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Content preview: https://www.teb.hr/ Zagreb, 5. rujna 2025. 📅 Webinar **
Oporezivanje drugog dohotka i izvješćivanje 1. listopada 2025. (srijeda)
od 9:30 do 12:00 | Lokacija: Online
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https://www.teb.hr/
Zagreb=2C 5. rujna 2025.
=F0=9F=93=85 Webinar
** Oporezivanje drugog dohotka i izvje=C5=A1=C4=87ivanje
------------------------------------------------------------
1. listopada 2025. (srijeda) od 9:30 do 12:00 | Lokacija: Online
2 boda za ovla=C5=A1tene revizore*
Drugi dohodak je jedan od 5 izvora dohotka fizi=C4=8Dke osobe=2C a isti mo=
=C5=BEe biti kona=C4=8Dni ili ne kona=C4=8Dni po poreznim propisima o doho=
tku. Fizi=C4=8Dka osoba ostvaruje drugi dohodak od isplatitelja iz Republi=
ke Hrvatske i iz inozemstva=2C a taj isplatitelj mo=C5=BEe biti pravna i f=
izi=C4=8Dka osoba. Na prakti=C4=8Dnim primjerima pojasnit =C4=87e se postu=
panje isplatitelja drugog dohotka i primatelja drugog dohotka glede obra=
=C4=8Duna doprinosa i poreza na dohodak u 2025. godini te popunjavanje i p=
odno=C5=A1enje propisanih obrazaca=2C kao i utvr=C4=91ivanje godi=C5=A1nje=
porezne obveze za 2025. godinu.
Program:
1. Vrste drugog dohotka i obra=C4=8Dun javnih davanja
* oporezivanje drugog dohotka koji se ne smatra kona=C4=8Dnim
* oporezivanje kona=C4=8Dnog drugog dohotka
* =C5=A1to se smatra izdatkom kod obra=C4=8Duna drugog dohotka?
* obra=C4=8Dun doprinosa i poreza na dohodak u 2025. godini
* popunjavanje naloga za pla=C4=87anje i uplatni ra=C4=8Duni
* izvje=C5=A1=C4=87ivanje o drugom dohotku na propisanom obrascu i dr.
2. Oporezivanje naknade rezidentu po ugovoru o djelu/autorskom djelu i izv=
je=C5=A1=C4=87ivanje
* oporezivanje naknade iz ugovora o djelu
* oporezivanje autorske naknade i priznavanje izdataka
* ugovaranje naknade u neto ili u bruto iznosu
* oporezivanje naknade po ugovoru o djelu/autorskom djelu na primjerima
* isplata autorske naknade autoru koji vodi poslovne knjige
* obra=C4=8Dun poreza na dohodak autoru koji je obveznik PDV-a
* ostvarivanje drugog dohotka iz inozemstva i obra=C4=8Dun javnih davanja
* obveze primatelja drugog dohotka iz inozemstva
* sklapanje ugovora o djelu s inozemnim naru=C4=8Diteljem i obra=C4=8Dun d=
oprinosa i poreza
+ oporezivanje autorske naknade ostvarene iz inozemstva
* godi=C5=A1nje oporezivanje drugog dohotka u 2025. godini i dr.
3. Oporezivanje naknade nerezidentu po ugovoru o djelu/autorskom djelu i i=
zvje=C5=A1=C4=87ivanje
* isplata drugog dohotka nerezidentima
* oporezivanje naknade ispla=C4=87ene nerezidentu po ugovoru o djelu na pr=
imjerima
* primjeri oporezivanja naknade ispla=C4=87ene nerezidentu po ugovoru o au=
torskom djelu i dr.
4. Primjena me=C4=91unarodnih ugovora o izbjegavanju dvostrukog oporezivan=
ja i socijalnom osiguranju
* primjena ugovora o izbjegavanju dvostrukog oporezivanja
* drugi dohodak u ugovorima o izbjegavanju dvostrukog oporezivanja
* primjena ugovora o socijalnom osiguranju
* obra=C4=8Dun doprinosa i poreza kada se primjenjuje ugovor o izbjegavanj=
u dvostrukog oporezivanja i ugovor o socijalnom osiguranju
* obra=C4=8Dun doprinosa i poreza kada se ne primjenjuje ugovor o izbjegav=
anju dvostrukog oporezivanja i ugovor o socijalnom osiguranju i dr.
