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Content preview: https://www.teb.hr/ https://porezi.teb.hr/ Zagreb, 10. ožujka
2026. Dvodnevno savjetovanje u Opatiji Sastavljanje godišnjih financijskih
izvještaja i poreznih prijava za 2025. Sponzor savjetovanja: Financijska
agencija (https://www.fina.hr/digitalizacija-poslovanja/e-racun)
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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 10. o=C5=BEujka 2026.
Dvodnevno
savjetovanje u Opatiji
Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prijav=
a za 2025.
Sponzor savjetovanja: Financijska agencija (https://www.fina.hr/digitaliza=
cija-poslovanja/e-racun)
https://www.fina.hr/digitalizacija-poslovanja/e-racun
23 i 24.03.2026. (ponedjeljak i utorak)
Amadria Park Grand Hotel 4 Opatijska Cvijeta
Po=C4=8Detak oba dana u 9=2C30 sati
Prijam oba dana od 8=2C30 sati
Zavr=C5=A1etak oba dana oko 15=2C00 sati
10 bodova za ovla=C5=A1tene revizore
Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja zahtjevan je ra=
=C4=8Dunovodstveni posao koji=2C izme=C4=91u ostaloga=2C uklju=C4=8Duje i=
utvr=C4=91ivanje svih poreznih obveza. Pritom su ra=C4=8Dunovo=C4=91e=2C=
uz primjenu propisa za 2025. godinu=2C u svom svakodnevnom radu istovreme=
no du=C5=BEni primijeniti i izmijenjene propise za 2026. godinu. Iako je p=
ostupak sastavljanja godi=C5=A1njih financijskih izvje=C5=A1taja i porezni=
h prijava sam po sebi dovoljno kompleksan=2C =C5=A1to svaki po=C4=8Detak g=
odine za ra=C4=8Dunovo=C4=91e =C4=8Dini iznimno stresnim razdobljem=2C dod=
atne probleme stvara i prakti=C4=8Dna primjena novog Zakona o fiskalizacij=
i.
Na ovom tradicionalnom dvodnevnom savjetovanju=2C polaznici =C4=87e kroz p=
rakti=C4=8Dne primjere i odgovore na pitanja ste=C4=87i potrebna znanja za=
zakonitu izradu godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih pr=
ijava za 2025. godinu=2C primjenu izmijenjenih poreznih propisa u 2026. go=
dini=2C te prakti=C4=8Dnu primjenu Zakona o fiskalizaciji u 2026. godini.
Program 23.3.2026. (prvi dan):
1. GFI za potrebe statistike i javnu objavu - obveznici=2C vrste=2C propis=
ana dokumentacija i rokovi
* Obveznici sastavljanja i podno=C5=A1enja godi=C5=A1njih izvje=C5=A1taja=
za 2025.
* Razvrstavanja poduzetnika i grupa poduzetnika prema veli=C4=8Dini za 202=
5.
* Rokovi za predaju GFI-a za 2025.
* Sadr=C5=BEaj standardne i nestandardne dokumentacije koja se podnosi Fin=
i za potrebe statistike i javne objave prema veli=C4=8Dini poduzetnika
* Sastavljanje i podno=C5=A1enje GFI-a i ostale dokumentacije kod statusni=
h promjena=2C ste=C4=8Daja=2C likvidacije i prestanka poslovanja bez likvi=
dacije
* Dodatne napomene uz popunjavanje GFI-ja za statisti=C4=8Dke i druge potr=
ebe (razdoblje izvje=C5=A1tavanja=2C vrsta izvje=C5=A1taja=2C svrha predaj=
e=2C prosjek broja zaposlenih=2C broj zaposlenih prema satima rada i dr.)
* Na=C4=8Din podno=C5=A1enja i potpisivanja GFI-ja i ostale dokumentacije
* Mogu=C4=87nosti i postupak kod naknadne promjene i podno=C5=A1enja izmij=
enjenih GFI-a
* Prekr=C5=A1ajne odredbe i dr.
