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Porezne i poslovne vijesti Tax and Business Newsletter o탑ujak 2011. / March 2011


Mišljenja Ministarstva financija i Carinske uprave / Opinions issued by the Ministry of Finance and the Customs Administration

Mišljenja Ministarstva financija i Carinske uprave Opinions issued by the Ministry of Finance and the Customs Administration

Porez na dobit po odbitku na usluge posredovanja

Withholding tax on intermediation services

Porezni obveznik (graditelj brodova) pitao je Poreznu upravu mora li pri plaćanju naknade za usluge posredovanja društvu sa sjedištem u državi koja ima opću stopa poreza na dobit nižu od 12,5% (i nalazi se na popisu takvih država koji donosi ministar financija) platiti porez na dobit po odbitku, s obzirom na to da bi isplatu obavio temeljem ugovora iz 2007. godine.

A taxpayer (a shipbuilder) inquired with the Tax intermediation if it should pay withholding tax when paying mediation services fee to a company based in a state with the general corporate income tax rate lower than 12.5% (and listed at the list of such states issued by the Finance Minister) since the payment would be based on the 2007 contract.

Porezna uprava navodi odredbe članka 31. stavaka 1. do 3. Zakona o porezu na dobit, prema kojima se porezom po odbitku oporezuje dobit što je ostvari nerezident u Republici Hrvatskoj. Obveznik poreza po odbitku je isplatitelj naknade, a osnovica je bruto svota naknade što je tuzemni isplatitelj plaća nerezidentu – primatelju naknade.

The Tax Administration quotes the provisions of the Article 31, Paragraphs 1 to 3 of the Corporate Income Tax Act, stipulating that non-residents of the Republic of Croatia are subject to taxation by withholding tax. A withholding tax taxpayer is the fee payer, and the base is the gross amount of remuneration that the domestic payer is paying to the nonresident – the receiver of the remuneration.

Sukladno članku 31. stavku 10. Zakona o porezu na dobit, porez po odbitku plaća se po stopi od 20% na sve vrste usluga plaćene osobama koje imaju sjedište ili mjesto stvarne uprave, odnosno nadzora poslovanja u državama, osim članica EU, u kojima je opća ili prosječna nominalna stopa oporezivanja dobiti niža od 12,5%, a država je objavljena u Popisu država koji donosi ministar financija i koji se objavljuje na internetskim stranicama Ministarstva financija - Porezne uprave.

In accordance with the Article 31, Paragraph 10 of the Corporate Income Tax Act, withholding tax is paid at the rate of 20% for all services paid to persons with registered offices or the place of the effective management location or the control of business in states, except EU members, with the general or average nominal tax rate lower than 12.5%, and if the state is listed in the list of states issued by the Finance Minister and published at the webpage of the Tax Administration of the Ministry of Finance.

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Mišljenja Ministarstva financija i Carinske uprave / Opinions issued by the Ministry of Finance and the Customs Administration

Prema članku 50. stavku 4. Pravilnika o porezu na dobit, tuzemni isplatitelj naknada obvezan je nerezidentima pri svakoj isplati, sukladno članku 31. Zakona, obračunati, obustaviti i uplatiti porez po odbitku u skladu s odredbama Zakona, ako ti nerezidenti imaju sjedište u državama s kojima Republika Hrvatska ne primjenjuje ugovor o izbjegavanju dvostrukog oporezivanja. Članak 31. stavak 10. Zakona o porezu na dobit na snazi je od 1. srpnja 2010. godine, ali ne dopušta neplaćanje poreza na dobit po odbitku kada se plaćaju primljene usluge prema ugovorima zaključenima prije datuma stupanja na snagu Zakona o izmjenama i dopunama Zakona o porezu na dobit (dakle, prije 1. srpnja 2010. godine). Porez po odbitku plaća se u trenutku plaćanja primljene usluge, a ne u trenutku kad je usluga primljena. Stoga, kada porezni obveznik obavlja isplate za usluge inozemne pravne osobe sa sjedištem ili mjestom stvarne uprave u nekoj od zemalja s Popisa država iz članka 31. stavka 10. Zakona, dakle kad plaća usluge pravnima osobama u državama, osim država članica EU, u kojima je opća ili prosječna nominalna stopa oporezivanja dobiti niža od 12,5%, a takve pravne osobe imaju sjedište u državama s kojima Hrvatska ne primjenjuje ugovor o izbjegavanju dvostrukog oporezivanja, obvezan je obračunati, obustaviti i uplatiti porez po odbitku po stopi od 20%.

