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 Content preview:  https://www.teb.hr/ https://porezi.teb.hr/ Zagreb, 5. oĆŸujka
    2026. 📅 Webinar Aktualne promjene poreznih propisa i uvođenje eRačuna
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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 5. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar

Aktualne promjene poreznih propisa i uvo=C4=91enje eRa=C4=8Duna u poslovan=
ju poduzetnika
9. o=C5=BEujka 2026. (ponedjeljak) od 9:30 do 14:00 | Lokacija: Online

*4 bodova za ovla=C5=A1tene revizore s oznakom A

Aktualne izmjene poreznih zakona i pravilnika od 1.1.2026. promijenile su=
 odre=C4=91ene aspekte oporezivanja porezom na dodanu vrijednost i porezom=
 na dobit=2C ali i donijele odre=C4=91ene promjene u poreznom postupku te=
 administrativnoj suradnji u podru=C4=8Dju poreza. U prvom dijelu ovog web=
inara polaznici =C4=87e ste=C4=87i napredna znanja o prakti=C4=8Dnoj primj=
eni ovih poreznih izmjena od 1.1.2026. U drugom dijelu ovog webinara =C4=
=87emo=2C na temelju na=C5=A1ih dosada=C5=A1njih iskustava i kontinuirane=
 komunikacije sa svim dionicima=2C govoriti o prakti=C4=8Dnoj primjeni Zak=
ona o fiskalizaciji i postupcima izdavanja=2C zaprimanja i fiskalizacije e=
Ra=C4=8Duna u poslovanju poduzetnika. Uz navedeno=2C osvrnut =C4=87emo se=
 i na postupke izdavanja i fiskalizacije ra=C4=8Duna u krajnjoj potro=C5=
=A1nji. Na kraju webinara odgovorit =C4=87emo i na sva potanja polaznika.

Program:

1. Izmjena poreznih zakona i pravilnika od 1.1.2026.
* uskla=C4=91enje poreznih propisa sa Zakonom o fiskalizaciji
* izmjene u oporezivanju PDV-om od 1.1.2026.
+ novi PDV obrazac za 2026.
+ novi rokovi podno=C5=A1enja PDV prijava
+ ukidanje odre=C4=91enih obrazaca
+ ispostavljane ra=C4=8Duna prema PDV propisima i dr.
* izmjene Op=C4=87eg poreznog zakona
+ novosti u poreznom postupku od 1.1.2026.
+ ukidanje Obrasca OPZ-STAT-1 i dr.
* izmjene Zakona o porezu na dobit
+ dodatno umanjenje porezne osnovice za sponzorstva
+ podno=C5=A1enje porezne prijave kod prestanka poslovanja
+ ura=C4=8Dunavanje poreza pla=C4=87enog u inozemstvu
+ transferne cijene izme=C4=91u povezanih osoba i dr.
* izmjene Zakona o administrativnoj suradnji u podru=C4=8Dju poreza
+ podno=C5=A1enje Prijave o informacijama o dopunskom porezu
+ informacije koje trebaju dostaviti pru=C5=BEatelji usluga povezanih s kr=
iptoimovinom i dr.

2. Izdavanje=2C zaprimanje i fiskalizacija eRa=C4=8Duna u poslovanju poduz=
etnika od 1.1.2026.
* obveznici izdavanja=2C zaprimanja i fiskalizacije eRa=C4=8Duna
* transakcije na koje se primjenjuje izdavanje=2C zaprimanje i fiskalizaci=
ja eRa=C4=8Duna
* izuze=C4=87e od obveze izdavanja i fiskalizacije eRa=C4=8Duna
* postupak fiskalizacije izdanih i zaprimljenih eRa=C4=8Duna
* KPD oznake na eRa=C4=8Dunima
* rad u FiskAplikaciji i poja=C5=A1njenja statusa
* eIzvje=C5=A1tavanje o nemogu=C4=87nost izdavanja eRa=C4=8Duna=2C odbijan=
ju eRa=C4=8Duna i naplati eRa=C4=8Duna
* predujmovi=2C odobrenja i storna - postupanja u praksi
* mogu=C4=87nost kori=C5=A1tenja besplatne aplikacije MIKROeRA=C4=8CUN
* obveznici izdavanja i fiskalizacije ra=C4=8Duna u krajnjoj potro=C5=A1nj=
i
* izuze=C4=87a od izdavanja i fiskalizacije ra=C4=8Duna u krajnjoj potro=
=C5=A1nji
* postupanja kod prekida internet veze i prestanka rada ure=C4=91aja za iz=
davanje ra=C4=8Duna
* prijava poslovnih prostora putem sustava ePorezna i dr.

