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Content preview: https://www.teb.hr/ https://porezi.teb.hr/ Zagreb, 5. ožujka
2026. 📅 Webinar Osobni automobili - nabava, korištenje i prodaja 10.
ožujka 2026. (utorak) od 9:30 do 14:00 | Lokacija: Online 4 boda za ovlaštene
revizore*
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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 5. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar
Osobni automobili - nabava=2C kori=C5=A1tenje i prodaja
10. o=C5=BEujka 2026. (utorak) od 9:30 do 14:00 | Lokacija: Online
4 boda za ovla=C5=A1tene revizore*
U strukturi imovine i tro=C5=A1kova trgova=C4=8Dkih dru=C5=A1tava osobni a=
utomobili gotovo su neizbje=C5=BEna stavka. Oni imaju pone=C5=A1to druga=
=C4=8Diji (nepovoljniji) porezni tretman prilikom nabave i kori=C5=A1tenja=
=2C u odnosu na druga sredstva dugotrajne materijalne imovine. Navedeno pr=
oizlazi iz pretpostavke da se u=C4=8Destalo koriste i za privatne (nepoduz=
etni=C4=8Dke) svrhe. Cilj ovog webinara je prikazati ra=C4=8Dunovodstveni=
i porezni tretman nabave=2C kori=C5=A1tenja i prodaje slu=C5=BEbenih osob=
nih automobila=2C koji se u poslovnim knjigama evidentiraju kao dugotrajna=
materijalna imovina=2C kada ih tuzemna trgova=C4=8Dka dru=C5=A1tva nabavl=
jaju=2C koriste i prodaju u tuzemstvu. Uz navedeno=2C poseban naglasak sta=
vit =C4=87emo i na obra=C4=8Dun poreza na dohodak (pla=C4=87e) kod kori=C5=
=A1tenja slu=C5=BEbenih osobnih automobila u privatne svrhe.
Program:
1. Evidentiranje nabave slu=C5=BEbenih osobnih automobila
* po=C4=8Detno priznavanje slu=C5=BEbenih osobnih automobila kao dugotrajn=
e imovine
* odbitak pretporeza kod nabave slu=C5=BEbenih osobnih automobila
* oporezivanje posebnim porezom na motorna vozila (PPMV) i primjer izra=C4=
=8Duna
* pla=C4=87anje upravne pristojbe kod nabave rabljenih osobnih automobila
* evidentiranje nabave slu=C5=BEbenih osobnih automobila u poslovnim knjig=
ama te poreznim evidencijama i prijavama
* evidentiranje nepriznatog dijela pretporeza kod nabave slu=C5=BEbenih os=
obnih automobila
* nabava slu=C5=BEbenog osobnog automobila putem financijskog leasinga kod=
mikro=2C malih i srednjih poduzetnika i dr.
2. Porezno priznavanje tro=C5=A1kova kori=C5=A1tenja slu=C5=BEbenih osobni=
h automobila
* porezno priznavanje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog oso=
bnog automobila koji se koristi isklju=C4=8Divo u slu=C5=BEbene svrhe
* porezni tretman nepriznatog dijela pretporeza kod ulaznih ra=C4=8Duna za=
tro=C5=A1kove kori=C5=A1tenja slu=C5=BEbenog osobnog automobila
* evidentiranje tro=C5=A1kova amortizacije i ostalih tro=C5=A1kova kori=C5=
=A1tenja slu=C5=BEbenog osobnog automobila (gorivo=2C servis=2C registraci=
ja=2C odr=C5=BEavanje=2C operativni leasing=2C najam i dr.)
* porezno priznavanje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog oso=
bnog automobila koji se koristi u slu=C5=BEbene i privatne svrhe
* obra=C4=8Dun PDV-a na kori=C5=A1tenje slu=C5=BEbenog osobnog automobila=
u privatne svrhe i dr.