Carinski tretman privremenog uvoza sportske opreme za potrebe natjecanja Jedriličarski klub organizira „ISAF“ svjetsko juniorsko prvenstvo u jedrenju. Natjecatelji će na prvenstvo doći zrakoplovima, ali jedrilice neće dovesti sa sobom, već će ih osigurati klub, kao organizator, u suradnji s inozemnim proizvođačima jedrilica. Pritom će se doprema jedrilica obavljati cestovnim putem te bi jedrilice u Hrvatsku bile uvezene privremeno, a po završetku natjecanja bile bi vraćene u inozemstvo, tj. izvezene. Za pojednostavljenje procedure koristili bi ATA karnet. Međutim, klub ističe da postoji mogućnost prodaje dijela privremeno uvezenih jedrilica na

Pursuant to the Article 50, Paragraph 4 of the Corporate Income Tax Rulebook, the domestic payer of remuneration is obliged to, in accordance with the Article 31 of the Act, calculate, withhold and pay withholding tax for each payment to a non-resident, in accordance with the provisions of the Act, if those non-residents have registered office in the states with which the Republic of Croatia does not apply a Double Taxation Agreement. The Article 31, Paragraph 10 of the Corporate Income Tax Act came into effect on 1 July 2010 but it does not allow exemption from paying withholding tax when payments refer to received services based on agreements signed before the Act on Amendments to the Corporate Income Tax Act came into effect (i.e. before 1 July 2010). The withholding tax is paid at the moment of paying the received service, and not the moment the service is received. Therefore, when a taxpayer performs payments for services provided by a foreign legal entity with registered office or the place of effective management in one of the states from the list stipulated in the Article 31, Paragraph 10 of the Act, i.e. when paying services to legal entities in states other than the EU members, in which general or average nominal tax rate is lower than 12.5%, and those legal entities have their registered office in the states with which Croatia does not apply a Double Taxation Agreement, it is obliged to calculate, withhold and pay withholding tax at the rate of 20%.

Customs treatment of temporary importation of sporting equipment for competition needs A yachting club is organizing the “ISAF” world junior yachting championship. Competitors would arrive to the championship by plane, while boats would be provided by the organizer in cooperation with a foreign boat manufacturer. The boats would be transported by road and, therefore, they would be imported to Croatia temporarily and after the championship they would be returned abroad, i.e. exported. In order to simplify the procedure ATA Carnet

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Mišljenja Ministarstva financija i Carinske uprave / Opinions issued by the Ministry of Finance and the Customs Administration

domaćem tržištu, što je na sličnim natjecanjima uobičajeno te postavlja pitanje je li takva prodaja moguća s carinskog aspekta. Carinska uprava ističe da se sav uvoz robe koja se privremeno unosi u carinsko područje Republike Hrvatske, a namijenjena je ponovnom izvozu u nepromijenjenom stanju, obavlja kroz postupak privremenog uvoza sukladno Konvenciji o privremenom uvozu, Carinskom zakonu i Uredbi za provedbu Carinskog zakona. Postupak privremenog uvoza može se odobriti samo u slučaju ako je namjera ponovni izvoz robe u inozemstvo, neovisno o tome izvozi li se u zemlju iz koje je roba došla ili u neku drugu zemlju. Ako takva roba, koja je u privremenom uvozu, na carinskom području bude prodana (odnosno ne bude ponovno izvezena), treba ju prijaviti carinskoj službi i podnijeti odgovarajuću carinsku deklaraciju, kojom se obračunava uvozni carinski dug. Međutim, ako se u trenutku unosa robe na carinsko područje Republike Hrvatske zna da određena roba neće biti ponovno izvezena u inozemstvo (namjera je robu prodati u carinskom području), takva roba ne zadovoljava osnovni preduvjet za odobravanje postupka privremenog uvoza, već je treba odmah ocariniti i pustiti u slobodni promet uz obračun uvoznih davanja. Prema tome, samo jedrilice koje će biti ponovno izvezene iz carinskog područja Republike Hrvatske mogu se privremeno uvesti u Republiku Hrvatsku na temelju ATA karneta.