3. Odgovori na pitanja polaznika


PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/aktualne-promj=
ene-poreznih-propisa-i-uvodenje-eracuna-u-poslovanju-poduzetnika-4-boda-za=
-revizore-s-oznakom-a/)
=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari
10.03.2026. Webinar
Osobni automobili - nabava=2C kori=C5=A1tenje i prodaja
(4 boda za revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D9e49cd45f8&e=3D21d4e8de12)
11.03. i 19.03.2026. =E2=80=93 Seminar i Webinar
Aktualnosti u radnim odnosima
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D0dfb3aab1e&e=3D21d4e8de12)
17.03.2026. Webinar
Popunjavanje godi=C5=A1njih prijava poreza na dobit za 2025. po rednim bro=
jevima obrazaca: PD=2C PD-NN=2C PD-IPO i PD-KID
(3 boda za revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3Dadba580102&e=3D21d4e8de12)
18.03.2026. Webinar
Isplata pla=C4=87a po sudskoj presudi
(2 boda za revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/isplata-placa-po-su=
dskoj-presudi-2-boda-za-revizore/)
23. i 24.03.2026. =E2=80=93 Seminari
Dvodnevno savjetovanje u Opatiji: Sastavljanje godi=C5=A1njih financijskih=
 izvje=C5=A1taja i poreznih prijava za 2025.
(10 bodova za revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/dvodnevno-savjetova=
nje-u-opatiji-sastavljanje-godisnjih-financijskih-izvjestaja-i-poreznih-pr=
ijava-za-2025-10-bodova-za-ovlastene-revizore/)
25.03.2026. =E2=80=93 Webinar
Naknadni popusti i umanjenje obveze PDV-a
(2 boda za revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/naknadni-popusti-i-=
umanjenje-obveze-pdv-a-2-boda-za-revizore/)
25. i 27.03.2026. =E2=80=93 Seminar i webinar
Izmjene i dopune Zakona o strancima
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/izmjene-i-dopune-za=
kona-o-strancima-1/)
31.03.2026. =E2=80=93 Webinar
Ra=C4=8Dunovodstvo proizvodnje
(5 bodova za revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/racunovodstvo-proiz=
vodnje-5-bodova-za-revizore/)
01.04.2026. =E2=80=93 Webinar
Primjena organizacijskih mjera kiberneti=C4=8Dke sigurnosti
(4 boda za revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/primjena-organizaci=
jskih-mjera-kiberneticke-sigurnosti-4-boda-za-revizore/)


** =F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;font-size: 11px;line-height: 125%;mso-line-heigh=
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=3D"padding: 0px 18px 9px;font-size: 11px;line-height: 125%;mso-line-heigh=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
word-break: break-word;color: #202020;font-family: Helvetica;text-align: l=
eft;">

                            <table bgcolor=3D"#FFF8E1" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" class=3D"container" style=3D"margin: auto;pa=
dding: 20px;max-width: 600px;border-radius: 8px;box-shadow: 0 4px 8px rgba=
(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-tabl=
e-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 </span></span></strong> <span=
 style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:18px"><strong>Webinar</strong></span></span> <span style=3D"font-fam=
ily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px"> </spa=
n></span></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"text-align: center;font-size: 11px;line-height: 125%;=
margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: Helvet=
ica;"><span style=3D"color:#000080"><strong><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:18px">Aktualne prom=
jene poreznih propisa i uvo=C4=91enje eRa=C4=8Duna u poslovanju poduzetnik=
a</span></span></strong></span><br>
=09=09=09<br style=3D"mso-special-character:line-break">
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px">9. o=C5=BEujka 2026. (ponedjeljak) od 9:30 do 14=
:00 | Lokacija:&nbsp;Online</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"><span style=3D"color:#ff0000"><strong>*4 bodova=
 za ovla=C5=A1tene revizore s oznakom A</strong></span> </span></span></p>

