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Content preview: https://www.teb.hr/ Zagreb, 9. rujna 2025. 📅 Webinar Službena
putovanja, terenski rad i naknada za odvojeni život 11. rujna 2025. (četvrtak)
od 9:30 do 13:00 | Lokacija: Online 3 boda za ovlaštene revizore*
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https://www.teb.hr/
Zagreb=2C 9. rujna 2025.
=F0=9F=93=85 Webinar
Slu=C5=BEbena putovanja=2C terenski rad i naknada za odvojeni =C5=BEivot
11. rujna 2025. (=C4=8Detvrtak) od 9:30 do 13:00 | Lokacija: Online
3 boda za ovla=C5=A1tene revizore*
Kada se koristi institut slu=C5=BEbenog puta=2C a kada institut rada na te=
renu=2C i koje su obveze poslodavca u navedenim slu=C4=8Dajevima? Koje su=
vjerodostojne isprave za obra=C4=8Dun i dokazivanje obavljenog slu=C5=BEb=
enog puta ili rada na terenu? Kako se izvje=C5=A1=C4=87uje na propisanim o=
brascima i na koji na=C4=8Din se evidentiraju takvi poslovni doga=C4=91aji=
u poslovnim knjigama? Uz koje uvjete i u kojem iznosu se mogu isplatiti p=
une odnosno umanjene doma=C4=87e i inozemne dnevnice prema poreznim propis=
ima? Koliki je iznos neoporezive dnevnice u 2025. godini? Koliki je neopor=
ezivi iznos naknade za kori=C5=A1tenje privatnog automobila u slu=C5=BEben=
e svrhe u 2025.? Tko ima pravo na naknadu za odvojeni =C5=BEivot? Koliki j=
e neoporezivi iznos naknade za odvojeni =C5=BEivot u 2025. godini? To su s=
amo neka od pitanja na koja =C4=87emo dati odgovor na webinaru.
Program webinara:
1. Slu=C5=BEbeni put=2C rad na terenu i naknada za odvojeni =C5=BEivot u i=
zvoru radnog prava
* slu=C5=BEbeno putovanje u tuzemstvu i inozemstvu u izvoru radnog prava
* rad na terenu u izvoru radnog prava
* naknada za odvojeni =C5=BEivot u izvoru radnog prava
2. Slu=C5=BEbeni put=2C terenski rad i naknada za odvojeni =C5=BEivot u po=
reznim propisima
* slu=C5=BEbeno putovanje u tuzemstvu i inozemstvu u poreznim propisima
* rad na terenu u poreznim propisima
* naknada za odvojeni =C5=BEivot u poreznim propisima
3. Izdavanje i popunjavanje putnog naloga
* kojim osobama se mo=C5=BEe izdati nalog za slu=C5=BEbeno putovanje?
* izdavanje putnog naloga u papirnatom/elektroni=C4=8Dkom obliku
* popunjavanje putnog naloga - obvezni podaci u putnom nalogu
4. Isplata predujma (akontacije) za slu=C5=BEbeni put
* isplata predujma (akontacije) za slu=C5=BEbeni put
5. Obra=C4=8Dun dnevnica u tuzemstvu i inozemstvu te naknade za odvojeni=
=C5=BEivot po poreznim propisima
* obra=C4=8Dun tro=C5=A1kova slu=C5=BEbenog puta
* vjerodostojna dokumentacija uz putni nalog
* nadoknada tro=C5=A1kova nastalih na slu=C5=BEbenom putovanju
* neoporezivi iznosi dnevnica u 2025. godini
* o pravilima za obra=C4=8Dun dnevnica u tuzemstvu i inozemstvu na primjer=
ima
* isplata pune i umanjene dnevnice i iskazivanje u obrascu JOPPD
* iskazivanje ispla=C4=87enih dnevnica na platnoj listi
* uvjeti za neoporezivu isplatu dnevnice za rad na terenu
* koliko mora biti udaljeno mjesto rada na terenu?
