{"id":4771,"date":"2026-01-08T18:11:47","date_gmt":"2026-01-08T17:11:47","guid":{"rendered":"https:\/\/dil-93.hr\/cro\/?p=4771"},"modified":"2026-01-09T12:30:31","modified_gmt":"2026-01-09T11:30:31","slug":"razlog-oslobodenja-pdv","status":"publish","type":"post","link":"https:\/\/dil-93.hr\/cro\/razlog-oslobodenja-pdv\/","title":{"rendered":"Razlog oslobo\u0111enja PDV"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has--font-size\">Razlog oslobo\u0111enja PDV (VATEX) u XML-u<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_c9c0e6-bd_0, .wp-block-kadence-advancedheading.kt-adv-heading4771_c9c0e6-bd_0[data-kb-block=\"kb-adv-heading4771_c9c0e6-bd_0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_c9c0e6-bd_0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_c9c0e6-bd_0[data-kb-block=\"kb-adv-heading4771_c9c0e6-bd_0\"] 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-heading4771_c9c0e6-bd_0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_c9c0e6-bd_0[data-kb-block=\"kb-adv-heading4771_c9c0e6-bd_0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_c9c0e6-bd_0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_c9c0e6-bd_0\">Uz svaki artikl sada mo\u017eete odabrati razlog osloba\u0111anja od PDV-a. Ovo je obavezno polje u nekim situacijama kada je stopa PDV-a nula.<br>Novo polje nalazi se na\u00a0<strong>ekranu za Izmjenu artikla<\/strong>, desno dolje, ispod polja za unos KPD oznake.<br><br><strong>Ako niste u sustavu PDV-a, radite izvozni ra\u010dun ili isporuku dobara u EU, zanemarite ovo polje.<\/strong><\/p>\n\n\n<style>.kb-image4771_127383-d0 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image4771_127383-d0 size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"427\" height=\"62\" src=\"https:\/\/dil-93.hr\/cro\/wp-content\/uploads\/2026\/01\/razlog_polje.png\" alt=\"\" class=\"kb-img wp-image-4766\" srcset=\"https:\/\/dil-93.hr\/cro\/wp-content\/uploads\/2026\/01\/razlog_polje.png 427w, https:\/\/dil-93.hr\/cro\/wp-content\/uploads\/2026\/01\/razlog_polje-300x44.png 300w\" sizes=\"auto, (max-width: 427px) 100vw, 427px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_a039ab-13, .wp-block-kadence-advancedheading.kt-adv-heading4771_a039ab-13[data-kb-block=\"kb-adv-heading4771_a039ab-13\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_a039ab-13 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_a039ab-13[data-kb-block=\"kb-adv-heading4771_a039ab-13\"] 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-heading4771_a039ab-13 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_a039ab-13[data-kb-block=\"kb-adv-heading4771_a039ab-13\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_a039ab-13 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_a039ab-13\">VATEX razlog u e-ra\u010dunu se tipi\u010dno \u0161alje kad na stavci\/ra\u010dunu nema obra\u010dunatog PDV-a (0% \/ oslobo\u0111eno \/ prijenos porezne obveze \/ izvan sustava) i treba navesti pravnu osnovu za\u0161to PDV nije obra\u010dunat.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading has--font-size\">Naj\u010de\u0161\u0107e situacije<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_0, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_0[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_0[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_0\"] 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-heading4771_ceb83c-fe_0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_0[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_ceb83c-fe_0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_ceb83c-fe_0\">1)&nbsp;<strong>Prijenos porezne obveze (reverse charge)<\/strong>&nbsp;\u2013 vi ne obra\u010dunate PDV nego ga obra\u010duna kupac (npr. odre\u0111ene doma\u0107e reverse charge isporuke ili B2B usluge gdje je mjesto oporezivanja kod primatelja); u va\u0161em popisu to je VATEX-EU-AE.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_1, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_1[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_1[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_1\"] 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-heading4771_ceb83c-fe_1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_1[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_ceb83c-fe_1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_ceb83c-fe_1\">2)&nbsp;<strong>Posebni postupci oporezivanja mar\u017ee<\/strong>&nbsp;\u2013 kad se fakturira po posebnoj shemi (ne iskazuje se PDV kao kod standardne isporuke): rabljena roba VATEX-EU-F, putni\u010dke agencije VATEX-EU-D, umjetni\u010dka djela VATEX-EU-I, kolekcionarski predmeti i antikviteti VATEX-EU-J.