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https://www.teb.hr/
Zagreb=2C 12. rujna 2025.
=F0=9F=93=85 Webinar
PDV kod e-trgovine=2C posebni postupci oporezivanja i elektroni=C4=8Dki su=
stav OSS (One Stop Shop)

24. rujna 2025. (srijeda) od 9:30 do 13:00 | Lokacija: Online

3 boda za ovla=C5=A1tene revizore

Na ovom webinaru =C4=87e polaznicima na prakti=C4=8Dnim primjerima biti pr=
ikazana primjena pravila oporezivanja PDV-om isporuka na daljinu unutar EU=
-a i posebnih postupaka oporezivanja e-trgovine. Posebno =C4=87e biti obra=
=C4=91ene aktualnosti u oporezivanju PDV-om i predstoje=C4=87e izmjene PDV=
 propisa u 2025.


Program:

1. Isporuke na daljinu i primjena posebnih postupaka oporezivanja PDV-om
* primjena pravila kod isporuka na daljinu unutar EU-a
* isporuke na daljinu u drugu dr=C5=BEavu =C4=8Dlanicu i unutar iste dr=C5=
=BEave =C4=8Dlanice
* posebni postupci oporezivanja - Union shema i non-Union shema
* oporezivanje usluga obavljenih osobama koje nisu porezni obveznici (B2C)
* registracija u OSS (One Stop Shop) sustav
* vo=C4=91enje posebnih evidencija za isporuke na daljinu
* tko obvezno podnosi Obrazac e-trgovina?
* isporuke putem portala
* =C5=A1to obuhva=C4=87a IOSS (Import One Stop Shop)?
* poseban postupak za prijavu i pla=C4=87anje PDV-a pri uvozu
* primjeri poslovnih doga=C4=91aja prema posebnim postupcima

2. Prijava PDV-a u OSS sustavu
* kako se prijavljuje PDV obra=C4=8Dunat za isporuke na daljinu?
* podno=C5=A1enje PDV prijava u OSS sustavu
* kako se podmiruje PDV prema drugim =C4=8Dlanica EU-a?
* knjigovodstveno iskazivanje inozemnog PDV-a

3. Aktualnosti u oporezivanju PDV-om i izmjene u 2025.
* upis u registar obveznika PDV-a prema novim pravilima od 1.1.2025.
* nove odredbe za male porezne obveznike (mala poduze=C4=87a)
* primjena tzv. doma=C4=87e sheme i/ili tzv. prekograni=C4=8Dne sheme
* mjesto oporezivanja pristupa doga=C4=91anjima koja se odvijaju u virtual=
nom obliku
* omogu=C4=87avanje odbitka pretporeza temeljem rje=C5=A1enja Porezne upra=
ve
* uskla=C4=91enje PDV propisa sa novim Zakonom o fiskalizaciji
* PDV u digitalnom dobu =E2=80=93 izdavanje eRa=C4=8Duna
* PDV prijave i evidencije =E2=80=93 =C5=A1to se mijenja?

4. Odgovori na pitanja polaznika


PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/pdv-kod-e-trgo=
vine-posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-shop=
-3-boda-za-revizore/)


** =F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
------------------------------------------------------------
* 01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR:  Novi Zakon o fiskali=
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s://www.teb.hr/seminari-i-webinari/novi-zakon-o-fiskalizaciji-i-obveza-izd=
avanja-eracuna-od-112026/)
Webinar 17.09.2025.

* 15.09. - 19.09.2025. =E2=80=93 TRENING:  Specijalisti=C4=8Dki program iz=
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seminari-i-webinari/specijalisticki-program-izobrazbe-u-podrucju-javne-nab=
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* 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=
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* 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/)

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

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

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

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

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

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

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

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

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

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

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

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

https://odaberi.teb.hr/

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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 12. rujna 2025. </span></span></div>