* neoporezivi iznos dnevnice za rad na terenu u 2025. godini
* iskazivanje dnevnice za rad na terenu u JOPPD obrascu
* utvr=C4=91ivanje naknade za odvojeni =C5=BEivot
* porezni tretman naknade za odvojeni =C5=BEivot od obitelji
* koliki je neoporezivi iznos naknade za odvojeni =C5=BEivot u 2025. godin=
i?
* naknada za odvojeni =C5=BEivot i izvje=C5=A1=C4=87ivanje na obrascu JOPP=
D
* mo=C5=BEe li se za isti dan isplatiti i dnevnica za slu=C5=BEbeni put i=
naknada za odvojeni =C5=BEivot od obitelji?
6. Porezno priznavanje tro=C5=A1kova
* obra=C4=8Dun tro=C5=A1kova prijevoza i smje=C5=A1taja
* neoporezivi iznos naknade za kori=C5=A1tenje privatnog automobila u slu=
=C5=BEbene svrhe u 2025. godini
* obra=C4=8Dun ostalih tro=C5=A1kova nastalih na slu=C5=BEbenom putovanju
* tro=C5=A1ak reprezentacije na slu=C5=BEbenom putu
* kada se pla=C4=87a poseban doprinos za zdravstvenu za=C5=A1titu u inozem=
stvu?
* koliki je iznos posebnog doprinosa u 2025. godini?
* iskazivanje posebnog doprinosa za zdravstvenu za=C5=A1titu u inozemstvu=
u JOPPD?
* da li su tro=C5=A1kovi slu=C5=BEbenog putovanja izuzeti od ovrhe?
7. Evidencije o radu na terenu
* evidencije za obra=C4=8Dun dnevnica i drugih tro=C5=A1kova zbog rada na=
terenu
8. Pogre=C5=A1ke u obra=C4=8Dunu i likvidatura
* kontrola dokumentacije uz putni nalog (likvidatura)
* ispravak JOPPD obrasca
9. Evidentiranje tro=C5=A1kova puta i rada na terenu
* evidentiranje tro=C5=A1kova puta i rada na terenu u poslovnim knjigama
10. Odgovori na pitanja polaznika
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/sluzbena-putov=
anja-terenski-rad-i-naknada-za-odvojeni-zivot-3-boda-za-revizore/)
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Pretplatite se na TEB-ov portal POREZI!
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Na TEB-ovom portalu "POREZI" (https://teb.us16.list-manage.com/track/click=
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Uz registraciju i pretplatu=2C mo=C5=BEete dodatno koristiti i relevantna=
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ima se poja=C5=A1njava primjena odredbi svih poreznih propisa. Svi tekstov=
i povezani su s odgovaraju=C4=87im odredbama poreznih zakona i pravilnika.
Dnevno a=C5=BEuriranje poreznih propisa i mi=C5=A1ljenja Porezne uprave=2C=
pouzdanost i stru=C4=8Dnost TEB-ovih poreznih mi=C5=A1ljenja=2C =C4=8Dlan=
aka i uputa=2C me=C4=91usobna unakrsna povezanost sadr=C5=BEaja portala PO=
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Sve pretplatnike odmah=2C putem newslettera=2C obavje=C5=A1tavamo o svakoj=
promjeni sadr=C5=BEaja na portalu!