2. Sastavljanje GFI mikro=2C malih=2C srednjih i velikih poduzetnika za 20=
25. godinu
* Izvje=C5=A1tavanje o transakcijama s povezanim osobama u GFI
* Sastavljanje bilance
+ priznavanje i mjerenje dugotrajne imovine=2C zaliha=2C potra=C5=BEivanja=
i obveza
+ revalorizacijske rezerve i druge stavke kapitala
+ odgo=C4=91ena porezna imovina=2C odgo=C4=91ene porezne obveze i dr.
* Sastavljanje ra=C4=8Duna dobiti i gubitka
+ razvrstavanje=2C iskazivanje i priznavanje prihoda od prodaje proizvoda=
i usluga=2C zakupa=2C kamata=2C dr=C5=BEavnih potpora i ostalih prihoda
+ materijalni tro=C5=A1kovi=2C tro=C5=A1kovi amortizacije=2C rashodi od vr=
ijednosnog uskla=C4=91enja imovine=2C tro=C5=A1kovi rezerviranja i ostali=
tro=C5=A1kovi/rashodi
+ iskazivanje tro=C5=A1kova proizvodnje i dr.
* Napomene uz sastavljanje bilje=C5=A1ki i ostalih financijskih izvje=C5=
=A1taja=2C te obveznih izvje=C5=A1=C4=87a prema ZTD-u i dr.
3. Utvr=C4=91ivanje rezultata poslovanja=2C podjela i isplata dobiti=2C te=
pokri=C4=87e gubitka
* Utvr=C4=91ivanje rezultata poslovanja
* Utvr=C4=91ivanje GFI-a za 2025. i dono=C5=A1enje odgovaraju=C4=87e odluk=
e
* Dono=C5=A1enje odluke o raspodjeli dobiti/pokri=C4=87u gubitka
* Formiranje obveznih rezervi prema odredbama ZOR-a i ZTD-a i dr.
4. Sastavljanje godi=C5=A1njih prijava poreza na dobit za 2025. godinu
* Primjena odredbi u oporezivanju dobiti za 2025. godinu
* Sastavljanje Prijava poreza na dobit (PD i PD-NN) za 2025. godinu
* Pregled stavaka koje utje=C4=8Du na pove=C4=87anje/smanjenje porezne osn=
ovice
* Porezno (ne)priznati rashodi u PD i PD-NN obrascu za 2025. godinu
* Porezno (ne)priznate donacije za 2025. godinu =E2=80=93 iskazivanje u PD=
prijavi
* PD-IPO obrazac za 2025. =E2=80=93 =C5=A1to je potrebno iskazati?
* Tko podnosi PD-KID obrazac za 2025.?
* Kamate u oporezivanju dobiti za 2025. i 2026. godinu
* Utvr=C4=91ivanje predujmova poreza na dobit za 2026.
* Porez na dobit po odbitku =E2=80=93 pregled ispla=C4=87enih naknada uz P=
D obrazac
* Obvezatni prilozi uz PD obrazac i dr.
5. Godi=C5=A1nji obra=C4=8Dun doprinosa=2C =C4=8Dlanarina=2C renti i nakna=
da za 2025. godinu
* =C4=8Clanarina turisti=C4=8Dkim zajednicama za 2025.
* Spomeni=C4=8Dka renta za 2025.
* Naknada za op=C4=87ekorisne funkcije =C5=A1uma za 2025.
* =C4=8Clanarina HGK i doprinos HOK-u u 2026. i dr.
6. Odgovori na pitanja I. dana
U popodnevnom terminu prvog dana savjetovanja=2C Fina =C4=87e prikazati ra=
d u e-RGFI aplikaciji.
Program 24.3.2025. (drugi dan):
1. Primjena izmijenjenih poreznih zakona i pravilnika od 1.1.2026.
* Novosti u oporezivanju PDV-om u 2026.
+ sastavljanje novog PDV obrasca za 2026.
+ novi rokovi podno=C5=A1enja PDV prijava
+ ukidanje odre=C4=91enih obrazaca od 1.1.2026.
+ ispostavljane ra=C4=8Duna prema PDV propisima
+ druge aktualnosti u oporezivanju PDV-om
* 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.
* Op=C4=87i porezni zakon =E2=80=93 novosti kod poreznog postupka od 1.1.2=
026.
