<ul>\n<li>am osobnog automobila koji se koristi za obavljanje registrirane djelatnosti (auto\u0161kole, taksi-slu\u017ebe, \nitd.) je 100% priznat rashod neovisno o nabavnoj vrijednosti.<\/li>\n<\/ul>\n<\/li>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-da-li-nam-je-dokumentacija-vezana-za-osobne-automobile-vjerodostojna\">Da li nam je dokumentacija vezana za osobne automobile vjerodostojna?<\/h3>\n\n\n\n<p>U ovom dijelu se vra\u0107amo na na\u0161a na\u010dela vjerodostojnosti i gospodarske biti. Kada Porezna uprava do\u0111e u nadzor, tra\u017ei Vas sljede\u0107e dokumente:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>odluke o davanju na kori\u0161tenje osobnih vozila zaposlenicima za svako vozilo <\/li>\n\n\n\n<li>isplatne liste na kojima je vidljivo da za zaposlenike koji koriste vozila i izvan radnog vremena<br>obra\u010dunavate pla\u0107u u naravi<\/li>\n\n\n\n<li>evidenciju kilometara za vozila za koje tvrdite da se koriste samo u poslovne svrhe<\/li>\n<\/ul>\n\n\n\n<p><strong>Iznimno je va\u017eno da navedenu dokumentaciju posjedujete i da je ispravno popunjena za svako<br>vozilo.<\/strong> <strong>Cilj ovog dijela je potaknuti Vas da razmislite da li imate vjerodostojnu dokumentaciju za ono \u0161to tvrdite, tj. \u201eda li imate papire koji \u0107e potvrditi Va\u0161u pri\u010du\u201c?<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ostala-zanimljiva-pitanja-iz-prakse\">Ostala zanimljiva pitanja iz prakse<\/h3>\n\n\n\n<p>Pitanje koje se postavlja u praksi je vezano za tro\u0161kove automobila koji su napravljeni na<br>godi\u0161njem odmoru ili van radnog vremena op\u0107enito, u slu\u010daju kada se za automobil obra\u010dunava<br>pla\u0107a u naravi:<br>Priznati su svi tro\u0161kovi vozila koje zaposlenik napravi, a koji su <strong>vezani za obavljanje djelatnosti.<\/strong><br>Ako djelatnik napravi tro\u0161ak privatne cestarine izvan radnog vremena (privatno), isti mu je<br>potrebno ili prefakturirati kao svaki drugi ra\u010dun ili obra\u010dunati pla\u0107u u naravi gdje je osnovica za<br>obra\u010dun pla\u0107e u naravi iznos navedene cestarine (ili drugog tro\u0161ka) s pripadaju\u0107im PDV-om.<\/p>\n\n\n\n<p>Kada govorimo o <strong>gorivu<\/strong>, generalno je te\u0161ko razgrani\u010diti koje je gorivo utro\u0161eno u privatne, a koje<br>u poslovne svrhe, te s navedenim ne bi trebalo biti previ\u0161e problema (osim ako je rije\u010d o nekim<br>ekstremnim vrijednostima). Ipak, potrebno je napomenuti da je potrebno navedene tro\u0161kove<br>goriva dr\u017eati u \u201egranicama normale\u201c, jer \u0107e porezni nadzor u slu\u010daju prevelikih izdataka za gorivo,<br>procjenom realnog tro\u0161ka poku\u0161ati osporavati potro\u0161ene iznose.<\/p>\n\n\n\n<p>\u0160to se ti\u010de <strong>ostalih tro\u0161kova,<\/strong> tu je razdioba jednostavnija \u2013 ono \u0161to je napravljeno za vrijeme<br>radnog vremena i u poslovne svrhe nije potrebno prefakturirati radniku (obra\u010dunati pla\u0107u u<br>naravi), dok sve ono \u0161to je napravljeno van radnog vremena (cestarine, tunelarine, parkirne karte i<br>sl.) predstavlja privatne rashode tog zaposlenika koje je potrebno rije\u0161iti na ve\u0107 spomenute<br>na\u010dine.<\/p>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Kori\u0161tenje osobnih vozila na firmu Kada kupite osobni automobil na firmu, imamo tri mogu\u0107a tretmana takvih automobila: Naj\u0107e\u0161\u0107a pogre\u0161ka je da se tretman s primitkom u naravi zamjenjuje tretmanom 50\/50&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v27.7) - 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