Pregledajte besplatno i bez registracije TEB-ov portal "POREZI" (https://t=
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Registraciju i pretplatu obaviti =C4=87ete popunjavanjem Narud=C5=BEbenice=
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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=
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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%;"><span style=3D"font-fa=
mily:verdana=2C geneva=2C sans-serif"><span style=3D"color:#000080"><stron=
g><span style=3D"font-size:18px">Slu=C5=BEbena putovanja=2C terenski rad i=
naknada za odvojeni =C5=BEivot</span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">11=
=2E rujna 2025. (=C4=8Detvrtak) od 9:30 do 13:00 | 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"><span style=3D"color:#FF0000"><strong>3 boda za=
ovla=C5=A1tene revizore</strong><strong>*</strong></span></span></span>
=09=09=09<div style=3D"text-align: justify;"> </div>
=09=09=09<div style=3D"text-align: justify;">
=09=09=09<div style=3D"text-align: justify;"><span style=3D"font-family:ve=
rdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><em>Kada se=
koristi institut slu=C5=BEbenog puta=2C a kada institut rada na terenu=2C=
i koje su obveze poslodavca u navedenim slu=C4=8Dajevima? Koje su vjerodo=
stojne isprave za obra=C4=8Dun i dokazivanje obavljenog slu=C5=BEbenog put=
a ili rada na terenu? Kako se izvje=C5=A1=C4=87uje na propisanim obrascima=
i na koji na=C4=8Din se evidentiraju takvi poslovni doga=C4=91aji u poslo=
vnim knjigama? Uz koje uvjete i u kojem iznosu se mogu isplatiti pune odno=
sno umanjene doma=C4=87e i inozemne dnevnice prema poreznim propisima? Kol=
iki je iznos neoporezive dnevnice u 2025. godini? Koliki je neoporezivi iz=
nos naknade za kori=C5=A1tenje privatnog automobila u slu=C5=BEbene svrhe=
u 2025.? Tko ima pravo na naknadu za odvojeni =C5=BEivot? Koliki je neopo=
rezivi iznos naknade za odvojeni =C5=BEivot u 2025. godini? To su samo&nbs=
p; neka od pitanja na koja =C4=87emo dati odgovor na webinaru.</em> </span=
></span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"> </span></span></div>
=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 we=
binara:</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. Slu=C5=BEbeni put=2C rad na terenu i=
naknada za odvojeni =C5=BEivot u izvoru radnog prava</strong></span></spa=
n></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">slu=C5=BEbeno pu=
tovanje u tuzemstvu i inozemstvu u izvoru radnog prava</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">rad na terenu u=
izvoru radnog prava</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">naknada za odvoj=
eni =C5=BEivot u izvoru radnog prava</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. Slu=C5=BEbeni put=2C terenski rad i n=
aknada za odvojeni =C5=BEivot u poreznim propisima</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">slu=C5=BEbeno pu=
tovanje u tuzemstvu i inozemstvu u poreznim propisima</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">rad na terenu u=
poreznim propisima</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">naknada za odvoj=
eni =C5=BEivot u poreznim propisima</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. Izdavanje i popunjavanje putnog nalog=
a</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">kojim osobama se=
mo=C5=BEe izdati nalog za slu=C5=BEbeno putovanje?</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">izdavanje putnog=
naloga u papirnatom/elektroni=C4=8Dkom obliku</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 put=
nog naloga - obvezni podaci u putnom nalogu</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. Isplata predujma (akontacije) za slu=
=C5=BEbeni put</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 predujma=
(akontacije) za slu=C5=BEbeni put</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. Obra=C4=8Dun dnevnica u tuzemstvu i i=
nozemstvu te naknade za odvojeni =C5=BEivot po poreznim propisima</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">obra=C4=8Dun tro=
=C5=A1kova slu=C5=BEbenog puta</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">vjerodostojna do=
kumentacija uz putni nalog</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">nadoknada tro=C5=
=A1kova nastalih na slu=C5=BEbenom putovanju</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">neoporezivi izno=
si dnevnica 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">o pravilima za o=
bra=C4=8Dun dnevnica u tuzemstvu i inozemstvu 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 pune i u=
manjene dnevnice i iskazivanje u obrascu JOPPD</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">iskazivanje ispl=
a=C4=87enih dnevnica na platnoj listi</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">uvjeti za neopor=
ezivu isplatu dnevnice za rad na terenu</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">koliko mora biti=
udaljeno mjesto rada na terenu?</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">neoporezivi izno=
s dnevnice za rad na terenu 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">iskazivanje dnev=
nice za rad na terenu u JOPPD obrascu</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">utvr=C4=91ivanje=