+ novosti u poreznom postupku od 1.1.2026.
+ ukidanje Obrasca OPZ-STAT-1
+ izuze=C4=87a od obveze ispostavljanja ra=C4=8Duna
+ elektroni=C4=8Dka dostava podataka na zahtjev poreznog tijela
2. Primjena Zakona o fiskalizaciji 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
* 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. Fiskalizacija 2.0: Digitalni potres koji je promijenio sve
* Trenutni status (1.1.2026. =E2=86=92 danas)
* Izmjene nad tehni=C4=8Dkim zahtjevima i infrastrukturom
* Pristupne to=C4=8Dke=2C informacijski posrednici=2C softverska rje=C5=A1=
enja
* Naj=C4=8De=C5=A1=C4=87i problemi i pitanja iz prakse
* Naj=C4=8De=C5=A1=C4=87e pogre=C5=A1ke obveznika i kako ih sprije=C4=8Dit=
i
* Certifikati za fiskalizaciju i rad s eRa=C4=8Dunima
* Daljnja implementacija i uskla=C4=91ivanje do 2027.
* Prakti=C4=8Dne preporuke i dr.
4. Pla=C4=87e=2C porez na dohodak i doprinosi
* Pla=C4=87a za puno/nepuno radno vrijeme i obra=C4=8Dun javnih davanja u=
2026.
* Minimalna pla=C4=87a za 2026.
* Iznos osnovice za obra=C4=8Dun doprinosa =C4=8Dlana uprave
* Ostvarivanje prava na mirovinu uz nastavak rada u punom/nepunom radnom v=
remenu
* Kada treba odjaviti radnika iz osiguranja da bi ostvario pravo na mirovi=
nu?
* Utvr=C4=91ivanje pla=C4=87e umirovljeniku za rad u punom/nepunom radnom=
vremenu
* Primjena propisanih osnovica za obra=C4=8Dun doprinosa za 2026. na primj=
erima
* Neopravdani izostanak radnika=2C obra=C4=8Dun doprinosa i izvje=C5=A1=C4=
=87ivanje u JOPPD obrascu
* Nepla=C4=87eni dopust radnika=2C obra=C4=8Dun doprinosa i izvje=C5=A1=C4=
=87ivanje u JOPPD obrascu
* Naknada za nezapo=C5=A1ljavanje osoba s invaliditetom
* Izbor vi=C5=A1e osnovice za obra=C4=8Dun doprinosa za osobe koje obavlja=
ju samostalnu djelatnost
* Povrat doprinosa za MO I. stup upla=C4=87enog iznad najvi=C5=A1e godi=C5=
=A1nje osnovice za 2025.
* Isplata dividende/udjela u dobiti i izvje=C5=A1=C4=87ivanje u JOPPD obra=
scu
* Ostale porezne i druge aktualnosti u 2026.
5. Odgovori na pitanja II. dana
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/dvodnevno-savj=
etovanje-u-opatiji-sastavljanje-godisnjih-financijskih-izvjestaja-i-porezn=
ih-prijava-za-2025-10-bodova-za-ovlastene-revizore/)
=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari
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=3Dc21f9ecff4&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=3D79931b7794&e=3D21d4e8de12)
18.03.2026. Webinar
Isplata pla=C4=87a po sudskoj presudi
(2 boda za revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D2355e6d838&e=3D21d4e8de12)
25.03.2026. 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://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3Ddfb08fc85f&e=3D21d4e8de12)
31.03.2026. =E2=80=93 Webinar
Ra=C4=8Dunovodstvo proizvodnje
(5 bodova za revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D0b62f123e1&e=3D21d4e8de12)
01.04.2026. =E2=80=93 Webinar
Primjena organizacijskih mjera kiberneti=C4=8Dke sigurnosti
(4 boda za revizore)
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lass=3D"mcnImageBlockInner">
<table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
<tbody><tr>
<td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;">
<a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D9244249149&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
le: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align=3D"middle" alt=3D"" src=
=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/ec8c13d1-bb=
8b-b2ac-7997-eedd6e1009b5.png" width=3D"135" style=3D"max-width: 135px;pad=
ding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0=
;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode:=
bicubic;" class=3D"mcnImage">
</a>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
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templateHeader" style=3D"background:#ffffff none no-repeat center/cover;ms=
o-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-a=
djust: 100%;background-color: #ffffff;background-image: none;background-re=
peat: no-repeat;background-position: center;background-size: cover;border-=
top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 0;">
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<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
<tr>
<td valign=3D"top" class=3D"he=
aderContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnImageBlock" style=3D"min-=
width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspa=
ce: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnImageBlockOuter">
<tr>
<td valign=3D"top" style=3D"padding: 0px;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
<table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
<tbody><tr>
<td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 0px;padding-left: 0px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;">
<a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D579e6caeb4&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
le: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align=3D"middle" alt=3D"" src=
=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/ba204c2e-55=
de-519e-e31c-20dfb90b9c39.png" width=3D"600" style=3D"max-width: 640px;pad=
