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https://www.teb.hr/
Zagreb=2C 3. rujna 2025.
=F0=9F=93=85 Webinar
INTRASTAT sustav u 2025. - novine u primjeni

5. rujna 2025. (petak) od 9:00 do 15:00 | Lokacija: Online

5 boda za ovla=C5=A1tene revizore

Praktikum je namijenjen svim poslovnim subjektima koji obavljaju robnu raz=
mjenu unutar EU i koji su obvezni podnositi mjese=C4=8Dne Intrastat izvje=
=C5=A1taje=2C carinskim agentima i knjigovodstvenim servisima koji obavlja=
ju poslove deklaranta za Intrastat=2C te svima ostalima koje zanima Intras=
tat izvje=C5=A1tavanje u RH.

Polaznici praktikuma =C4=87e kroz izlaganja i rad na velikom broju primjer=
a dobiti odgovore na brojna pitanja koja se vezano uz Intrastat izvje=C5=
=A1tavanje javljaju u praksi i ste=C4=87i napredna znanja iz podru=C4=8Dja=
 primjene Intrastat sustava u 2025. godini.

Program:

1. Intrastat sustav od 1.1.2025. - zakonodavstvo
* Godi=C5=A1nji prag uklju=C4=8Divanja u Intrastat sustav za 2025.
* EU zakonodavstvo u primjeni za 2025.
* Kombinirana nomenklatura za 2025.
* Geonomenklatura u primjeni za 2025.
* Upute za IJ za 2025.
* Rokovi dostave Intrastat obrazaca u 2025.
* Penalizacija u 2025.

2. Intrastat sustav od 1.1.2025. - primjena
* Intrastat obrazac
* Razdoblje izvje=C5=A1tavanja - izmjene za 2025.
* Triangularna trgovina =E2=80=93 izmjene za 2025.
* Pojednostavljeno izvje=C5=A1tavanje prema KN =C5=A1ifri 9990 87 00
* Pojednostavljeno izvje=C5=A1tavanje prema KN =C5=A1ifri 9990 88 00
* Pojednostavljeno izvje=C5=A1tavanje prema KN =C5=A1ifri 9950 0000

3. Metodologija Intrastat izvje=C5=A1tavanja na primjerima iz prakse
* Uzorci=2C reklamni materijal i besplatne po=C5=A1iljke
* Prodaja na daljinu
* Ambala=C5=BEa i otpad
* Softver i licence
* Isporuka robe s monta=C5=BEom
* Operativni i financijski leasing
* Oplemenjivanje
* Popravak
* Monetarno zlato i sredstva pla=C4=87anja

4. Metodologija Intrastat izvje=C5=A1tavanja na primjerima iz prakse
* Kredit note
* Povrat robe
* Triangularne transakcije
* Triangular s tre=C4=87om zemljom
* Carinski postupak 42
* Quasi tranzit
* Tranzit

5. Odgovori na pitanja polaznika


PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/intrastat-sust=
av-u-2025-novine-u-primjeni-5-bodova-za-revizore/)


** =F0=9F=93=85 Nadolaze=C4=87i seminari i webinari
------------------------------------------------------------
11.09.2025. =E2=80=93 Webinar
Slu=C5=BEbena putovanja=2C terenski rad i naknada za odvojeni =C5=BEivot
(3 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D5d0f8f6b74&e=3D21d4e8de12)
16.09.2025. =E2=80=93 Webinar
Ra=C4=8Dunovodstvo proizvodnje
(5 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3Dca7e3ce59c&e=3D21d4e8de12)
24.09.2025. =E2=80=93 Webinar
PDV kod e-trgovine=2C posebni postupci oporezivanja i elektroni=C4=8Dki su=
stav OSS (One Stop Shop)
(3 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pdv-kod-e-trgovine-=
posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-shop-3-bo=
da-za-revizore/)
24.09.2025. =E2=80=93 Webinar
Naknadna ulaganja na vlastitoj i tu=C4=91oj dugotrajnoj imovini
(2 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/naknadna-ulaganja-n=
a-vlastitoj-i-tudoj-dugotrajnoj-imovini-2-boda-za-revizore/)
25.09.2025. =E2=80=93 Webinar
Predujmovi =E2=80=93 ra=C4=8Dunovodstvo=2C PDV i fiskalizacija
(2 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/predujmovi-racunovo=
dstvo-pdv-i-fiskalizacija-2-boda-za-revizore/)