3. Obra=C4=8Dun poreza na dohodak kod kori=C5=A1tenja slu=C5=BEbenih osobn=
ih automobila u privatne svrhe
* pla=C4=87a u novcu i u naravi po propisima radnog prava
* pla=C4=87a u naravi zbog kori=C5=A1tenja slu=C5=BEbenog osobnog automobi=
la u privatne svrhe
* odre=C4=91ivanje iznosa pla=C4=87e u naravi po poreznim propisima
* pravila za obra=C4=8Dun doprinosa/poreza na dohodak kod pla=C4=87e u nar=
avi
* primjena najvi=C5=A1e mjese=C4=8Dne osnovice pri obra=C4=8Dunu doprinosa=
za pla=C4=87u u naravi
* primjeri obra=C4=8Duna pla=C4=87e u naravi i izvje=C5=A1=C4=87ivanje u J=
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4. Evidentiranje prodaje slu=C5=BEbenih osobnih automobila i oporezivanje=
PDV-om
* evidentiranje prodaje slu=C5=BEbenog osobnog automobila (prodaja u cijel=
osti amortiziranog automobila i prodaja djelomi=C4=8Dno amortiziranog auto=
mobila)
* prodaja slu=C5=BEbenih osobnih automobila oslobo=C4=91ena pla=C4=87anja=
PDV-a
* prodaja slu=C5=BEbenih osobnih automobila oporeziva PDV-om i dr.
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=F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
* 09.03.2026. =E2=80=93 WEBINAR: Aktualne promjene poreznih propisa i uvo=
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* 11.03. i 19.03.2026. =E2=80=93 SEMINAR i WEBINAR: Aktualnosti u radnim o=
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-i-webinari/popunjavanje-godisnjih-prijava-poreza-na-dobit-za-2025-po-redn=
im-brojevima-obrazaca-pd-pd-nn-pd-ipo-i-pd-kid-3-boda-za-revizore/)
* 18.03.2026. =E2=80=93 WEBINAR: Isplata pla=C4=87a po sudskoj presudi (2=
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i/isplata-placa-po-sudskoj-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 prija=
va za 2025. (10 bodova za ovla=C5=A1tene revizore) - detaljno ovdje (https=
://www.teb.hr/seminari-i-webinari/dvodnevno-savjetovanje-u-opatiji-sastavl=
janje-godisnjih-financijskih-izvjestaja-i-poreznih-prijava-za-2025-10-bodo=
va-za-ovlastene-revizore/)
* 25.03.2026. =E2=80=93 WEBINAR: Naknadni popusti i umanjenje obveze PDV-a=
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nari/naknadni-popusti-i-umanjenje-obveze-pdv-a-2-boda-za-revizore/)
* 25.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: Izmjene i dopune Zakon=
a o strancima - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/izm=
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* 31.03.2026. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo proizvodnje (5 bodova=
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unovodstvo-proizvodnje-5-bodova-za-revizore/)
* 01.04.2026. =E2=80=93 WEBINAR: Primjena organizacijskih mjera kiberneti=
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=2Ehr/seminari-i-webinari/primjena-organizacijskih-mjera-kiberneticke-sigurn=
osti-4-boda-za-revizore/)
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tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: right;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 5. o=C5=BEujka 2026.</span></span></div>
</td>
</tr>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
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<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 100%;mso-line-height-rule: exactly;=
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k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<table bgcolor=3D"#FFF8E1" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"container" style=3D"margin: auto;padding: 20px;max-width: 600px=
;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-col=
lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 Webinar</span></span></strong=
></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"color:#=
000080"><strong><span style=3D"font-family:verdana=2C geneva=2C sans-serif=
"><span style=3D"font-size:18px">Osobni automobili - nabava=2C kori=C5=A1t=
enje i prodaja</span></span></strong></span>
=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height: 100%;text=
-align: center;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvet=
ica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"font-size:12px"><span style=3D"color: #202020;">10. o=C5=BEujka 202=
6. (utorak) od 9:30 do 14:00 | 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"><span style=3D"color:#ff0000"><strong>4 boda za=
ovla=C5=A1tene revizore*</strong></span></span></span> <span style=3D"fon=
t-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">=
<span style=3D"color: #202020;"> </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"><em>U strukturi imovine i tro=C5=A1kova trgova=
=C4=8Dkih dru=C5=A1tava osobni automobili gotovo su neizbje=C5=BEna stavka=
=2E Oni imaju pone=C5=A1to druga=C4=8Diji (nepovoljniji) porezni tretman pri=
likom nabave i kori=C5=A1tenja=2C u odnosu na druga sredstva dugotrajne ma=
terijalne imovine. Navedeno proizlazi iz pretpostavke da se u=C4=8Destalo=
koriste i za privatne (nepoduzetni=C4=8Dke) svrhe. Cilj ovog webinara je=
prikazati ra=C4=8Dunovodstveni i porezni tretman nabave=2C kori=C5=A1tenj=
a i prodaje slu=C5=BEbenih osobnih automobila=2C koji se u poslovnim knjig=
ama evidentiraju kao dugotrajna materijalna imovina=2C kada ih tuzemna trg=
ova=C4=8Dka dru=C5=A1tva nabavljaju=2C koriste i prodaju u tuzemstvu. Uz n=
avedeno=2C poseban naglasak stavit =C4=87emo i na obra=C4=8Dun poreza na d=
ohodak (pla=C4=87e) kod kori=C5=A1tenja slu=C5=BEbenih osobnih automobila=
u privatne svrhe.</em> </span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><br>
=09=09=09<span style=3D"color:#1059a6"><strong><span style=3D"font-family:=
verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Program:</=
span></span></strong></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. Evidentiranje nabave slu=C5=BEbenih o=
sobnih automobila</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">po=C4=8Detno pri=
znavanje slu=C5=BEbenih osobnih automobila kao dugotrajne imovine</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">odbitak pretpore=