ding-bottom: 0px;display: inline !important;vertical-align: bottom;border:=
1px outset;border-radius: 0%;height: auto;outline: none;text-decoration:=
none;-ms-interpolation-mode: bicubic;" class=3D"mcnImage">
</a>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table><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: right;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 10. o=C5=BEujka 2026. </span></span></div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<style type=3D"text/css">body {
font-family: 'Arial'=2C sans-serif;
line-height: 1.6;
color: #333;
background-color: #f5f5f5;
padding: 20px;
}
.cta-button {
background-color: #0056B3;
color: #fff;
text-decoration: none;
padding: 15px 40px;
display: inline-block;
margin-top: 15px;
font-size: 18px;
font-weight: bold;
border: 2px solid #0056B3;
transition: background-color 0.3s ease=2C color 0.3s ease;
}
.cta-button:hover {
background-color: #003d80;
color: #fff;
}
.cta-button:link=2C .cta-button:visited {
color: #fff !important;
text-decoration: none;
}
.cta-button:active {
color: #fff !important;
}
</style>
<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%;"><span style=3D"fo=
nt-size:24px"><span style=3D"color:#FF0000"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><strong>Dvodnevno<br>
=09=09=09savjetovanje u Opatiji</strong></span></span></span></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div style=3D"text-align: left;">
=09=09=09<div style=3D"text-align: left;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"color:#000080">=
<strong><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:18px">Sastavljanje godi=C5=A1njih financijskih izvje=
=C5=A1taja i poreznih prijava za 2025. </span></span></strong></span>=
<br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:14px"><span style=3D"color:#000000"><spa=
n style=3D"font-family:verdana=2C geneva=2C sans-serif">Sponzor savjetovan=
ja: </span></span><em> </em><span style=3D"font-family:verdana=2C geneva=
=2C sans-serif"><a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D22fb84f1dd&e=3Dbc16b6b2ed" target=3D"_b=
lank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-w=
ebkit-text-size-adjust: 100%;color: #007c89;font-weight: normal;text-decor=
ation: underline;">Financijska agencija</a></span></span><br>
=09=09=09<br>
=09=09=09<strong><span style=3D"color:#000080"><span style=3D"font-family:=
verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px"><a href=3D=
"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd04=
5&id=3D1ed18ffc86&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;color: #007c89;font-weight: normal;text-decoration: underline;"><img dat=
a-file-id=3D"13294105" height=3D"56" src=3D"https://mcusercontent.com/757d=
b808a0bdd465cfb9fd045/images/04bdab82-091f-ddd8-6183-7444523effff.png" sty=
le=3D"border-image: none;width: 200px;height: 56px;margin: 0px;border: 0;o=
utline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=
=3D"200"></a></span></span></span></strong></div>
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong><span style=3D"color:#000000">23 i 24.03=
=2E2026. (ponedjeljak i utorak)</span></strong></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">Amadria Park Grand Hotel 4 Opatijska Cvijeta </s=
pan></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">Po=C4=8Detak oba dana u 9=2C30 sati<br>
=09=09=09Prijam oba dana od 8=2C30 sati<br>
=09=09=09Zavr=C5=A1etak oba dana oko 15=2C00 sati </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>10 bodova=
za ovla=C5=A1tene revizore</strong></span></span></span></div>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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;"><em><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><s=
pan style=3D"font-size:12px">Sastavljanje godi=C5=A1njih financijskih izvj=
e=C5=A1taja zahtjevan je ra=C4=8Dunovodstveni posao koji=2C izme=C4=91u os=
taloga=2C uklju=C4=8Duje i utvr=C4=91ivanje svih poreznih obveza. Pritom s=
u ra=C4=8Dunovo=C4=91e=2C uz primjenu propisa za 2025. godinu=2C u svom sv=
akodnevnom radu istovremeno du=C5=BEni primijeniti i izmijenjene propise z=
a 2026. godinu. Iako je postupak sastavljanja godi=C5=A1njih financijskih=
izvje=C5=A1taja i poreznih prijava sam po sebi dovoljno kompleksan=2C =C5=
=A1to svaki po=C4=8Detak godine za ra=C4=8Dunovo=C4=91e =C4=8Dini iznimno=
stresnim razdobljem=2C dodatne probleme stvara i prakti=C4=8Dna primjena=
novog Zakona o fiskalizaciji.</span></span></em></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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;"><em><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><s=
pan style=3D"font-size:12px">Na ovom tradicionalnom dvodnevnom savjetovanj=
u=2C polaznici =C4=87e kroz prakti=C4=8Dne primjere i odgovore na pitanja=
ste=C4=87i potrebna znanja za zakonitu izradu godi=C5=A1njih financijskih=
izvje=C5=A1taja i poreznih prijava za 2025. godinu=2C primjenu izmijenjen=
ih poreznih propisa u 2026. godini=2C te prakti=C4=8Dnu primjenu Zakona o=
fiskalizaciji u 2026. godini.</span></span></em><br>
=09=09=09<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 23=