** =F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
------------------------------------------------------------
* 01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR:  Novi Zakon o fiskali=
zaciji i obveza izdavanja eRa=C4=8Duna od 1.1.2026. - detaljno ovdje (http=
s://www.teb.hr/seminari-i-webinari/novi-zakon-o-fiskalizaciji-i-obveza-izd=
avanja-eracuna-od-112026/)
Gradovi:
Zagreb 03.09.2025.
Bjelovar 04.09.2025.
Osijek 05.09.2025.
Dubrovnik 08.09.2025.
Split 09.09.2025.
=C5=A0ibenik 10.09.2025.
Zadar 11.09.2025.
Vara=C5=BEdin 12.09.2025.
Webinar 17.09.2025.

* 03.09.2025. =E2=80=93 WEBINAR: Konsolidacija financijskih izvje=C5=A1taj=
a (4 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-web=
inari/konsolidacija-financijskih-izvjestaja-4-boda-za-revizore/)

* 10.09.2025. =E2=80=93 WEBINAR: Naknada pla=C4=87e za vrijeme privremene=
 nesposobnosti za rad s primjerima izra=C4=8Duna i iskazivanja na propisan=
im obrascima (4 boda za revizore) - detaljno ovdje (https://www.teb.hr/sem=
inari-i-webinari/naknada-place-za-vrijeme-privremene-nesposobnosti-za-rad-=
s-primjerima-izracuna-i-iskazivanja-na-propisanim-obrascima-4-boda-za-revi=
zore/)

* 15.09. - 19.09.2025. =E2=80=93 TRENING:  Specijalisti=C4=8Dki program iz=
obrazbe u podru=C4=8Dju javne nabave - detaljno ovdje (https://www.teb.hr/=
seminari-i-webinari/specijalisticki-program-izobrazbe-u-podrucju-javne-nab=
ave/)

* 15.09.2025. =E2=80=93 WEBINAR: Primjena propisa o sprje=C4=8Davanju pran=
ja novca i financiranja terorizma s primjerima iz prakse za revizorska dru=
=C5=A1tva (5 bodova za revizore oznaka "A") - detaljno ovdje (https://www.=
teb.hr/seminari-i-webinari/primjena-propisa-o-sprjecavanju-pranja-novca-i-=
financiranja-terorizma-s-primjerima-iz-prakse-za-revizorska-drustva-5-bodo=
va-za-revizore-oznaka-a-1/)

* 26.09.2025. =E2=80=93 WEBINAR: Oporezivanje kapitalnih dobitaka u sustav=
u poreza na dohodak - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/oporezivanje-kapitalnih-dobitaka-u-sustavu-poreza-na-dohodak/)

* 01.10.2025. =E2=80=93 WEBINAR: Oporezivanje drugog dohotka i izvje=C5=A1=
=C4=87ivanje (2 boda za revizore) - detaljno ovdje (https://www.teb.hr/sem=
inari-i-webinari/oporezivanje-drugog-dohotka-i-izvjescivanje-2-boda-za-rev=
izore-1/)

* 03.10.2025. =E2=80=93 WEBINAR: PDV - tuzemni prijenos porezne obveze (2=
 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinar=
i/pdv-tuzemni-prijenos-porezne-obveze-2-boda-za-revizore/)

* 07.10.2025. =E2=80=93 WEBINAR: Rashodovanje=2C uni=C5=A1tenje i otpis za=
liha i dugotrajne materijalne imovine (2 boda za revizore) - detaljno ovdj=
e (https://www.teb.hr/seminari-i-webinari/rashodovanje-unistenje-i-otpis-z=
aliha-i-dugotrajne-materijalne-imovine-2-boda-za-revizore/)

* 08.10.2025. =E2=80=93 WEBINAR: Osobni automobili - ra=C4=8Dunovodstveni=
 i porezni aspekt (3 boda za revizore) - detaljno ovdje (https://www.teb.h=
r/seminari-i-webinari/osobni-automobili-racunovodstveni-i-porezni-aspekt-3=
-boda-za-revizore-1/)