za kod nabave slu=C5=BEbenih osobnih automobila</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 pos=
ebnim porezom na motorna vozila (PPMV) i primjer izra=C4=8Duna</span></spa=
n></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">pla=C4=87anje up=
ravne pristojbe kod nabave rabljenih osobnih automobila</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">evidentiranje na=
bave slu=C5=BEbenih osobnih automobila u poslovnim knjigama te poreznim ev=
idencijama i prijavama</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">evidentiranje ne=
priznatog dijela pretporeza kod nabave slu=C5=BEbenih osobnih automobila</=
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">nabava slu=C5=BE=
benog osobnog automobila putem financijskog leasinga kod mikro=2C malih i=
srednjih poduzetnika i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>2. Porezno priznavanje tro=C5=A1kova kor=
i=C5=A1tenja slu=C5=BEbenih osobnih automobila</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">porezno priznava=
nje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog osobnog automobila ko=
ji se koristi isklju=C4=8Divo u slu=C5=BEbene svrhe</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezni tretman=
nepriznatog dijela pretporeza kod ulaznih ra=C4=8Duna za tro=C5=A1kove ko=
ri=C5=A1tenja slu=C5=BEbenog osobnog automobila</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">evidentiranje tr=
o=C5=A1kova amortizacije i ostalih tro=C5=A1kova kori=C5=A1tenja slu=C5=BE=
benog osobnog automobila (gorivo=2C servis=2C registracija=2C odr=C5=BEava=
nje=2C operativni leasing=2C najam i dr.)</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">porezno priznava=
nje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog osobnog automobila ko=
ji se koristi u slu=C5=BEbene i privatne svrhe</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">obra=C4=8Dun PDV=
-a na kori=C5=A1tenje slu=C5=BEbenog osobnog automobila u privatne svrhe i=
dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>3. Obra=C4=8Dun poreza na dohodak kod ko=
ri=C5=A1tenja slu=C5=BEbenih osobnih automobila u privatne svrhe</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">pla=C4=87a u nov=
cu i u naravi po propisima radnog prava</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">pla=C4=87a u nar=
avi zbog kori=C5=A1tenja slu=C5=BEbenog osobnog automobila u privatne svrh=
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">odre=C4=91ivanje=
iznosa pla=C4=87e u naravi po poreznim propisima</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">pravila za obra=
=C4=8Dun doprinosa/poreza na dohodak kod pla=C4=87e u naravi</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 najvi=
=C5=A1e mjese=C4=8Dne osnovice pri obra=C4=8Dunu doprinosa za pla=C4=87u u=
naravi</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 obra=C4=
=8Duna pla=C4=87e u naravi i izvje=C5=A1=C4=87ivanje u JOPPD obrascu</span=
></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">knji=C5=BEenje p=
la=C4=87e u novcu i u naravi</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">kada se obra=C4=
=8Dunava PDV za pla=C4=87u u naravi?</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">pla=C4=87a u nar=
avi i priznavanje tro=C5=A1kova po propisima o dobiti</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">primici u naravi=
fizi=C4=8Dkih osoba koje nisu radnici poslodavca i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>4. Evidentiranje prodaje slu=C5=BEbenih=
osobnih automobila i oporezivanje 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">evidentiranje pr=
odaje slu=C5=BEbenog osobnog automobila (prodaja u cijelosti amortiziranog=
automobila i prodaja djelomi=C4=8Dno amortiziranog automobila)</span></sp=
an></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">prodaja slu=C5=
=BEbenih osobnih automobila oslobo=C4=91ena pla=C4=87anja PDV-a</span></sp=
an></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">prodaja slu=C5=
=BEbenih osobnih automobila oporeziva PDV-om i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>5. Odgovori na pitanja polaznika </stron=
g></span></span></p>
=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"><span style=3D"col=
or:#1059a6"><span style=3D"color:#000000"><strong> </strong></span></span>=
</span></span></span>
=09=09=09<p style=3D"text-align: left;line-height: 100%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"> </p>
=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 bgcolor=3D"#0056B3" style=3D"border-radius: 8px;padd=
ing: 15px 30px;text-align: left;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=3Da31992600=
2&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>
</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"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
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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-=
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%;">
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<span></span>
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</tr>
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=09<!--[if mso]>
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=09=09=09=09<tr>
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=09=09=09
=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 100%;mso-line-height-rule: exactly;=
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eft;">
<div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><strong><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 </span></strong> </span> <strong><span style=3D=
"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18p=
x">Pogledajte i na=C5=A1e ostale edukacije </span></span></strong> <span s=
tyle=3D"color:#FF0000"><span style=3D"font-family:verdana=2C geneva=2C san=
s-serif"><span style=3D"font-size:18px"> </span></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]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;">