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<table bgcolor=3D"#FFF8E1" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
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lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span sty=
le=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:=
18px">=F0=9F=93=85 <span style=3D"color:#000000">Webinar</span></span></sp=
an></strong></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"color:#000080"><strong><span style=3D"font-size:18px">PDV kod e-=
trgovine=2C posebni postupci oporezivanja i elektroni=C4=8Dki sustav OSS (=
One Stop Shop)&nbsp;</span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">24=
=2E rujna 2025. (srijeda) od 9:30 do 13:00 | Lokacija: Online</span></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:red">3 boda za ovla=
=C5=A1tene revizore</span></strong></span></span><br>
=09=09=09&nbsp;
=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>Na ovom=
 webinaru =C4=87e polaznicima na prakti=C4=8Dnim primjerima biti prikazana=
 primjena pravila oporezivanja PDV-om isporuka na daljinu unutar EU-a i po=
sebnih postupaka oporezivanja e-trgovine. Posebno =C4=87e biti obra=C4=91e=
ne aktualnosti u oporezivanju PDV-om i predstoje=C4=87e izmjene PDV propis=
a u 2025.</em> </span></span><br>
=09=09=09&nbsp;
=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:#1059a6"><strong>Program:</=
strong></span></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>1. Isporuke na daljinu i primjena posebn=
ih postupaka oporezivanja PDV-om </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">primjena pravila=
 kod isporuka na daljinu unutar EU-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">isporuke na dalj=
inu u drugu dr=C5=BEavu =C4=8Dlanicu i unutar iste dr=C5=BEave =C4=8Dlanic=
e</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">posebni postupci=
 oporezivanja - Union shema i non-Union shema</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 usl=
uga obavljenih osobama koje nisu porezni obveznici (B2C)</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">registracija u O=
SS (One Stop Shop) sustav</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">vo=C4=91enje pos=
ebnih evidencija za isporuke na daljinu</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">tko obvezno podn=
osi Obrazac e-trgovina?</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">isporuke putem p=
ortala</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 obuhva=
=C4=87a IOSS (Import One Stop Shop)?</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">poseban postupak=
 za prijavu i pla=C4=87anje PDV-a pri uvozu</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">primjeri poslovn=
ih doga=C4=91aja prema posebnim postupcima</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. Prijava PDV-a u OSS sustavu</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">kako se prijavlj=
uje PDV obra=C4=8Dunat za isporuke na daljinu?</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">podno=C5=A1enje=
 PDV prijava u OSS sustavu</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">kako se podmiruj=
e PDV prema drugim =C4=8Dlanica EU-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">knjigovodstveno=
 iskazivanje inozemnog PDV-a</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. Aktualnosti u oporezivanju PDV-om i i=
zmjene u 2025.</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">upis u registar=
 obveznika PDV-a prema novim pravilima od 1.1.2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">nove odredbe za=
 male porezne obveznike (mala poduze=C4=87a)</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 tzv. do=
ma=C4=87e sheme i/ili tzv. prekograni=C4=8Dne sheme</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">mjesto oporeziva=
nja pristupa doga=C4=91anjima koja se odvijaju u virtualnom 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">omogu=C4=87avanj=
e odbitka pretporeza temeljem rje=C5=A1enja Porezne uprave</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">uskla=C4=91enje=
 PDV propisa sa novim Zakonom o fiskalizaciji</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">PDV u digitalnom=
 dobu =E2=80=93 izdavanje eRa=C4=8Duna</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">PDV prijave i ev=
idencije =E2=80=93 =C5=A1to se mijenja?</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. Odgovori na pitanja polaznika</strong=
></span></span></p>

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

=09=09=09<center>
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=3D"border=
-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=3D1a4d66999=
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</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

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

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=09=09=09=09</tr>
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</table></td>
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at: no-repeat;background-position: center;background-size: cover;border-to=
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th: 600px !important;">
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dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
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=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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tica;font-size: 16px;line-height: 150%;text-align: left;">

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;display: block;margin: 0;padding: 0;color: #202020;font-family: Helvetica=
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tter-spacing: normal;"><strong><span style=3D"font-family:verdana=2C genev=
a=2C sans-serif"><span style=3D"font-size:18px">=F0=9F=93=85 </span></span=
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rif"><span style=3D"font-size:18px">Pogledajte i na=C5=A1e ostale edukacij=
e</span></span></strong></h1>