* 09.10.2025. =E2=80=93 WEBINAR: Isplata dohotka strancima i dohodak rezid=
enata iz inozemstva (3 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/isplata-dohotka-strancima-i-dohodak-rezidenata-iz-=
inozemstva-3-boda-za-revizore-1/)

* 13.10.2025. =E2=80=93 WEBINAR: Dohodak od otu=C4=91enja nekretnina i imo=
vinskih prava te posebnih vrsta imovine - detaljno ovdje (https://www.teb.=
hr/seminari-i-webinari/dohodak-od-otudenja-nekretnina-i-imovinskih-prava-t=
e-posebnih-vrsta-imovine/)

* 14.10.2025. =E2=80=93 WEBINAR: PDV - Oporezivanje usluga s inozemstvom (=
3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/pdv-oporezivanje-usluga-s-inozemstvom-3-boda-za-revizore-2/)

* 14.10.2025. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo najmova prema MSFI-u 1=
6 (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-web=
inari/racunovodstvo-najmova-prema-msfi-u-16-3-boda-za-revizore-1/)

* 15.10.2025. =E2=80=93 WEBINAR: Ozljede na radu - prava i obveze radnika=
 i poslodavaca (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/s=
eminari-i-webinari/ozljede-na-radu-prava-i-obveze-radnika-i-poslodavaca-3-=
boda-za-revizore-1/)

* 20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING:  Stru=C4=8Dno usavr=C5=
=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i financije (26 bodova za r=
evizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/strucno-=
usavrsavanje-proracunsko-racunovodstvo-i-financije-26-bodova-za-revizore/)

* 27.11. - 28.11.2025. =E2=80=93 SEMINARI: TEB-ovo tradicionalno dvodnevno=
 savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih financijskih iz=
vje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=91endanski PARTY=
 (10 bodova za ovla=C5=A1tene revizore) - detaljno ovdje (https://www.teb.=
hr/seminari-i-webinari/teb-ovo-tradicionalno-dvodnevno-savjetovanje-u-opat=
iji-pripreme-za-izradu-godisnjih-financijskih-izvjestaja-i-poreznih-prijav=
a-za-2025-10-bodova-za-ovlastene-revizore/)

* 27.11. - 28.11.2025. =E2=80=93 SEMINARI: TEB-ovo tradicionalno dvodnevno=
 savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u javnoj nabavi +=
 TEB-ov ro=C4=91endanski PARTY - detaljno ovdje (https://www.teb.hr/semina=
ri-i-webinari/teb-ovo-tradicionalno-dvodnevno-savjetovanje-u-opatiji-struc=
no-usavrsavanje-u-javnoj-nabavi/)

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aderContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
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"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-w=
idth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
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=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 3. rujna 2025. </span></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

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=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 100%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">