<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<ul>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>09.03.2026. =E2=80=93 WEBINAR:<strong> Aktualne promjene poreznih pr=
opisa i uvo=C4=91enje eRa=C4=8Duna u poslovanju poduzetnika </strong>(4 bo=
da za revizore s oznakom A) - <a href=3D"https://teb.us16.list-manage.com/=
track/click?u=3D757db808a0bdd465cfb9fd045&id=3D0106f3af92&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 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>11.03. i 19.03.2026. =E2=80=93 SEMINAR i WEBINAR: <strong>Aktualnosti u r=
adnim odnosima </strong>- <a href=3D"https://teb.us16.list-manage.com/trac=
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le=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: un=
derline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>17.03.2026. =E2=80=93 WEBINAR:<strong> Popunjavanje godi=C5=A1njih p=
rijava poreza na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-NN=
=2C PD-IPO i PD-KID </strong>(3 boda za revizore) - <a href=3D"https://teb=
=2Eus16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dd3949=
4913f&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-siz=
e-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 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>18.03.2026. =E2=80=93 WEBINAR:<strong> Isplata pla=C4=87a po sudskoj=
presudi </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D5e843a8ba9&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text=
-decoration: underline;"><strong>detaljno ovdje</strong></a></span></span>=
<br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>23. i 24.03.2026. =E2=80=93 SEMINARI:<strong> Dvodnevno savjetovanje=
u Opatiji: Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i por=
eznih prijava za 2025. </strong>(10 bodova za ovla=C5=A1tene revizore) - <=
a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd46=
5cfb9fd045&id=3De1997f28d0&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 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.03.2026. =E2=80=93 WEBINAR:<strong> Naknadni popusti i umanjenje=
obveze PDV-a </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.=
list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Da2eb103d29&=
e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adju=
st: 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 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: <strong>Izmjene i dopun=
e Zakona o strancima </strong>- <a href=3D"https://teb.us16.list-manage.co=
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it-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorati=
on: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>31.03.2026. =E2=80=93 WEBINAR:<strong> Ra=C4=8Dunovodstvo proizvodnj=
e </strong>(5 bodova za revizore) - <a href=3D"https://teb.us16.list-manag=
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webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-deco=
ration: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>01.04.2026. =E2=80=93 WEBINAR:<strong> Primjena organizacijskih mjer=
a kiberneti=C4=8Dke sigurnosti </strong>(4 boda za revizore) - <a href=3D"=
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&id=3De7e99c8976&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-=
ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fo=
nt-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</str=
ong></a></span></span></li>
=09=09=09</ul>
=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>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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</tr>
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=09<!--[if mso]>
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=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
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=09=09=09=09<![endif]-->
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lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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=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-=
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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
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=09=09<tr>
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=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
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px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
e e-mailova?</span></span></strong></h2>
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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=
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lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena=
informacija=2C ali isto tako razumijemo kako previ=C5=A1e e-mailova=
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samo jednog do dva newslettera tjedno** =E2=80=93 sa=C5=BEeto i pregledno=
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
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=09=09=09=09=09=09<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=
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=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
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=09=09=09=09=09=09=09<tbody>
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s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D579a6c30d4&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;=
color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
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> PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
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=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
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lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Hvala Vam na povjerenju=2C<br>
=09=09=09=09=09=09<strong>Va=C5=A1 TEB</strong></span></span></p>
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