Primjena tuzemnog prijenosa porezne obveze kod građevinskih usluga u Republici Hrvatskoj

professional thesis

• Author: Valentina Svečnjak
• Mentor: Boris Tušek (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Boris Tušek (član povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj rad obrađuje temu uvođenja i primjene mehanizma tuzemnog prijenosa porezne obveze. U sustavu oporezivanja porezom na dodanu vrijednost Republike Hrvatske on se primjenjuje od 1. srpnja 2013. godine, kada je Hrvatska postala članicom Europske unije. Prema njemu se obveza obračunavanja poreza na dodanu vrijednost prilikom obavljanja građevinskih usluga prenosi s isporučitelja na primatelja usluge. Ovaj mehanizam oblikovan je kao instrument borbe zemalja članica Europske unije protiv poreznih prijevara. Njime se nastoji spriječiti odbitak pretporeza po računima za koje njihov izdavatelj nema namjeru platiti porez. Zbog raznolikosti broja i vrsta građevinskih usluga koje postoje, za porezne obveznike u mnogim situacijama teško je odrediti obveznost njegove primjene. Stoga su u radu opisani konkretni primjeri pružanja usluga za koje je obvezna primjena prijenosa porezne obveze.

Abstract (english)

The purpose of this thesis is to examine the introduction and application of reverse charge mechanism. It is applied in Croatian VAT system since 1st of July 2013, when Croatia became the part of the European Union. According to this mechanism, the buyer of construction services is liable for VAT payment. This mechanism made by EU member states is designed as an instrument for fighting against tax fraud. It seeks to prevent the deduction of input VAT on accounts for which the issuer does not intend to pay the tax. Because of the variety and number of types of construction services, in many situations it is difficult for taxpayers to determine the obligation of application of reverse charge mechanism. Therefore, the paper describes specific examples of provision of services for which is mandatory to use this mechanism.

• Keywords: tuzemni prijenos porezne obveze; građevinske usluge; porezne prijevare; porezni obveznik
• Keywords (english): reverse charge mechanism; construction services; VAT fraud; taxable person
• Language: croatian
• URN:NBN: urn:nbn:hr:148:639734
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-05-17 12:44:47