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        font-family: 'Arial'=2C sans-serif;
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<table bgcolor=3D"#FFF8E1" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"container" style=3D"margin: auto;padding: 20px;max-width: 600px=
;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-col=
lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span sty=
le=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:=
18px">=F0=9F=93=85 <span style=3D"color:#000000">Webinar</span></span></sp=
an></strong></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"color:#000080"><strong><span style=3D"font-size:18px">INTRASTAT=
 sustav u 2025. - novine u primjeni</span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">5.=
 rujna 2025. (petak) od 9:00 do 15:00 | Lokacija: Online</span></span></sp=
an><br>
=09=09=09<br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong><span style=3D"color:red">5 boda za ovla=
=C5=A1tene revizore</span></strong></span></span><br>
=09=09=09&nbsp;
=09=09=09<div style=3D"text-align: justify;">
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><em>Praktikum je namijenjen svim poslovnim subje=
ktima koji obavljaju robnu razmjenu unutar EU i koji su obvezni podnositi=
 mjese=C4=8Dne Intrastat izvje=C5=A1taje=2C carinskim agentima i knjigovod=
stvenim servisima koji obavljaju poslove deklaranta za Intrastat=2C te svi=
ma ostalima koje zanima Intrastat izvje=C5=A1tavanje u RH.</em></span></sp=
an></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><em>Polaznici praktikuma =C4=87e kroz izlaganja=
 i rad na velikom broju primjera dobiti odgovore na brojna pitanja koja se=
 vezano uz Intrastat izvje=C5=A1tavanje javljaju u praksi i ste=C4=87i nap=
redna znanja iz podru=C4=8Dja primjene Intrastat sustava u 2025. godini.</=
em></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Program:</=
strong></span></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>1. Intrastat sustav od 1.1.2025. - zakon=
odavstvo </strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Godi=C5=A1nji pr=
ag uklju=C4=8Divanja u Intrastat sustav za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">EU zakonodavstvo=
 u primjeni za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Kombinirana nome=
nklatura za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Geonomenklatura=
 u primjeni za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Upute za IJ za 2=
025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Rokovi dostave I=
ntrastat obrazaca u 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Penalizacija u 2=
025.</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>2. Intrastat sustav od 1.1.2025. - primj=
ena </strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Intrastat obraza=
c</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Razdoblje izvje=
=C5=A1tavanja - izmjene za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Triangularna trg=
ovina =E2=80=93 izmjene za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Pojednostavljeno=
 izvje=C5=A1tavanje prema KN =C5=A1ifri 9990 87 00</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Pojednostavljeno=
 izvje=C5=A1tavanje prema KN =C5=A1ifri 9990 88 00</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Pojednostavljeno=
 izvje=C5=A1tavanje prema KN =C5=A1ifri 9950 0000</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>3. Metodologija Intrastat izvje=C5=A1tav=
anja na primjerima iz prakse </strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Uzorci=2C reklam=
ni materijal i besplatne po=C5=A1iljke</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Prodaja na dalji=
nu</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Ambala=C5=BEa i=
 otpad</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Softver i licenc=
e</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Isporuka robe s=
 monta=C5=BEom</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Operativni i fin=
ancijski leasing</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Oplemenjivanje</=
span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Popravak</span><=
/span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Monetarno zlato=
 i sredstva pla=C4=87anja</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>4. Metodologija Intrastat izvje=C5=A1tav=
anja na primjerima iz prakse </strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Kredit note</spa=
n></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Povrat robe</spa=
n></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Triangularne tra=
nsakcije</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Triangular s tre=
=C4=87om zemljom</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Carinski postupa=
k 42</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Quasi tranzit</s=
pan></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Tranzit</span></=
span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>5. Odgovori na pitanja polaznika</strong=
></span></span></p>

=09=09=09<p style=3D"line-height: 100%;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #202020;font-family: Helvetica;font-size: 16px;text-align: le=
ft;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span sty=
le=3D"font-size:12px"><strong>&nbsp;</strong></span></span></p>
=09=09=09</div>

=09=09=09<center>
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=3D"border=
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e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
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=09=09=09=09</tbody>
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=09=09=09</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

                        </td>
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                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09
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=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
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lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
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size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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;display: block;margin: 0;padding: 0;color: #202020;font-family: Helvetica=
;font-size: 26px;font-style: normal;font-weight: bold;line-height: 125%;le=
tter-spacing: normal;"><strong><span style=3D"font-family:verdana=2C genev=
a=2C sans-serif"><span style=3D"font-size:18px">=F0=9F=93=85 Nadolaze=C4=
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
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                                    <!--[if (gte mso 9)|(IE)]>
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templateBody" style=3D"background:#FFFFFF none no-repeat center/cover;mso-=
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p: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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dth=3D"600" style=3D"width:600px;">
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er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
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0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-wi=
dth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
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pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
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=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
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=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">11.09.2025. =E2=80=93 Webinar</span></span><br=
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=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
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=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
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height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span>  </sp=
an></div>
=09=09=09=09=09=09</div>
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=09</tbody>
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                        </td>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
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=09=09=09=09<!--[if mso]>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09
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0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
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tica;font-size: 16px;line-height: 150%;text-align: left;">

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pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
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ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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n style=3D"color: #202020;">16.09.2025. =E2=80=93 Webinar</span></span><br=
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y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
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n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span> <span st=
yle=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> </sp=
an></div>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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tica;font-size: 16px;line-height: 150%;text-align: left;">