=09=09=09<p style=3D"text-align: justify;font-size: 11px;line-height: 125%=
;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: Helve=
tica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span s=
tyle=3D"font-size:12px"><em>Aktualne izmjene poreznih zakona i pravilnika=
 od 1.1.2026. promijenile su odre=C4=91ene aspekte oporezivanja porezom na=
 dodanu vrijednost i porezom na dobit=2C ali i donijele odre=C4=91ene prom=
jene u poreznom postupku te administrativnoj suradnji u podru=C4=8Dju pore=
za. U prvom dijelu ovog webinara polaznici =C4=87e ste=C4=87i napredna zna=
nja o prakti=C4=8Dnoj primjeni ovih poreznih izmjena od 1.1.2026. U drugom=
 dijelu ovog webinara =C4=87emo=2C na temelju na=C5=A1ih dosada=C5=A1njih=
 iskustava i kontinuirane komunikacije sa svim dionicima=2C govoriti o pra=
kti=C4=8Dnoj primjeni Zakona o fiskalizaciji i postupcima izdavanja=2C zap=
rimanja i fiskalizacije eRa=C4=8Duna u poslovanju poduzetnika. Uz navedeno=
=2C osvrnut =C4=87emo se i na postupke izdavanja i fiskalizacije ra=C4=8Du=
na u krajnjoj potro=C5=A1nji. Na kraju webinara odgovorit =C4=87emo i na s=
va potanja polaznika.</em> </span></span></p>

=09=09=09<div style=3D"text-align: left;">
=09=09=09<p style=3D"text-align: justify;font-size: 11px;line-height: 125%=
;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: Helve=
tica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span s=
tyle=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Program:</st=
rong></span></span></span></p>

=09=09=09<p style=3D"text-align: justify;font-size: 11px;line-height: 125%=
;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: Helve=
tica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span s=
tyle=3D"font-size:12px"><strong>1. Izmjena poreznih zakona i pravilnika od=
 1.1.2026.</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">uskla=C4=91enje=
 poreznih propisa sa 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">izmjene u oporez=
ivanju PDV-om od 1.1.2026.</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">novi PDV obra=
zac za 2026.</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">novi rokovi p=
odno=C5=A1enja PDV prijava</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">ukidanje odre=
=C4=91enih obrazaca</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">ispostavljane=
 ra=C4=8Duna prema PDV propisima i dr.</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">izmjene Op=C4=87=
eg poreznog zakona</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">novosti u por=
eznom postupku od 1.1.2026.</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">ukidanje Obra=
sca OPZ-STAT-1 i dr.</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">izmjene Zakona o=
 porezu na dobit</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">dodatno umanj=
enje porezne osnovice za sponzorstva</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">podno=C5=A1en=
je porezne prijave kod prestanka poslovanja</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">ura=C4=8Dunav=
anje poreza pla=C4=87enog u inozemstvu</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">transferne ci=
jene izme=C4=91u povezanih osoba i dr.</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">izmjene Zakona o=
 administrativnoj suradnji u podru=C4=8Dju poreza</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">podno=C5=A1en=
je Prijave o informacijama o dopunskom porezu</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">informacije k=
oje trebaju dostaviti pru=C5=BEatelji usluga povezanih s kriptoimovinom i=
 dr.</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;font-size: 11px;line-height: 125%=
;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: Helve=
tica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span s=
tyle=3D"font-size:12px"><strong>2. Izdavanje=2C zaprimanje i fiskalizacija=
 eRa=C4=8Duna u poslovanju poduzetnika od 1.1.2026.</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">obveznici izdava=
nja=2C zaprimanja i fiskalizacije 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">transakcije na k=
oje se primjenjuje izdavanje=2C zaprimanje i fiskalizacija eRa=C4=8Duna</s=
pan></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">izuze=C4=87e od=
 obveze izdavanja i fiskalizacije 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">postupak fiskali=
zacije izdanih i zaprimljenih 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">KPD oznake na eR=
a=C4=8Dunima</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 u FiskAplika=
ciji i poja=C5=A1njenja statusa</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">eIzvje=C5=A1tava=
nje o nemogu=C4=87nost izdavanja eRa=C4=8Duna=2C odbijanju eRa=C4=8Duna i=
 naplati 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">predujmovi=2C od=
obrenja i storna - postupanja u praksi</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">mogu=C4=87nost k=
ori=C5=A1tenja besplatne aplikacije MIKROeRA=C4=8CUN</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">obveznici izdava=
nja i fiskalizacije ra=C4=8Duna u krajnjoj potro=C5=A1nji</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">izuze=C4=87a od=
 izdavanja i fiskalizacije ra=C4=8Duna u krajnjoj potro=C5=A1nji</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">postupanja kod p=
rekida internet veze i prestanka rada ure=C4=91aja za izdavanje ra=C4=8Dun=
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">prijava poslovni=
h prostora putem sustava ePorezna i dr.</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;font-size: 11px;line-height: 125%=
;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: Helve=
tica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span s=
tyle=3D"font-size:12px"><strong>3. Odgovori na pitanja polaznika</strong><=
/span></span><br>
=09=09=09<br>
=09=09=09&nbsp;</p>
=09=09=09</div>