Donacija opreme i uređaja iz inozemstva te oslobođenje od plaćanja uvoznih davanja Carinska uprava primila je upit o tome može li se primijeniti oslobođenje od plaćanja PDV-a na opremu i uređaje koje Republici Hrvatskoj donira Multilateralni fond za provedbu „Montrealskog protokola“, a radi se o robi će služiti ukidanju potrošnje tvari koje oštećuju ozonski omotač. Carinska uprava ističe da Montrealskim protokolom, iako predstavlja međunarodni ugovor kojega je i Republika Hrvatska potpisnica, nisu uređena oslobođenja od plaćanja

would be used. However, the club emphasises that there is a possibility of selling a certain number of temporarily imported boats at the domestic market, which is a common practice on similar manifestations, and enquires whether that is possible from the customs perspective. Customs Administration underlines that all importation of goods temporarily imported into the customs area of the Republic of Croatia, and intended for export in an unaltered condition, is performed in accordance with the procedure of temporary importation in accordance with the Customs Convention on Temporary Importation, the Customs Act and the Ordinance on the Application of the Customs Act. The procedure of temporary importation can only be allowed if the intention is to further export the goods, regardless of the fact that the goods are exported to the country they come from or to any other country. If such temporarily imported goods are sold in the customs area (i.e. are not exported), they should be declared to the customs office and the appropriate customs declaration, calculating the customs duty, should be submitted. However, if at the moment of entry into the customs area of the Republic of Croatia, it is known that the goods will not be exported (the aim is to sell the goods in the customs area), such goods do not meet the basic prerequisites for the procedure of temporary importation, but they are subject to customs duty and should be released to the market with the liability of paying the calculated import duties. Therefore, only those boats that are to be exported again from the customs area of the Republic of Croatia can be temporarily imported into the Republic of Croatia based on the ATA Carnet.

Donation of equipment and appliances from abroad and the exemption from paying import duties An inquiry has been submitted to the Customs Administration inquiring whether equipment and appliances, reducing the consumption of ozone-depleting substances, donated

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Mišljenja Ministarstva financija i Carinske uprave / Opinions issued by the Ministry of Finance and the Customs Administration

uvoznih davanja pri uvozu opreme i uređaja koji se nabavljaju u svrhu ostvarenja ciljeva iz protokola. Stoga se na uvoz predmetne robe, glede ostvarenja olakšica, mogu eventualno primjenjivati nacionalni propisi. U sklopu carinske regulative na snazi je carinska olakšica pri uvozu donacija iz inozemstva (članak 187. stavak 1. točka 16. Carinskog zakona) te se na robu besplatno primljenu iz inozemstva, a gdje su primatelji neprofitne znanstvene, obrazovne, socijalne i kulturne ustanove, kao i tijela državne uprave i lokalne samouprave, primjenjuje oslobođenje od plaćanja carine. No, izmjenama i dopunama Zakona o PDVu, koje su stupile na snagu 1. siječnja 2010. godine, brisana je osnova za oslobođenje na inozemne donacije, neovisno o vrsti robe, njenoj namjeni i korisniku (mogućnost oslobođenja od plaćanja PDV-a na inozemne donacije bila je propisana Zakonom o PDV-u koji je bio na snazi do 1. siječnja 2010. godine). Sukladno gore navedenom, Carinska uprava ističe da je pri uvozu navedene opreme i uređaja moguće primijeniti oslobođenje od plaćanja carine, međutim nema mogućnosti za oslobođenje od plaćanja PDV-a.

to the Republic of Croatia by the Multilateral Fund for the Implementation of the Montreal Protocol, can be exempt from VAT payment. The Customs Administration points out that although the Montreal Protocol is an international agreement signed by the Republic of Croatia, it does not regulate the exemption from paying import duties for the equipment and appliances obtained to achieve aims set by the Protocol. Therefore, in regard to reliefs to the named items, national regulations should be applied. Customs regulations include a customs relief for import of donations from abroad (Article 187, Paragraph 16, Item 1 of the Customs Act) stipulating that the exemption from paying import duties can be applied to goods received from abroad for free and if the beneficiary is a non-profit scientific, educational, social or cultural institution as well as state administrative and local self-governing bodies. However, Amendments to the VAT Act, which came into effect on 1 January 2010, removed the basis for the tax relief for foreign donations, irrespective of the nature, purpose and the user of goods (the VAT exemption for foreign donations was stipulated by the VAT Act that was in effect until 1 January 2010). In accordance with the abovementioned regulations, the Customs Administration points out that the customs duty exemption can be applied at the import of the named equipment and appliances but it is not possible to apply the VAT exemption.