5. Odgovori na pitanja polaznika
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/oporezivanje-d=
rugog-dohotka-i-izvjescivanje-2-boda-za-revizore-1/)
** =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:
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.
* 05.09.2025. =E2=80=93 WEBINAR: INTRASTAT sustav u 2025. - novine u primj=
eni (5 bodova za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i=
-webinari/intrastat-sustav-u-2025-novine-u-primjeni-5-bodova-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/)
* 11.09.2025. =E2=80=93 WEBINAR: Slu=C5=BEbena putovanja=2C terenski rad i=
naknada za odvojeni =C5=BEivot (3 boda za revizore) - detaljno ovdje (htt=
ps://www.teb.hr/seminari-i-webinari/sluzbena-putovanja-terenski-rad-i-nakn=
ada-za-odvojeni-zivot-3-boda-za-revizore/)
* 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/)
* 16.09.2025. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo proizvodnje (5 bodova=
za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/rac=
unovodstvo-proizvodnje-5-bodova-za-revizore-2/)
* 16.09. - 29.09.2025. =E2=80=93 SEMINARI I WEBINAR: Planiranje u sustavu=
prora=C4=8Duna za razdoblje od 2026. do 2028. i druge aktualnosti (4 boda=
za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pla=
niranje-u-sustavu-proracuna-za-razdoblje-od-2026-do-2028-i-druge-aktualnos=
ti-4-boda-za-revizore/)
Gradovi:
Vara=C5=BEdin 16.09.2025.
Osijek 17.09.2025.
Bjelovar 18.09.2025.
Rijeka 22.09.2025.
Zagreb 23.09.2025.
Split 25.09.2025.
Zadar 26.09.2025.
Webinar 29.09.2025.
* 24.09.2025. =E2=80=93 WEBINAR: PDV kod e-trgovine=2C posebni postupci op=
orezivanja i elektroni=C4=8Dki sustav OSS (One Stop Shop) (3 boda za reviz=
ore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pdv-kod-e-tr=
govine-posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-sh=
op-3-boda-za-revizore/)
* 24.09.2025. =E2=80=93 WEBINAR: Naknadna ulaganja na vlastitoj i tu=C4=91=
oj dugotrajnoj imovini (2 boda za revizore) - detaljno ovdje (https://www.=
teb.hr/seminari-i-webinari/naknadna-ulaganja-na-vlastitoj-i-tudoj-dugotraj=
noj-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 revizore) - detaljno ovdje (https://www=
=2Eteb.hr/seminari-i-webinari/predujmovi-racunovodstvo-pdv-i-fiskalizacija-2=
-boda-za-revizore/)
* 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/)
* 29.09.2025. =E2=80=93 WEBINAR: Planiranje odgovora na kiberneti=C4=8Dke=
incidente (4 boda za revizore) - detaljno ovdje (https://www.teb.hr/semin=
ari-i-webinari/planiranje-odgovora-na-kiberneticke-incidente-4-boda-za-rev=
izore/)
* 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/)
* 16.10.2025. =E2=80=93 WEBINAR: Rashodi u sustavu prora=C4=8Duna - plan i=
ra=C4=8Dunovodstvo (3 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/rashodi-u-sustavu-proracuna-plan-i-racunovodstvo-3=
-boda-za-revizore/)
* 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: Pripreme za sastavljanje godi=C5=A1njih financijs=
kih izvje=C5=A1taja za 2025. kod prora=C4=8Duna=2C prora=C4=8Dunskih i izv=
anprora=C4=8Dunskih korisnika + TEB-ov ro=C4=91endanski PARTY (6 bodova za=
revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/teb-ov=
o-tradicionalno-dvodnevno-savjetovanje-u-opatiji-pripreme-za-sastavljanje-=
gfi-za-2025-kod-proracuna-proracunskih-i-izvanproracunskih-korisnika-6-bod=
ova-za-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=
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e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1f8adb9459&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
le: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align=3D"middle" alt=3D"" src=
=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/531b7039-5a=
71-6175-6e4e-029c250580f9.png" width=3D"200" style=3D"max-width: 200px;pad=
ding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0=
;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode:=
bicubic;" class=3D"mcnImage">
</a>
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templateHeader" style=3D"background:#ffffff none no-repeat center/cover;ms=
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top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 0;">
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ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
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;">
<tr>
<td valign=3D"top" class=3D"he=
aderContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D=
"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%;">
<tbody class=3D"mcnTextBlockOuter">
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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%;">
=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 5. 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]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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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=
%;-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]-->
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=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: 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;">
<style type=3D"text/css">body {
font-family: 'Arial'=2C sans-serif;
line-height: 1.6;
color: #333;
background-color: #f5f5f5;
padding: 20px;
}
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background-color: #0056B3;
color: #fff;
text-decoration: none;
padding: 15px 40px;
display: inline-block;
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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%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 </span></span></strong><span=
style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:18px"><strong>Webinar</strong></span></span></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%;">
=09=09=09<h2 class=3D"main-heading blue" style=3D"text-align: center;displ=
ay: block;margin: 0;padding: 0;color: #202020;font-family: Helvetica;font-=
size: 22px;font-style: normal;font-weight: bold;line-height: 125%;letter-s=
pacing: normal;"><span style=3D"color:#000080"><strong><span style=3D"font=
-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px">Op=
orezivanje drugog dohotka i izvje=C5=A1=C4=87ivanje</span></span></strong>=