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_2, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_2[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_2[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_2\"] 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-heading4771_ceb83c-fe_2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_2[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_ceb83c-fe_2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_ceb83c-fe_2\">3)&nbsp;<strong>Nije predmet PDV-a (out of scope)<\/strong>&nbsp;\u2013 transakcije izvan opsega PDV-a (npr. polog\/kaucija koja nije naplata isporuke, naknada \u0161tete\/penali i sl. ovisno o konkretnom slu\u010daju); u va\u0161em popisu to je VATEX-EU-O.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_3, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_3[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_3[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_3\"] 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-heading4771_ceb83c-fe_3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_ceb83c-fe_3[data-kb-block=\"kb-adv-heading4771_ceb83c-fe_3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_ceb83c-fe_3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_ceb83c-fe_3\">Prakti\u010dno pravilo za ERP: VATEX birati kad PDV kategorija nije standardna i nema PDV-a na stavci\/ra\u010dunu, a \u017eelite\/trebate precizirati razlog radi validacije i radi primatelja. Naj\u010de\u0161\u0107e u praksi to su reverse charge (AE), a rje\u0111e mar\u017ene sheme i out-of-scope.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has--font-size\">VATEX-EU-O (\u201cNot subject to VAT\u201d)<\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_0, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_0[data-kb-block=\"kb-adv-heading4771_d942f7-3d_0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_0[data-kb-block=\"kb-adv-heading4771_d942f7-3d_0\"] 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-heading4771_d942f7-3d_0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_0[data-kb-block=\"kb-adv-heading4771_d942f7-3d_0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_d942f7-3d_0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_d942f7-3d_0\">VATEX-EU-O (\u201cNot subject to VAT\u201d) koristi se kad iznos na ra\u010dunu nije naknada za isporuku dobara\/usluga u smislu PDV-a (dakle transakcija je izvan opsega PDV-a), i uz to ide PDV kategorija O. To je tipi\u010dno za ovakve stavke: <br><br>1) <strong>Naknada \u0161tete \/ od\u0161teta \/ ugovorna kazna<\/strong> (penali) gdje platitelj za taj iznos nije dobio nikakvo dobro niti uslugu (\u010dista kompenzacija \u0161tete), npr. penali zbog raskida ugovora, naknada \u0161tete zbog ka\u0161njenja, naknada za kori\u0161tenje bez osnove i sl. (u praksi se \u010desto tretira kao izvan PDV-a ako nema protu\u010dinidbe).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_1, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_1[data-kb-block=\"kb-adv-heading4771_d942f7-3d_1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_1[data-kb-block=\"kb-adv-heading4771_d942f7-3d_1\"] 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-heading4771_d942f7-3d_1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_1[data-kb-block=\"kb-adv-heading4771_d942f7-3d_1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_d942f7-3d_1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_d942f7-3d_1\">2) <strong>Zatezne kamate i tro\u0161kovi opomena <\/strong>do propisane visine (u pravilu se ne oporezuju PDV-om jer nisu naknada za isporuku).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_2, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_2[data-kb-block=\"kb-adv-heading4771_d942f7-3d_2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_2[data-kb-block=\"kb-adv-heading4771_d942f7-3d_2\"] 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-heading4771_d942f7-3d_2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_d942f7-3d_2[data-kb-block=\"kb-adv-heading4771_d942f7-3d_2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_d942f7-3d_2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_d942f7-3d_2\">3) <strong>Polog\/kaucija\/depozit<\/strong> koji je \u010dista garancija i vra\u0107a se (nije predujam za isporuku); ako je zapravo predujam za budu\u0107u isporuku, to obi\u010dno nije \u201cO\u201d nego ide kao oporezivo prema pravilima za predujmove. <br>kancelarija.hr<br><br> 4) <strong>Prolazne stavke<\/strong> (disbursements) koje napla\u0107ujete \u201cu tu\u0111e ime i za tu\u0111i ra\u010dun\u201d i samo ih proslje\u0111ujete (ovisno o modelu i dokumentaciji; ako ste vi stvarni primatelj usluge pa \u201cprefakturirate\u201d, to vi\u0161e nije O nego normalna usluga s PDV tretmanom). Napomena za validacije: ako koristite PDV kategoriju O, u VAT breakdownu PDV iznos mora biti 0 i morate navesti BT-121 VATEX-EU-O ili BT-120 tekst \u201cNije predmet PDV-a\u201d; u Peppol BIS pravilima je dodatno ograni\u010denje da ra\u010dun s O ne smije imati druge PDV kategorije (dakle prakti\u010dno \u201csve stavke O ili nijedna\u201d).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_712c7a-41, .wp-block-kadence-advancedheading.kt-adv-heading4771_712c7a-41[data-kb-block=\"kb-adv-heading4771_712c7a-41\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_712c7a-41 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_712c7a-41[data-kb-block=\"kb-adv-heading4771_712c7a-41\"] 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-heading4771_712c7a-41 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_712c7a-41[data-kb-block=\"kb-adv-heading4771_712c7a-41\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_712c7a-41 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_712c7a-41\">Da, za \u201cmar\u017eu \/ rabljena dobra\u201d u eRa\u010dunu se koristi VATEX oznaka VATEX-EU-F (Second hand goods VAT scheme) i ona je predvi\u0111ena da ide samo uz VAT kategoriju E.\nVa\u017eno: MAR\u017dA nije isto \u0161to i \u201c0% stopa PDV-a\u201d (nulta stopa), nego posebni postupak gdje se PDV ne iskazuje odvojeno na ra\u010dunu; tehni\u010dki se to signalizira kombinacijom VAT kategorije E + VATEX-EU-F.\nU praksi se u polju postotka \u010desto vidi 0, ali klju\u010dna informacija za \u201cmar\u017eu\u201d je upravo VAT kategorija E i VATEX-EU-F, te napomena na ra\u010dunu da je primijenjen posebni postupak oporezivanja mar\u017ee za rabljena dobra.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has--font-size\">Mar\u017ea \/ rabljena dobra<br><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading4771_721544-c3_0, .wp-block-kadence-advancedheading.kt-adv-heading4771_721544-c3_0[data-kb-block=\"kb-adv-heading4771_721544-c3_0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading4771_721544-c3_0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4771_721544-c3_0[data-kb-block=\"kb-adv-heading4771_721544-c3_0\"] 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-heading4771_721544-c3_0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4771_721544-c3_0[data-kb-block=\"kb-adv-heading4771_721544-c3_0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading4771_721544-c3_0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4771_721544-c3_0\">MAR\u017dA (posebni postupak za rabljena dobra) nije \u201cstopa 0% PDV-a\u201d u smislu nulte stope, nego se PDV ne iskazuje na ra\u010dunu jer se ra\u010duna \u201cunutar mar\u017ee\u201d. <br><br><strong>Koju \u201coznaku\u201d koristiti u e-ra\u010dunu<\/strong> \/ fiskalizaciji (Fiskalizacija 2.0)? <br><br>U tehni\u010dkoj specifikaciji Porezne uprave postoji \u0161ifrarnik VATEX i tamo je eksplicitno navedeno: xVATEX-EU-F = \u201cShema PDV-a za rabljenu robu\u201d i pi\u0161e da se koristi samo s oznakom kategorije PDV-a \u201cE\u201d <br><br>Dakle, za \u201cporeznu grupu\u201d MAR\u017dA u smislu eRa\u010duna tipi\u010dno mapira\u0161 ovako: <br><br>kategorija PDV-a (UNTDID5305 \/ BT-118): E <br>razlog izuze\u0107a (VATEX): VATEX-EU-F <br>stopa PDV-a: u praksi se uz kategoriju E stavlja 0 (jer je \u201cE\u201d kategorija bez iskazanog poreza)<br><br>napomena na ra\u010dunu: \u201cPosebni postupak oporezivanja mar\u017ee \u2013 rabljena dobra\u201d (ili ekvivalent)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Razlog oslobo\u0111enja PDV (VATEX) u XML-u Uz svaki artikl sada mo\u017eete odabrati razlog osloba\u0111anja od PDV-a. Ovo je obavezno polje u nekim situacijama kada je stopa PDV-a nula.Novo polje nalazi&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4774,"comment_status":"closed","ping_status":"closed","sticky":true,"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":[123],"tags":[],"class_list":["post-4771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiskalizacija"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v27.4) - 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