=2E3.2026. (prvi dan):</span></span></strong></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. GFI za potrebe statistike i javnu obj=
avu - obveznici=2C vrste=2C propisana dokumentacija i rokovi</strong></spa=
n></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 sastav=
ljanja i podno=C5=A1enja godi=C5=A1njih izvje=C5=A1taja za 2025.</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">Razvrstavanja po=
duzetnika i grupa poduzetnika prema veli=C4=8Dini za 2025.</span></span></=
li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Rokovi za predaj=
u GFI-a za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Sadr=C5=BEaj sta=
ndardne i nestandardne dokumentacije koja se podnosi Fini za potrebe stati=
stike i javne objave prema veli=C4=8Dini poduzetnika</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">Sastavljanje i p=
odno=C5=A1enje GFI-a i ostale dokumentacije kod statusnih promjena=2C ste=
=C4=8Daja=2C likvidacije i prestanka poslovanja bez likvidacije</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">Dodatne napomene=
uz popunjavanje GFI-ja za statisti=C4=8Dke i druge potrebe (razdoblje izv=
je=C5=A1tavanja=2C vrsta izvje=C5=A1taja=2C svrha predaje=2C prosjek broja=
zaposlenih=2C broj zaposlenih prema satima rada 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">Na=C4=8Din podno=
=C5=A1enja i potpisivanja GFI-ja i ostale dokumentacije</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=87nosti=
i postupak kod naknadne promjene i podno=C5=A1enja izmijenjenih GFI-a</sp=
an></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">Prekr=C5=A1ajne=
odredbe i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. Sastavljanje GFI mikro=2C malih=2C sr=
ednjih i velikih poduzetnika za 2025. godinu</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">Izvje=C5=A1tavan=
je o transakcijama s povezanim osobama u GFI</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">Sastavljanje bil=
ance</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">priznavanje i=
mjerenje dugotrajne imovine=2C zaliha=2C potra=C5=BEivanja i obveza</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">revalorizacij=
ske rezerve i druge stavke kapitala</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">odgo=C4=91ena=
porezna imovina=2C odgo=C4=91ene porezne obveze 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">Sastavljanje ra=
=C4=8Duna dobiti i gubitka</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">razvrstavanje=
=2C iskazivanje i priznavanje prihoda od prodaje proizvoda i usluga=2C zak=
upa=2C kamata=2C dr=C5=BEavnih potpora i ostalih prihoda</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">materijalni t=
ro=C5=A1kovi=2C tro=C5=A1kovi amortizacije=2C rashodi od vrijednosnog uskl=
a=C4=91enja imovine=2C tro=C5=A1kovi rezerviranja i ostali tro=C5=A1kovi/r=
ashodi</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">iskazivanje t=
ro=C5=A1kova proizvodnje 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">Napomene uz sast=
avljanje bilje=C5=A1ki i ostalih financijskih izvje=C5=A1taja=2C te obvezn=
ih izvje=C5=A1=C4=87a prema ZTD-u i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. Utvr=C4=91ivanje rezultata poslovanja=
=2C podjela i isplata dobiti=2C te pokri=C4=87e gubitka</strong></span></s=
pan></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">Utvr=C4=91ivanje=
rezultata poslovanja</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Utvr=C4=91ivanje=
GFI-a za 2025. i dono=C5=A1enje odgovaraju=C4=87e odluke</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">Dono=C5=A1enje o=
dluke o raspodjeli dobiti/pokri=C4=87u gubitka</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">Formiranje obvez=
nih rezervi prema odredbama ZOR-a i ZTD-a i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. Sastavljanje godi=C5=A1njih prijava p=
oreza na dobit za 2025. godinu</strong></span></span></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Primjena odredbi=
u oporezivanju dobiti za 2025. godinu</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">Sastavljanje Pri=
java poreza na dobit (PD i PD-NN) za 2025. godinu</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">Pregled stavaka=
koje utje=C4=8Du na pove=C4=87anje/smanjenje porezne osnovice</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">Porezno (ne)priz=
nati rashodi u PD i PD-NN obrascu za 2025. godinu</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 (ne)priz=
nate donacije za 2025. godinu =E2=80=93 iskazivanje u PD prijavi</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">PD-IPO obrazac z=
a 2025. =E2=80=93 =C5=A1to je potrebno iskazati?</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Tko podnosi PD-K=
ID obrazac za 2025.?</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Kamate u oporezi=
vanju dobiti za 2025. i 2026. godinu</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Utvr=C4=91ivanje=
predujmova poreza na dobit za 2026.</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">Porez na dobit p=
o odbitku =E2=80=93 pregled ispla=C4=87enih naknada uz PD obrazac</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">Obvezatni priloz=