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pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
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ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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8a0bdd465cfb9fd045&id=3Db3b6ea2e46&e=3Dbc16b6b2ed" target=3D"_blank" styl=
e=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: und=
erline;"><span style=3D"color:#007C89">Detaljno ovdje</span></a></span></s=
pan></span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <table bgcolor=3D"#ffffff" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">24.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>Naknadna ulaganja=
 na vlastitoj i tu=C4=91oj dugotrajnoj imovini</strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(2 boda za ovla=C5=A1tene revizore)</span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"color: #20=
2020;"><a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3D43a9d779b9&e=3Dbc16b6b2ed" target=3D"_blank" styl=
e=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: und=
erline;"><span style=3D"color:#007C89">Detaljno ovdje</span></a></span></s=
pan></span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <table bgcolor=3D"#ffffff" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">25.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>Predujmovi =E2=80=
=93 ra=C4=8Dunovodstvo=2C PDV i fiskalizacija</strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(2 boda za ovla=C5=A1tene revizore)</span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"color: #20=
2020;"><a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3D5752c53d2b&e=3Dbc16b6b2ed" target=3D"_blank" styl=
e=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: und=
erline;"><span style=3D"color:#007C89">Detaljno ovdje</span></a></span></s=
pan></span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <h1 class=3D"null" style=3D"text-align: center=
;display: block;margin: 0;padding: 0;color: #202020;font-family: Helvetica=
;font-size: 26px;font-style: normal;font-weight: bold;line-height: 125%;le=
tter-spacing: normal;"><strong><span style=3D"font-family:verdana=2C genev=
a=2C sans-serif"><span style=3D"font-size:18px">=F0=9F=93=85 </span></span=
></strong> <strong><span style=3D"font-family:verdana=2C geneva=2C sans-se=
rif"><span style=3D"font-size:18px">Pogledajte i na=C5=A1e ostale edukacij=
e</span></span></strong></h1>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <table bgcolor=3D"#ffffff" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<ul>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong>&nbsp;=
&nbsp;Novi Zakon o fiskalizaciji i obveza izdavanja eRa=C4=8Duna od 1.1.20=
26.</strong> - <a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D96dd8af27f&e=3Dbc16b6b2ed" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"=
><strong>detaljno ovdje</strong></a><br>
=09=09=09=09=09=09=09Gradovi:<br>
=09=09=09=09=09=09=09Zagreb 03.09.2025.<br>
=09=09=09=09=09=09=09Bjelovar 04.09.2025.<br>
=09=09=09=09=09=09=09Osijek 05.09.2025.<br>
=09=09=09=09=09=09=09Dubrovnik 08.09.2025.<br>
=09=09=09=09=09=09=09Split 09.09.2025.<br>
=09=09=09=09=09=09=09=C5=A0ibenik 10.09.2025.<br>
=09=09=09=09=09=09=09Zadar 11.09.2025.<br>
=09=09=09=09=09=09=09Vara=C5=BEdin 12.09.2025.<br>
=09=09=09=09=09=09=09Webinar 17.09.2025.</span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">03.09.2025. =E2=80=93 WEBINAR: <strong>Konsolidacija financijski=
h izvje=C5=A1taja </strong>(4 boda za revizore) - <a href=3D"https://teb.u=
s16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D36af1dc=
3d5&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: no=
rmal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></spa=
n></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">10.09.2025. =E2=80=93 WEBINAR: <strong>Naknada pla=C4=87e za vri=
jeme privremene nesposobnosti za rad s primjerima izra=C4=8Duna i iskaziva=
nja na propisanim obrascima </strong>(4 boda za revizore) - <a href=3D"htt=
ps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D4c23fda302&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.09. - 19.09.2025. =E2=80=93 TRENING:<strong>&nbsp;&nbsp;Speci=
jalisti=C4=8Dki program izobrazbe u podru=C4=8Dju javne nabave </strong>-=
 <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd=
465cfb9fd045&id=3D2c48ac81dc&e=3Dbc16b6b2ed" style=3D"mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color=
: #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljn=
o ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.09.2025. =E2=80=93 WEBINAR: <strong>Primjena propisa o sprje=
=C4=8Davanju pranja novca i financiranja terorizma s primjerima iz prakse=
 za revizorska dru=C5=A1tva </strong>(5 bodova za revizore oznaka "A") - <=
a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd46=
5cfb9fd045&id=3Dc0baebe81a&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">26.09.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje kapitalnih d=
obitaka u sustavu poreza na dohodak </strong>- <a href=3D"https://teb.us16=
=2Elist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D0e209a4c22=
&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: norma=
l;text-decoration: underline;"><strong>detaljno ovdje</strong></a></span><=
/span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">01.10.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje drugog dohot=
ka i izvje=C5=A1=C4=87ivanje </strong>(2 boda za revizore) - <a href=3D"ht=
tps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&i=
d=3D0e95d4d4a5&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font=
-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stron=
g></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">03.10.2025. =E2=80=93 WEBINAR: <strong>PDV - tuzemni prijenos po=
rezne obveze </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.l=
ist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dad1410afb6&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">07.10.2025. =E2=80=93 WEBINAR: <strong>Rashodovanje=2C uni=C5=A1=
tenje i otpis zaliha i dugotrajne materijalne imovine </strong>(2 boda za=
 revizore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3D7fe0b57af8&e=3Dbc16b6b2ed" style=3D"mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><st=
rong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">08.10.2025. =E2=80=93 WEBINAR: <strong>Osobni automobili - ra=C4=
=8Dunovodstveni i porezni aspekt </strong>(3 boda za revizore) - <a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3De2cf21243a&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C8=
9;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje<=
/strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">09.10.2025. =E2=80=93 WEBINAR: <strong>Isplata dohotka strancima=
 i dohodak rezidenata iz inozemstva </strong>(3 boda za revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D4294ab19f3&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">13.10.2025. =E2=80=93 WEBINAR: <strong>Dohodak od otu=C4=91enja=
 nekretnina i imovinskih prava te posebnih vrsta imovine </strong>- <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3Db7b65ae567&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>PDV - Oporezivanje usluga=
 s inozemstvom </strong>(3 boda za revizore)<strong>&nbsp;-&nbsp;</strong>=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd4=
65cfb9fd045&id=3D2ba87ac566&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo najmov=
a prema MSFI-u 16 </strong>(3 boda za revizore) - <a href=3D"https://teb.u=
s16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D69ea15c=
c33&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: no=
rmal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></spa=
n></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.10.2025. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i=
 obveze radnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3D65ef2190d7&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fon=
t-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stro=
ng></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING:<strong>&nbsp;&nb=
sp;Stru=C4=8Dno usavr=C5=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i f=
inancije </strong>(26 bodova za revizore) - <a href=3D"https://teb.us16.li=
st-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D9dbe3d9849&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih=
 financijskih izvje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=
=91endanski PARTY </strong>(10 bodova za ovla=C5=A1tene revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D1831dcf5c9&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u=
 javnoj nabavi + TEB-ov ro=C4=91endanski PARTY </strong>- <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3Dafad0fac91&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span></li>
=09=09=09=09=09=09</ul>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
=09</tbody>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
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                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">