=09=09=09<div style=3D"text-align: left;">
=09=09=09<div style=3D"text-align: 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 bgcolor=3D"#0056B3" style=3D"border-radius: 8px;padd=
ing: 15px 30px;text-align: justify;mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1f8fcc=
2e62&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #F=
FFFFF;text-decoration: none;display: inline-block;mso-line-height-rule: ex=
actly;-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</div>
=09=09=09</div>
=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]-->

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00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
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dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #EAEAEA;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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        <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]>
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ng=3D"0" width=3D"100%" style=3D"width:100%;">
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word-break: break-word;color: #202020;font-family: Helvetica;text-align: l=
eft;">

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=09=09=09=09<!--[if mso]>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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tica;font-size: 16px;line-height: 150%;text-align: left;">

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ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
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=3D"color: #202020;">10.03.2026. Webinar</span></span><br>
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ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007c89;font-w=
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7C89;">Detaljno ovdje</span></strong></a></span></span><span style=3D"colo=
r: #202020;font-size: 9pt;"> </span> </span></div>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
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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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ng=3D"0" width=3D"100%" style=3D"width:100%;">
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tica;font-size: 16px;line-height: 150%;text-align: left;">

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=09<tbody>
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;co=
lor: #007c89;font-weight: bold;text-decoration: underline;"><strong><span=
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><span style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </s=
pan> </span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><s=
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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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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ng=3D"0" width=3D"100%" style=3D"width:100%;">
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0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
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=09<tbody>
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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span><br>
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or: #202020;font-family: helvetica=2C sans-serif;"> </span> </span><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"color:=
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
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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
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tica;font-size: 16px;line-height: 150%;text-align: left;">

