Sixth VAT Directive
Thread poster: Vesna Zivcic
Od 1.7.2013. valja računati s promjenom odbračuna PDV-a za isporuke unutar EU-a.
Pogledajte "Sixth VAT Directive", koja će biti pretočena u izmijenjeni Zakon o porezu na dodanu vrijednost:
"The place where a service is supplied is deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides. However,
the place of the supply of services connected with immovable property, including the services of estate agents and experts such as architects, is the place where the property is situated;
the place where transport services are supplied is the place where transport takes place, having regard to the distances covered;
the place of supply of services relating to ancillary transport activities, cultural, sport, scientific or educational activities, as well as valuations of or work on movable tangible property, is the place where the services are physically carried out;
the place of supply of services in the case of hiring out of movable tangible property, with the exception of all forms of transport, is the place of utilisation;
the place of supply of the following services is the place where the customer has established his business or has a fixed establishment or, in the absence of such a place, the place where he has his permanent address or usually resides: transfers and assignments of copyrights, advertising services, the services of consultants, engineers, lawyers or accountants; banking, financial and insurance transactions."
To znači da će se PDV za usluge isporučene u zemlje članice EU-a obračunavati u Hrvatskoj, za razliku od dosadašnje prakse koja se temeljila na "destination VAT principle".
Nacrt prijedloga Zakona o PDV-u možete naći ovdje:
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| | Ana Kardum
Local time: 14:33
German to Croatian
| Hvala na obavijesti || Mar 11, 2013 |
Da, treba računati s tim promjenama i pripremiti se za rad u skladu s novim propisima. Bit će dosta promjena nakon ulaska u EU što se tiče prodaje/kupnje usluga i roba (a i u drugim područjima) i treba ih dobro proučiti.
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