naknade za odvojeni =C5=BEivot</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">porezni tretman=
naknade za odvojeni =C5=BEivot od obitelji</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">koliki je neopor=
ezivi iznos naknade za odvojeni =C5=BEivot 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">naknada za odvoj=
eni =C5=BEivot i izvje=C5=A1=C4=87ivanje na obrascu JOPPD</span></span></l=
i>
=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">mo=C5=BEe li se=
za isti dan isplatiti i dnevnica za slu=C5=BEbeni put i naknada za odvoje=
ni =C5=BEivot od obitelji?</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>6. Porezno priznavanje tro=C5=A1kova</st=
rong></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">obra=C4=8Dun tro=
=C5=A1kova prijevoza i smje=C5=A1taja</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">neoporezivi izno=
s naknade za kori=C5=A1tenje privatnog automobila u slu=C5=BEbene svrhe 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">obra=C4=8Dun ost=
alih tro=C5=A1kova nastalih na slu=C5=BEbenom putovanju</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">tro=C5=A1ak repr=
ezentacije na slu=C5=BEbenom putu</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">kada se pla=C4=
=87a poseban doprinos za zdravstvenu za=C5=A1titu u inozemstvu?</span></sp=
an></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">koliki je iznos=
posebnog doprinosa 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">iskazivanje pose=
bnog doprinosa za zdravstvenu za=C5=A1titu u inozemstvu u JOPPD?</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">da li su tro=C5=
=A1kovi slu=C5=BEbenog putovanja izuzeti od ovrhe?</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>7. Evidencije o radu na terenu</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">evidencije za ob=
ra=C4=8Dun dnevnica i drugih tro=C5=A1kova zbog rada na terenu</span></spa=
n></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>8. Pogre=C5=A1ke u obra=C4=8Dunu i likvi=
datura</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">kontrola dokumen=
tacije uz putni nalog (likvidatura)</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">ispravak JOPPD o=
brasca</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>9.</strong> <strong>Evidentiranje tro=C5=
=A1kova puta i rada na terenu</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">evidentiranje tr=
o=C5=A1kova puta i rada na terenu u poslovnim knjigama</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"><span style=3D"color:#000000"><strong>10. Odgovo=
ri na pitanja polaznika</strong></span></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;"> </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=
-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=3D8eb49b2df=
a&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</center>
=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;">
<div style=3D"text-align: center;"><br>
<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=3Ddc6a4f8f1a&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;"=
><img data-file-id=3D"13284979" height=3D"159" src=3D"https://mcuserconten=
t.com/757db808a0bdd465cfb9fd045/images/093058fc-b215-9e9d-9bc5-03c3bbaa672=
c.jpg" style=3D"border: 0px;width: 640px;height: 159px;margin: 0px;outline=
: none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"64=
0"></a></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]-->
</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;">
<div style=3D"text-align: center;"><br>
<span style=3D"color:#FF0000"><span style=3D"font-family:verdana=2Cgeneva=
=2Csans-serif"><span style=3D"font-size:18px"><strong>Pretplatite se na TE=
B-ov portal POREZI!</strong></span></span></span><br>
<ul>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Pr=
o=C4=8Di=C5=A1=C4=87eni tekstovi poreznih propisa me=C4=91usobno povezanih=
unakrsnim poveznicama!</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Od=
redbe poreznih propisa povezane s relevantnim mi=C5=A1ljenjima Porezne upr=
ave=2C TEB-ovim poreznim =C4=8Dlancima i pisanim mi=C5=A1ljenjima!</span><=
/span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ne=
koliko stotina relevantnih i va=C5=BEe=C4=87ih mi=C5=A1ljenja Porezne upra=
ve razvrstanih u odgovaraju=C4=87e kategorije!</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ne=
koliko stotina TEB-ovih poreznih =C4=8Dlanaka i pisanih mi=C5=A1ljenja raz=
vrstanih u odgovaraju=C4=87e kategorije</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Pr=
etra=C5=BEivanje sadr=C5=BEaja putem tra=C5=BEilice!</span></span></strong=
><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ko=
ntinuirano a=C5=BEuriranje i povezivanje novog sadr=C5=BEaja!</span></span=
></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ob=
avijest o svakoj promjeni sadr=C5=BEaja putem newslettera!</span></span></=
strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Sv=
e navedeno=E2=80=A6 i jo=C5=A1 puno toga=2C samo na jednom mjestu=2C na TE=
B-ovom portalu POREZI!</span></span></strong></li>
</ul>
<div style=3D"text-align: left;"><span style=3D"font-family:verdana=2Cgene=
va=2Csans-serif"><span style=3D"font-size:12px">Na <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D431f05=