</span></h2>
=09=09=09<p style=3D"text-align: center;line-height: 100%;margin: 10px 0;p=
adding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 1=
6px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"font-size:12px"><span style=3D"color: #202020;">1. listopada 2025.=
(srijeda) od 9:30 do 12:00 | Lokacija: Online</span></span></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><strong><span style=3D"color:red">2 boda za ovla=
=C5=A1tene revizore*</span></strong></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"><em>Drugi dohodak je jedan od 5 izvora dohotka f=
izi=C4=8Dke osobe=2C a isti mo=C5=BEe biti kona=C4=8Dni ili ne kona=C4=8Dn=
i po poreznim propisima o dohotku. Fizi=C4=8Dka osoba ostvaruje drugi doho=
dak od isplatitelja iz Republike Hrvatske i iz inozemstva=2C a taj isplati=
telj mo=C5=BEe biti pravna i fizi=C4=8Dka osoba. Na prakti=C4=8Dnim primje=
rima pojasnit =C4=87e se postupanje isplatitelja drugog dohotka i primatel=
ja drugog dohotka glede obra=C4=8Duna doprinosa i poreza na dohodak u 2025=
=2E godini te popunjavanje i podno=C5=A1enje propisanih obrazaca=2C kao i ut=
vr=C4=91ivanje godi=C5=A1nje porezne obveze za 2025. godinu.</em> </span><=
/span><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:#1059a6">Program:</=
span></strong></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. Vrste drugog dohotka i obra=C4=8Dun j=
avnih davanja</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">oporezivanje dru=
gog dohotka koji se ne smatra kona=C4=8Dnim</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">oporezivanje kon=
a=C4=8Dnog drugog dohotka</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">=C5=A1to se smat=
ra izdatkom kod obra=C4=8Duna drugog dohotka?</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">obra=C4=8Dun dop=
rinosa i poreza na dohodak u 2025. godini</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">popunjavanje nal=
oga za pla=C4=87anje i uplatni ra=C4=8Duni</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">izvje=C5=A1=C4=
=87ivanje o drugom dohotku na propisanom obrascu i dr.</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. Oporezivanje naknade rezidentu po ugo=
voru o djelu/autorskom djelu i izvje=C5=A1=C4=87ivanje</strong></span></sp=
an></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">oporezivanje nak=
nade iz ugovora o djelu</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">oporezivanje aut=
orske naknade i priznavanje izdataka</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">ugovaranje nakna=
de u neto ili u bruto iznosu</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">oporezivanje nak=
nade po ugovoru o djelu/autorskom djelu na primjerima</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">isplata autorske=
naknade autoru koji vodi poslovne knjige</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">obra=C4=8Dun por=
eza na dohodak autoru koji je obveznik PDV-a</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">ostvarivanje dru=
gog dohotka iz inozemstva i obra=C4=8Dun javnih davanja</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">obveze primatelj=
a drugog dohotka iz inozemstva</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">sklapanje ugovor=
a o djelu s inozemnim naru=C4=8Diteljem i obra=C4=8Dun doprinosa i poreza<=
/span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">oporezivanje=
autorske naknade ostvarene iz inozemstva</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</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">godi=C5=A1nje op=
orezivanje drugog dohotka u 2025. godini i dr.</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. Oporezivanje naknade nerezidentu po u=
govoru o djelu/autorskom djelu i izvje=C5=A1=C4=87ivanje</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">isplata drugog d=
ohotka nerezidentima</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">oporezivanje nak=
nade ispla=C4=87ene nerezidentu po ugovoru o djelu na primjerima</span></s=
pan></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">primjeri oporezi=
vanja naknade ispla=C4=87ene nerezidentu po ugovoru o autorskom djelu i dr=
=2E</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. Primjena me=C4=91unarodnih ugovora o=
izbjegavanju dvostrukog oporezivanja i socijalnom osiguranju</strong></sp=
an></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">primjena ugovora=
o izbjegavanju dvostrukog oporezivanja</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">drugi dohodak u=
ugovorima o izbjegavanju dvostrukog oporezivanja</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">primjena ugovora=
o socijalnom osiguranju</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">obra=C4=8Dun dop=
rinosa i poreza kada se primjenjuje ugovor o izbjegavanju dvostrukog opore=
zivanja i ugovor o socijalnom osiguranju</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">obra=C4=8Dun dop=
rinosa i poreza kada se ne primjenjuje ugovor o izbjegavanju dvostrukog op=
orezivanja i ugovor o socijalnom osiguranju i dr.</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><br>
=09=09=09<br>
=09=09=09 </p>
=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=
-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D994a0eafc=
3&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></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: 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;">
</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></td>
</tr>
</table>
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</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templateBody" style=3D"background:#FFFFFF none no-repeat center/cover;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;background-color: #FFFFFF;background-image: none;background-repe=
at: no-repeat;background-position: center;background-size: cover;border-to=
p: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
<![endif]-->
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
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;">
<tr>
<td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D"=
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=