i uz PD obrazac i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. Godi=C5=A1nji obra=C4=8Dun doprinosa=
=2C =C4=8Dlanarina=2C renti i naknada za 2025. godinu</strong></span></spa=
n></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">=C4=8Clanarina t=
uristi=C4=8Dkim zajednicama za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Spomeni=C4=8Dka=
renta za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Naknada za op=C4=
=87ekorisne funkcije =C5=A1uma za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">=C4=8Clanarina H=
GK i doprinos HOK-u u 2026. i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>6. Odgovori na pitanja I. dana</strong><=
/span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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><span style=3D"color:#ff0000">U popodnev=
nom terminu prvog dana savjetovanja=2C Fina =C4=87e prikazati rad u e-RGFI=
aplikaciji.</span></strong></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:#1059a6"><strong>Program 24=
=2E3.2025. (drugi dan):</strong></span></span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. Primjena izmijenjenih 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">Novosti u oporez=
ivanju PDV-om u 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">sastavljanje=
novog PDV obrasca 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 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">ispostavljane=
ra=C4=8Duna prema PDV propisima</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">druge aktualn=
osti u oporezivanju PDV-om</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=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">Op=C4=87i porezn=
i zakon =E2=80=93 novosti kod poreznog postupka 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">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</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">izuze=C4=87a=
od obveze ispostavljanja ra=C4=8Duna</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">elektroni=C4=
=8Dka dostava podataka na zahtjev poreznog tijela</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;line-height: 125%;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. Primjena Zakona o fiskalizaciji 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</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;line-height: 125%;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. Fiskalizacija 2.0: Digitalni potres k=
oji je promijenio sve</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">Trenutni status=
(1.1.2026. =E2=86=92 danas)</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 nad tehn=
i=C4=8Dkim zahtjevima i infrastrukturom</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">Pristupne to=C4=
=8Dke=2C informacijski posrednici=2C softverska rje=C5=A1enja</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">Naj=C4=8De=C5=A1=
=C4=87i problemi i pitanja iz prakse</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">Naj=C4=8De=C5=A1=
=C4=87e pogre=C5=A1ke obveznika i kako ih sprije=C4=8Diti</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">Certifikati za f=
iskalizaciju i rad s eRa=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">Daljnja implemen=
tacija i uskla=C4=91ivanje do 2027.</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">Prakti=C4=8Dne p=
reporuke i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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. Pla=C4=87e=2C porez na dohodak i dopr=
inosi</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 za pu=
no/nepuno radno vrijeme i obra=C4=8Dun javnih davanja u 2026.</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">Minimalna pla=C4=
=87a za 2026.</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">Iznos osnovice z=
a obra=C4=8Dun doprinosa =C4=8Dlana uprave</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Ostvarivanje pra=
va na mirovinu uz nastavak rada u punom/nepunom radnom vremenu</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">Kada treba odjav=
iti radnika iz osiguranja da bi ostvario pravo na mirovinu?</span></span><=
/li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Utvr=C4=91ivanje=
pla=C4=87e umirovljeniku za rad u punom/nepunom radnom vremenu</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">Primjena propisa=
nih osnovica za obra=C4=8Dun doprinosa za 2026. na primjerima</span></span=
></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Neopravdani izos=
tanak radnika=2C obra=C4=8Dun doprinosa 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">Nepla=C4=87eni d=
opust radnika=2C obra=C4=8Dun doprinosa 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">Naknada za nezap=
o=C5=A1ljavanje osoba s invaliditetom</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">Izbor vi=C5=A1e=
osnovice za obra=C4=8Dun doprinosa za osobe koje obavljaju samostalnu dje=
latnost</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">Povrat doprinosa=
za MO I. stup upla=C4=87enog iznad najvi=C5=A1e godi=C5=A1nje osnovice za=
2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Isplata dividend=
e/udjela u dobiti 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">Ostale porezne i=