9d0d&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>TEB-ovom portalu "POREZI"</stro=
ng></a> besplatno i bez registracije mo=C5=BEete koristiti unakrsno poveza=
ne pro=C4=8Di=C5=A1=C4=87ene tekstove poreznih zakona i njihovih provedben=
ih propisa.<br>
<br>
Uz registraciju i pretplatu=2C mo=C5=BEete dodatno koristiti i relevantna=
mi=C5=A1ljenja Sredi=C5=A1njeg ureda Porezne uprave=2C porezna mi=C5=A1lj=
enja TEB-a i veliki broj =C4=8Dlanaka i uputa poreznih stru=C4=8Dnjaka koj=
ima se poja=C5=A1njava primjena odredbi svih poreznih propisa. Svi tekstov=
i povezani su s odgovaraju=C4=87im odredbama poreznih zakona i pravilnika.=
<br>
<br>
Dnevno a=C5=BEuriranje poreznih propisa i mi=C5=A1ljenja Porezne uprave=2C=
pouzdanost i stru=C4=8Dnost TEB-ovih poreznih mi=C5=A1ljenja=2C =C4=8Dlan=
aka i uputa=2C me=C4=91usobna unakrsna povezanost sadr=C5=BEaja portala PO=
REZI=2C te jednostavan i kvalitetan sustav pretra=C5=BEivanja sadr=C5=BEaj=
a omogu=C4=87uje brzo rje=C5=A1avanje poreznih pitanja i nedoumica.<br>
<br>
<strong>Sve pretplatnike odmah=2C putem newslettera=2C obavje=C5=A1tavamo=
o svakoj promjeni sadr=C5=BEaja na portalu!</strong><br>
<br>
Pregledajte besplatno i bez registracije <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Df6b6ac776f&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-w=
eight: normal;text-decoration: underline;"><strong>TEB-ov portal "POREZI"<=
/strong></a>=2C a za pristup njegovom cjelokupnom sadr=C5=BEaju odaberite=
razdoblje pretplate koja Vam najvi=C5=A1e odgovara.<br>
<br>
Registraciju i pretplatu obaviti =C4=87ete popunjavanjem <a href=3D"https:=
//teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D=
438e3c5f03&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-wei=
ght: normal;text-decoration: underline;"><strong>Narud=C5=BEbenice</strong=
></a>.<br>
<br>
Dobrodo=C5=A1li na TEB-ov portal "POREZI"!</span></span></div>
</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]-->
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</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;">
<!--[if (gte mso 9)|(IE)]>
<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]-->
<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"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"mcnImageBlock" 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"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=3D914fb3ffbd&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/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:=
1px outset;border-radius: 0%;height: auto;outline: none;text-decoration:=
none;-ms-interpolation-mode: bicubic;" class=3D"mcnImage">
</a>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templateFooter" style=3D"background:#FAFAFA none no-repeat center/cover;ms=
o-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-a=
djust: 100%;background-color: #FAFAFA;background-image: none;background-re=
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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dth=3D"600" style=3D"width:600px;">
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th: 600px !important;">
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oterContainer" 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=
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e: 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=
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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: #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>
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=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=
=3Dce0e0996f3&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=
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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>
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=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=
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text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
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ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
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=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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=
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</td>
</tr>
</tbody></table>
</td>
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</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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t: 100%;-webkit-text-size-adjust: 100%;">
=
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</td>
<![endif]-->
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<td align=3D"center" valign=3D"top=
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<t=
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t: 100%;-webkit-text-size-adjust: 100%;">
=
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</tbody>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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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;">
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