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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
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=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
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e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;">
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 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
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lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena=
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
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lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
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color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
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 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
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lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
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00%;-webkit-text-size-adjust: 100%;">
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text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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ft;">
                                                                        <t=
body><tr>

                                                                         =
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t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
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                                        <!--[if mso]>
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                                        <td align=3D"center" valign=3D"top=
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                                            <table align=3D"left" border=
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y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
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xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
                                                                        <t=
body><tr>

                                                                         =
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lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
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ft;">
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body><tr>

                                                                         =
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t: 100%;-webkit-text-size-adjust: 100%;">
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%;-webkit-text-size-adjust: 100%;">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
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ng=3D"0" width=3D"100%" style=3D"width:100%;">
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<span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"f=
ont-size:12px"><a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3Dba1a2414fa&e=3Dbc16b6b2ed" style=3D"col=
or: #FFFFFF;text-decoration: underline;mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;"=
 target=3D"_blank"><span style=3D"color:#FFFFFF">Politika privatnosti</spa=
n></a></span><br>
<br>
<span style=3D"font-size:12px"><span style=3D"color:#FFFFFF">Ako vi=C5=A1e=
 ne =C5=BEelite primati na=C5=A1e obavijesti=2C mo=C5=BEete se </span><a h=
ref=3D"https://teb.us16.list-manage.com/unsubscribe?u=3D757db808a0bdd465cf=
b9fd045&id=3Dcdc561a1b1&t=3Db&e=3Dbc16b6b2ed&c=3D853c21d3b8" style=3D"color:=
 #FFFFFF;text-decoration: underline;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;" ta=
rget=3D"_blank"><span style=3D"color:#FFFFFF">odjaviti ovdje</span></a><sp=
an style=3D"color:#FFFFFF">.</span></span></span><br>
&nbsp;</p>
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