druge aktualnosti u 2026.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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 II. dana</strong>=
</span></span><br>
=09=09=09 </p>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09<center>
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=3D"border=
-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D32c48bac9=
b&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
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</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;">
<tbody class=3D"mcnDividerBlockOuter">
<tr>
<td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
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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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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k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;"><span style=3D"font-family:verdana=2C g=
eneva=2C sans-serif"><strong><span style=3D"font-size:18px">=F0=9F=93=85 <=
/span></strong> </span> <span style=3D"font-family:verdana=2C geneva=2C sa=
ns-serif"> </span> <strong><span style=3D"font-family:verdana=2C geneva=2C=
sans-serif"><span style=3D"font-size:18px">Nadolaze=C4=87i seminari i web=
inari</span></span></strong></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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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;">11.03. i 19.03.2026. =E2=80=93 Seminar i Webinar =
;</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Aktualnosti u radnim odnosima</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: #202020;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D692676f2aa&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: normal;text-decoration: underline;"><strong><spa=
n style=3D"color: #007C89;">Detaljno ovdje</span></strong></a></span></spa=
n><span style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </=
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</td>
=09=09</tr>
=09</tbody>
</table>
</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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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;">17.03.2026. Webinar </span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Popunjavanje godi=C5=A1njih prijava poreza na dobit za 2025. po redn=
im brojevima obrazaca: PD=2C PD-NN=2C PD-IPO i PD-KID</span></strong></spa=
n></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">(3 boda za revizore)</=
span></span><br>
=09=09=09<span style=3D"color: #202020;font-family: verdana=2C sans-serif;=
"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3Dae9c27d8c5&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-heigh=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
color: #007c89;font-weight: normal;text-decoration: underline;"><strong><s=
pan style=3D"color: #007C89;">Detaljno ovdje</span></strong></a></span> </=
span> <span style=3D"color: #202020;font-family: helvetica=2C sans-serif;"=
> </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</td>
=09=09</tr>
=09</tbody>
</table>
</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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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;">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=3De4e666e101&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007c89;font-w=
eight: normal;text-decoration: underline;"><strong><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span><span style=3D"co=
lor: #202020;font-family: helvetica=2C sans-serif;"> </span> <span style=
=3D"color: #202020;font-family: verdana=2C sans-serif;"> </span> <span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> </spa=
n></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>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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. Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>Naknadni popusti i umanjen=
je obveze PDV-a</strong></span><span style=3D"font-size:12px"><strong>&nbs=
p;</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=3Df66d388b22&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007c89;font-w=
eight: normal;text-decoration: underline;"><strong><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</td>
=09=09</tr>
=09</tbody>
</table>
</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>
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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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Izmjene i dopune Zakona o strancima</span></strong></span><strong><s=
pan style=3D"color: #202020;font-size: 12pt;"> </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: #202020;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3Da616b79c36&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: normal;text-decoration: underline;"><strong><spa=
n style=3D"color: #007C89;">Detaljno ovdje</span></strong></a></span></spa=
n> </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</td>
=09=09</tr>
=09</tbody>
</table>