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=09=09=09=09<!--[if mso]>
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=09=09=09
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8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <table bgcolor=3D"#ffffff" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
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=09<tbody>
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=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
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=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=
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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<ul>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong>&nbsp;=
&nbsp;Novi Zakon o fiskalizaciji i obveza izdavanja eRa=C4=8Duna od 1.1.20=
26.</strong> - <a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3Df97d3119d2&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=09Webinar 17.09.2025.</span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.09. - 19.09.2025. =E2=80=93 TRENING:<strong>&nbsp;&nbsp;Speci=
jalisti=C4=8Dki program izobrazbe u podru=C4=8Dju javne nabave </strong>-=
 <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd=
465cfb9fd045&id=3Df67d31908c&e=3Dbc16b6b2ed" style=3D"mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color=
: #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljn=
o ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.09.2025. =E2=80=93 WEBINAR: <strong>Primjena propisa o sprje=
=C4=8Davanju pranja novca i financiranja terorizma s primjerima iz prakse=
 za revizorska dru=C5=A1tva </strong>(5 bodova za revizore oznaka "A") - <=
a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd46=
5cfb9fd045&id=3Dbfdb342ece&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">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=3D59ce2e5de8&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&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">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=3Ddaf5d876b1&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">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=3D4ce02fa47e&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">26.09.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje kapitalnih d=
obitaka u sustavu poreza na dohodak </strong>- <a href=3D"https://teb.us16=
=2Elist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D6859a3f0d6=
&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: norma=
l;text-decoration: underline;"><strong>detaljno ovdje</strong></a></span><=
/span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">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=
=3D6c31868cf8&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">01.10.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje drugog dohot=
ka i izvje=C5=A1=C4=87ivanje </strong>(2 boda za revizore) - <a href=3D"ht=
tps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&i=
d=3D553922bb97&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font=
-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stron=
g></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">03.10.2025. =E2=80=93 WEBINAR: <strong>PDV - tuzemni prijenos po=
rezne obveze </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.l=
ist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Da3c7ed6ebc&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">07.10.2025. =E2=80=93 WEBINAR: <strong>Rashodovanje=2C uni=C5=A1=
tenje i otpis zaliha i dugotrajne materijalne imovine </strong>(2 boda za=
 revizore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3Dc3de43c48b&e=3Dbc16b6b2ed" style=3D"mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><st=
rong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">08.10.2025. =E2=80=93 WEBINAR: <strong>Osobni automobili - ra=C4=
=8Dunovodstveni i porezni aspekt </strong>(3 boda za revizore) - <a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D8ea74a4f23&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C8=
9;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje<=
/strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">09.10.2025. =E2=80=93 WEBINAR: <strong>Isplata dohotka strancima=
 i dohodak rezidenata iz inozemstva </strong>(3 boda za revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D7d41ed44ae&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">13.10.2025. =E2=80=93 WEBINAR: <strong>Dohodak od otu=C4=91enja=
 nekretnina i imovinskih prava te posebnih vrsta imovine </strong>- <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3Dd1329d807b&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>PDV - Oporezivanje usluga=
 s inozemstvom </strong>(3 boda za revizore)<strong>&nbsp;-&nbsp;</strong>=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd4=
65cfb9fd045&id=3Dc55b65eeee&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo najmov=
a prema MSFI-u 16 </strong>(3 boda za revizore) - <a href=3D"https://teb.u=
s16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1fa1f68=
fae&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: no=
rmal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></spa=
n></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.10.2025. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i=
 obveze radnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3D1a34c3ac85&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fon=
t-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stro=
ng></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING:<strong>&nbsp;&nb=
sp;Stru=C4=8Dno usavr=C5=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i f=
inancije </strong>(26 bodova za revizore) - <a href=3D"https://teb.us16.li=
st-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dbead091e7b&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih=
 financijskih izvje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=
=91endanski PARTY </strong>(10 bodova za ovla=C5=A1tene revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D9978509723&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u=
 javnoj nabavi + TEB-ov ro=C4=91endanski PARTY </strong>- <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D35e088f6b0&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</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>
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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>
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ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
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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>
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: 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=3D13cb922c7e&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%;">
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=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/4ad8b45e-d7=
b0-7194-8ba3-9e1640de7ea4.png" width=3D"600" style=3D"max-width: 640px;pad=
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                                    </a>

                            </td>
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                                    </table>
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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;">
                                    <!--[if (gte mso 9)|(IE)]>
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ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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dth=3D"600" style=3D"width:600px;">
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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;">
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"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-w=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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=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>
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=09=09=09=09=09<!-- Tekst -->
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=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&nbsp;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<!-- Poziv na akciju -->
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-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>
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=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=
=3D9d19a7e6de&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%;"=
>&nbsp;PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
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=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09</table>
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=09=09=09=09=09<!-- Zavr=C5=A1etak -->
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=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>
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</table>

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=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
            <td align=3D"center" valign=3D"top" style=3D"padding: 9px;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;" class=3D"mcnFollowBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody><tr>
        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
            <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
                <tbody><tr>
                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-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%;">
                                    <!--[if mso]>
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ellspacing=3D"0" cellpadding=3D"0">
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                                    <![endif]-->

                                        <!--[if mso]>
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                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"mcnBlockFloatLeft" sty=
le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
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le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
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le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
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=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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ft;">
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body><tr>

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lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
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db808a0bdd465cfb9fd045&id=3Dc780fc292c&e=3Dbc16b6b2ed" target=3D"_blank"=
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ns/social-block-v2/color-facebook-48.png" alt=3D"Facebook" style=3D"displa=
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