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ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">18.03.2026. Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Isplata pla=C4=87a po sudskoj presudi</span></strong></span></span><=
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:red">(2 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D414e5164ba&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: bold;text-decoration: underline;"><strong><span style=3D"color: #00=
7C89;">Detaljno ovdje</span></strong></a></span></span> <span style=3D"col=
or: #202020;font-family: helvetica=2C sans-serif;"> </span> </span><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"color:=
 #202020;font-size: 9pt;"> </span> </span></div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</div>
</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><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: left;">
<div style=3D"text-align: center;">
<div style=3D"text-align: justify;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">23. i 24.03.2026. =E2=80=93 Seminari</span></span></s=
pan><br>
=09=09=09<strong><span style=3D"font-family:aptos=2Csans-serif; font-size:=
12.0pt; line-height:115%; mso-ansi-language:HR; mso-ascii-theme-font:minor=
-latin; mso-bidi-font-family:&quot;Times New Roman&quot;; mso-bidi-languag=
e:AR-SA; mso-bidi-theme-font:minor-bidi; mso-fareast-font-family:Aptos; ms=
o-fareast-language:EN-US; mso-fareast-theme-font:minor-latin; mso-hansi-th=
eme-font:minor-latin"><span style=3D"font-family:verdana=2C geneva=2C sans=
-serif"><span style=3D"font-size:18px">Dvodnevno savjetovanje u Opatiji: S=
astavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prijava=
 za 2025.</span></span> </span></strong><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:red">(10 bodova za revizore=
)</span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D78def210d1&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: bold;text-decoration: underline;"><strong><span style=3D"color: #00=
7C89;">Detaljno ovdje</span></strong></a></span> </span> <span style=3D"co=
lor: #202020;font-family: helvetica=2C sans-serif;"> </span> </span><span=
 style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"colo=
r: #202020;font-size: 9pt;"> </span> </span></div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</div>
</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><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: left;">
<div style=3D"text-align: center;">
<div style=3D"text-align: justify;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">25.03.2026. =E2=80=93 Webinar</span></span></span><br=
>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><stro=
ng><span style=3D"font-size:18px">Naknadni popusti i umanjenje obveze PDV-=
a</span><span style=3D"font-size:12pt; line-height:115%"> </span></strong>=
</span><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:red">(2 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Da936f97c49&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: bold;text-decoration: underline;"><strong><span style=3D"color: #00=
7C89;">Detaljno ovdje</span></strong></a></span></span></span></div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</div>
</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><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: left;">
<div style=3D"text-align: center;">
<div style=3D"text-align: justify;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">25. i 27.03.2026. =E2=80=93 Seminar i webinar</span><=
/span></span><br>
=09=09=09<strong><span style=3D"font-family:verdana=2C geneva=2C sans-seri=
f"><span style=3D"font-size:18px">Izmjene i dopune Zakona o strancima</spa=
n></span> </strong><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: #202020;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D0eb564c087&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;co=
lor: #007c89;font-weight: bold;text-decoration: underline;"><strong><span=
 style=3D"color: #007C89;">Detaljno ovdje</span></strong></a></span></span=
></span></div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</div>
</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><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: left;">
<div style=3D"text-align: center;">
<div style=3D"text-align: justify;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
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=09=09=09<div style=3D"text-align: center;">
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=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">31.03.2026. =E2=80=93 Webinar</span></span></span><br=
>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
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/span><strong><span style=3D"font-size:12pt; line-height:115%"> </span></s=
trong></span><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:red">(5 bodova za revizore)=
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=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Df844740cf1&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=
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7C89;">Detaljno ovdje</span></strong></a></span></span></span></div>
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=09=09=09=09<!--[if mso]>
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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%;">
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=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
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size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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=09=09=09<div style=3D"text-align: center;">
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=2C geneva=2C sans-serif"><span style=3D"color:red">(4 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D6acc5e1bd1&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: bold;text-decoration: underline;"><strong><span style=3D"color: #00=
7C89;">Detaljno ovdje</span></strong></a></span></span></span></div>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
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=09=09=09=09<!--[if mso]>
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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>
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=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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word-break: break-word;color: #202020;font-family: Helvetica;text-align: l=
eft;">

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<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600"><!-- Naslov -->
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;text-alig=
n: center;display: block;padding: 0;font-family: Helvetica;font-style: nor=
mal;font-weight: bold;line-height: 125%;letter-spacing: normal;"><strong><=
span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailo=
va?</span></span></strong></h2>
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=09=09=09<p style=3D"font-size: 11px;color: #202020;line-height: 125%;marg=
in: 0px;text-align: center;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=
=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena informacij=
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xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=
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=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<tbody>
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=09=09=09=09=09=09<td bgcolor=3D"#0056B3" style=3D"border-radius: 8px;padd=
ing: 15px 30px;text-align: center;mso-line-height-rule: exactly;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.u=
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c45&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FF=
FFFF;text-decoration: none;display: inline-block;mso-line-height-rule: exa=
ctly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">&nbsp;PRI=
JAVITE SE NA TJEDNI NEWSLETTER</a></td>
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=09=09=09<p style=3D"font-size: 11px;color: #202020;line-height: 125%;marg=
in: 0px;text-align: center;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=
=3D"font-size:12px">Hvala Vam na povjerenju=2C<br>
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e-adjust: 100%;">
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e-adjust: 100%;" class=3D"mcnFollowContent">
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align=3D"top" class=3D"mcnFollowIconContent" style=3D"padding-right: 10px;=
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