: 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=2Cgeneva=
=2Csans-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-seri=
f"><span style=3D"font-size:18px">Pogledajte i na=C5=A1e ostale edukacije<=
/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]-->
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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;">
=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<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> =
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=3Dd16fe055e0&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=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 </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">05.09.2025. =E2=80=93 WEBINAR: <strong>INTRASTAT sustav u 2025.=
- novine u primjeni </strong>(5 bodova za revizore) - <a href=3D"https://=
teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1c=
c62697f4&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weigh=
t: normal;text-decoration: underline;"><strong>detaljno ovdje</strong></a>=
</span></span><br>
=09=09=09=09=09=09=09 </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=
=3Df0f534fc4f&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 </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">11.09.2025. =E2=80=93 WEBINAR: <strong>Slu=C5=BEbena putovanja=
=2C terenski rad i naknada za odvojeni =C5=BEivot </strong>(3 boda za revi=
zore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db8=
08a0bdd465cfb9fd045&id=3Df89efd99b0&e=3Dbc16b6b2ed" style=3D"mso-line-hei=
ght-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 </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> 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=3Da44fe7e04a&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 </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=3Dedd8812ce7&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 </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">16.09.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo proizv=
odnje </strong>(5 bodova za revizore) - <a href=3D"https://teb.us16.list-m=
anage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3De955c7d4fe&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 10=
0%;-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 </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">16.09. - 29.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong> =
Planiranje u sustavu prora=C4=8Duna za razdoblje od 2026. do 2028. i=
druge aktualnosti </strong>(4 boda za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D2e0067=
33c1&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: n=
ormal;text-decoration: underline;"><strong>detaljno ovdje</strong></a><br>
=09=09=09=09=09=09=09Gradovi:<br>
=09=09=09=09=09=09=09Vara=C5=BEdin 16.09.2025.<br>
=09=09=09=09=09=09=09Osijek 17.09.2025.<br>
=09=09=09=09=09=09=09Bjelovar 18.09.2025.<br>
=09=09=09=09=09=09=09Rijeka 22.09.2025.<br>
=09=09=09=09=09=09=09Zagreb 23.09.2025.<br>
=09=09=09=09=09=09=09Split 25.09.2025.<br>
=09=09=09=09=09=09=09Zadar 26.09.2025.<br>
=09=09=09=09=09=09=09Webinar 29.09.2025. </span></span><br>
=09=09=09=09=09=09=09 </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">24.09.2025. =E2=80=93 WEBINAR: <strong>PDV kod e-trgovine=2C pos=
ebni postupci oporezivanja i elektroni=C4=8Dki sustav OSS (One Stop Shop)=
</strong>(3 boda za revizore) - <a href=3D"https://teb.us16.list-manage.c=
om/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dfe41aed111&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorat=
ion: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09 </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">24.09.2025. =E2=80=93 WEBINAR: <strong>Naknadna ulaganja na vlas=
titoj i tu=C4=91oj dugotrajnoj imovini </strong>(2 boda za revizore) - <a=
href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3D07a49e6acd&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 </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">25.09.2025. =E2=80=93 WEBINAR: <strong>Predujmovi =E2=80=93 ra=
=C4=8Dunovodstvo=2C PDV i fiskalizacija </strong>(2 boda za revizore) - <a=
href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3Db37a1e24a3&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 </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=3Dded1788c68=
&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 </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">29.09.2025. =E2=80=93 WEBINAR: <strong>Planiranje odgovora na ki=
berneti=C4=8Dke incidente </strong>(4 boda za revizore) - <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3Ddb4b7d9408&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 </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=3D25a54ace0f&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 </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=3D884905d6e8&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 </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=3Dd0ca8d7bab&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 </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=3D9a1efc0022&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 </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=3D0334772a7f&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 </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> - </strong>=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd4=
65cfb9fd045&id=3D872a8340ad&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 </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=3Da0051ec=
f85&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 </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=3D941287fd9b&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 </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">16.10.2025. =E2=80=93 WEBINAR: <strong>Rashodi u sustavu prora=
=C4=8Duna - plan i ra=C4=8Dunovodstvo </strong>(3 boda za revizore) - <a h=
ref=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cf=
b9fd045&id=3Dea63f43001&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: ex=
actly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #00=
7C89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovd=
je</strong></a></span></span><br>