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Novi propisi / New Regulations

Novi propisi New Regulations Tijekom veljače i ožujka 2011. godine (od izdavanja proteklog broja do izdavanja ovog broja naših Poreznih i poslovnih vijesti), objavljeni su, između ostalog, sljedeći propisi vezani uz područje poreza, doprinosa, financija te poslovanja općenito:

In February and March 2011 (from the previous to this issue of our Tax and Business Newsletter) the following regulations (among other) related to the field of taxation, social security contributions, finance, as well as business in general, were published:

• Pravilnik o izmjenama i dopunama Pravilnika o doprinosima (NN 25/11)

• Rulebook on Amendments to the Contributions Rulebook (OG 25/11)

• Indeks potrošačkih cijena u siječnju 2011. (NN 25/11)

• Consumer price index in January (OG 25/11)

• Odluka o izmjeni i dopuni Odluke o obveznoj pričuvi (NN 30/11)

• Decision on Amendments to the Decision on Compulsory Reserve Requirements (OG 30/11)

• Odluka o izmjenama Odluke o kamatnim stopama i naknadama Hrvatske narodne banke (NN 30/11)

• Decision on Amendments to the Decision on Interest Rates and Remunerations of the Croatian National Bank (OG 30/11)

• Zakon o posebnom porezu na kavu (NN 31/11) • Pravilnik o izmjeni Pravilnika o načinu isplate novčanih primanja i drugih troškova (NN 31/11) • Pravilnik o izmjenama i dopunama Pravilnika o pravima, uvjetima i načinu korištenja zdravstvene zaštite u inozemstvu (NN 31/11) • Prosječna mjesečna isplaćena neto plaća po zaposlenome u pravnim osobama Republike Hrvatske u 2010. i Prosječna mjesečna bruto plaća po zaposlenome u pravnim osobama Republike Hrvatske u 2010. (NN 31/11)

• Coffee Excise Tax Act (OG 31/11) • Rulebook on Amendments to the Rulebook on the Cash Receipts and Other Expenses Payment Modalities (OG 31/11) • Rulebook on Amendments to the Rulebook on the Rights, Conditions and Modalities of Use of Health Care Abroad (OG 31/11) • Average monthly net salary per employee in Croatian legal entities in 2010 and Average monthly gross salary per employee in Croatian legal entities in 2010 (OG 31/11)

• Ispravak Pravilnika o proračunskom računovodstvu i računskom planu (NN 32/11)

• Correction to the Rulebook on Budget Accounting and the Chart of Accounts (OG 32/11)

• Indeks potrošačkih cijena u veljači 2011. (NN 32/11)

• Consumer price index in February 2011 (OG 32/11)

• Zakon o zadrugama (NN 34/11)

• Cooperatives Act (OG 34/11)

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Kratke poslovne vijesti / Business News Flash

Kratke poslovne vijesti Business News Flash Rast zaposlenosti u eurozoni i 27 zemalja članica EU u četvrtom tromjesečju 2010. Prema podacima europskog

Employment increase in Euro area and EU27 in the fourth quarter of 2010. According to the statistical

ureda za statistiku Eurostata, zaposlenost u eurozoni u četvrtom je tromjesečju 2010. blago porasla nakon stagnacije u prethodnom tromjesečju. Broj zaposlenih u 16 zemalja članica eurozone uvećan je za 0,1 posto u odnosu na prethodno tromjesečje, na ukupno 144,8 milijuna, zahvaljujući novim radnim mjestima u sektoru poljoprivrede, financijskih usluga, državne uprave, zdravstva, trgovine i prijevoza, Pad broja zaposlenih zabilježen je u sektoru građevinarstva i prerađivačke industrije. U 27 zemalja članica Europske unije u zadnjem je tromjesečju bilo ukupno 221,7 milijuna zaposlenih, što je također za 0,1 posto više nego u prethodnom tromjesečju. Na godišnjoj razini, zaposlenost u obje zone u posljednjem je tromjesečju 2010. porasla za 0,3 posto. U čitavoj 2010. broj zaposlenih u eurozoni i EU smanjen je za 0,5 posto u odnosu na 2009.

office of the European Union Eurostat, in the fourth quarter of 2010, the number of employed people in Euro area mildly increased after being stable in the preceding quarter. Owing to the new jobs in agriculture, financial services, state administration, health industry, trade and transport services, the number of employed people in the 16 Euro area countries increased by 0.1 % compared to the preceding quarter, thus reaching 144.8 million. A decrease in the number of employed people was registered in the construction and manufacturing industry. In EU 27 countries the number of employed people in the last quarter was 221.7 million, which is also by 0.1% more than in the preceding quarter. On the annual level, the number of employed people in both areas increased by 0.3% in the last quarter of 2010. Over the whole year of 2010, the number of employed people in Euro area and EU decreased by 0.5% in comparison to 2009.