=09=09=09=09=09=09=09 </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> &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=3D3b05aef080&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 </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=3Def2c5732fe&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 </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 sastavljanje godi=C5=
=A1njih financijskih izvje=C5=A1taja za 2025. kod prora=C4=8Duna=2C prora=
=C4=8Dunskih i izvanprora=C4=8Dunskih korisnika + TEB-ov ro=C4=91endanski=
PARTY </strong>(6 bodova za revizore) - <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dd1acdae948&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-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 </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=
=3Da20dd25d94&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</div>
=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>
</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>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"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%;">
<tbody class=3D"mcnImageBlockOuter">
<tr>
<td valign=3D"top" style=3D"padding: 0px;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
<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=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
<tbody><tr>
<td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 0px;padding-left: 0px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;">
<a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D68db6ac707&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
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<img align=3D"middle" alt=3D"" src=
=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/4ad8b45e-d7=
b0-7194-8ba3-9e1640de7ea4.png" width=3D"600" style=3D"max-width: 640px;pad=
ding-bottom: 0px;display: inline !important;vertical-align: bottom;border:=
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peat: no-repeat;background-position: center;background-size: cover;border-=
top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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th: 600px !important;">
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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%;">
=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=
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nTextContentContainer">
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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;">
<table bgcolor=3D"#EAF4FC" 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: #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 -->
=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<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=
e e-mailova?</span></span></strong></h2>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Tekst -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-lin=
e-height-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=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
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=
informacija=2C ali isto tako razumijemo kako previ=C5=A1e e-mailova=
mo=C5=BEe biti optere=C4=87uju=C4=87e. Zato Vam nudimo opciju primanja **=
samo jednog do dva newslettera tjedno** =E2=80=93 sa=C5=BEeto i pregledno=
=2C sve najva=C5=BEnije informacije na jednom mjestu.</span></span></p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Poziv na akciju -->
=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<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=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Ako Vam ova opcija zvu=C4=8Di primamljivo=2C=
prijavite se na na=C5=A1 **tjedni newsletter** putem poveznice:</span></s=
pan></p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=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<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=
=3D"border-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D14253b7b22&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;=
color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
> PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09</table>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Zavr=C5=A1etak -->
=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<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=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Hvala Vam na povjerenju=2C<br>
=09=09=09=09=09=09<strong>Va=C5=A1 TEB</strong></span></span></p>
=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>
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=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]-->
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</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
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-adjust: 100%;">
<tbody><tr>
<td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
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<![endif]-->
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le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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=
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</tr>
</tbody></table>
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</tr>
</tbody></table>
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</td>
<![endif]-->
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<td align=3D"center" valign=3D"top=
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<![endif]-->
<table align=3D"left" border=
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<tbody><tr>
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ft;">
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t: 100%;-webkit-text-size-adjust: 100%;">
=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
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<td align=3D"center" valign=3D"top=
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<tbody><tr>
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<t=
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t: 100%;-webkit-text-size-adjust: 100%;">
=
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