Blago pogoršano poslovno povjerenje u Njemačkoj.

Njemačko poslovno povjerenje u ožujku je blago pogoršano, dijelom zahvaljujući zabrinutosti u vezi s potresom u Japanu i nuklearnom katastrofom, objavio je njemački ekonomski institut Ifo. Ifo indeks poslovnog povjerenja, dobiven anketom provedenom među 7.000 kompanija, u ožujku je tako pao na 111,1 bod, sa 111,3 boda u veljači. Pogoršana očekivanja menadžera u vezi s razvojem situacije u idućih šest mjeseci glavni su razlog pada indeksa. Međutim, pad je manji od očekivanog, a povjerenje je i dalje snažno. Švicarska pojednostavljuje postupak oslobođenja turista od plaćanja PDV-a.

Švicarska savezna uprava objavila je kako su savezne financijske vlasti nedavno usvojile uredbu kojom se pojednostavljuju odredbe o oslobođenju od PDV-a dobara koje turisti izvoze u inozemstvo. Savezna uprava tvrdi kako je cilj navedene uredbe osigurati pojednostavljenje odredbi te njihovu transparentnost. U skladu s novim odredbama, u određenim okolnostima dokaz o izvozu može se dobiti od organizatora putovanja ili službenih tijela u inozemstvu. Nova uredba stupit će na snagu 1. svibnja 2011.

Business climate index declines slightly in Germany. The German Institute for Economic Research (Ifo) has reported that the business climate index in Germany has fallen slightly, partially due to worries about the earthquake and a potential nuclear disaster in Japan. The Ifo business climate index, obtained by distributing a questionnaire among 7000 companies, fell from 111.3 points in February to 111.1 points in March. The main reason for the index’s decrease lies in the fact that the managers’ expectations for the next six months are not very optimistic. However, the index decrease is less prominent than expected and the business climate is still favourable. Switzerland simplifies VAT exemption for tourists.

Switzerland’s Federal Administration has announced that the Federal Department of Finance (FDF) has recently adopted a decree simplifying existing provisions granting exemption from value-added tax (VAT) for goods supplied to tourists for export abroad. According to the administration, the new decree is designed to ensure that the provisions are simpler and more transparent. Under the new provisions, in future, proof of exportation can, under certain conditions, be obtained from either travel organizers or from official organizations abroad. The new decree is due to enter into force in Switzerland on 1 May 2011.

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Pravni uvjeti Namjera je ove publikacije zainteresiranim osobama pružiti određene korisne informacije o porezima, računovodstvu i drugim poslovnim temama. Informacije koje se u njoj nalaze mogu upućivati na određene zakone i druge pravne propise. Kako su oni podložni promjenama, a njihovo tumačenje ovisi o određenim specifičnim okolnostima, savjetujemo da prije postupanja po iznesenim informacijama zainteresirana osoba svakako detaljno analizira svoju situaciju kako bi utvrdila jesu li te informacije na nju primjenjive te – prema potrebi – zatraži i stručnu pomoć u smislu njihove primjene. Obavijesti dane u ovoj publikaciji ne predstavljaju savjetovanje ni bilo kakvu drugu uslugu.

Legal disclaimer This publication is made with the intention of providing interested parties with useful information in the field of taxation, accounting and other business issues. Provided information may contain references to certain laws and regulations. However, as they are subject to changes and as their interpretation depends on particular circumstances, we would advise that before taking any action based on the information presented in this publication, interested parties should perform a detailed analysis of their particular situation in order to determine if the information is relevant to them and, if needed, ask for professional assistance related to its application. Information provided in this publication does not represent any advice, consultation or service.

Molimo da nam se obratite za podrobnije informacije u vezi s temama obrađenim u ovoj publikaciji.

Should you need any additional information with respect to the texts published in this newsletter, do not hesitate to contact us.

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Porezne i poslovne vijesti / Tax and Business Newsletter