</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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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;">31.03.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Ra=C4=8Dunovodstvo proizvodnje</span></strong></span><strong><span s=
tyle=3D"color: #202020;font-size: 12pt;"> </span></strong><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red">(5 bodov=
a 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=3D436fc20e59&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007c89;font-w=
eight: normal;text-decoration: underline;"><strong><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span> </span><span sty=
le=3D"font-size:12px"> </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</td>
=09=09</tr>
=09</tbody>
</table>
</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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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;">01.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Primjena organizacijskih mjera kiberneti=C4=8Dke sigurnosti</span></=
strong></span><strong><span style=3D"color: #202020;font-size: 12pt;"> </s=
pan></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">(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=3Db3832a0ecd&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007c89;font-w=
eight: normal;text-decoration: underline;"><strong><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span> </span><span sty=
le=3D"font-family:verdana=2C geneva=2C sans-serif"> </span><span style=3D"=
font-size:12px"> </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</td>
=09=09</tr>
=09</tbody>
</table>
</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>
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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]-->
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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: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
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<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
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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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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-size:14px"=
><span style=3D"color: #202020;font-family: verdana=2C sans-serif;">13. -=
17. travnja 2026.</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color:black=
; font-family:verdana=2C sans-serif">Specijalisti=C4=8Dki program izobrazb=
e u podru=C4=8Dju javne nabave</span></strong></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;font=
-family: verdana=2C sans-serif;">Sudionicima koji =C4=87e biti prisutni na=
najmanje 75% propisanog trajanja izdaje se potvrda o poha=C4=91anju Progr=
ama izobrazbe s kojom se mo=C5=BEe pristupiti polaganju ispita za stjecanj=
e certifikata u podru=C4=8Dju javne nabave. </span><br>
=09=09=09<span style=3D"color: #202020;font-family: verdana=2C sans-serif;=
"><a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bd=
d465cfb9fd045&id=3Dd196b6dcbf&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"=
mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;color: #007c89;font-weight: normal;text-decoration: underlin=
e;"><strong><span style=3D"color:#007C89; font-family:verdana=2Csans-serif=
; mso-bidi-font-family:Aptos">Detaljno ovdje</span></strong></a> </span> <=
/span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"> </span>=
<span style=3D"font-size:12px"> </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</td>
=09=09</tr>
=09</tbody>
</table>
</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">
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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]-->
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=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;">02.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>Porezne olak=C5=A1ice u su=
stavu poreza na dobit</strong></span><strong><span style=3D"color: #202020=
;font-size: 12pt;"> </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">(3 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=3D901151cf45&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007c89;font-w=
eight: normal;text-decoration: underline;"><strong><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</td>
=09=09</tr>
=09</tbody>
</table>
</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></td>
</tr>
</table>
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</table>
<![endif]-->
</td>
</tr>
<tr>
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line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;background-color: #ffffff;background-image: none;background-repe=
at: no-repeat;background-position: center;background-size: cover;border-to=
p: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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<table align=3D"center" border=3D"0" c=
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dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
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</table>
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</td>
</tr>
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djust: 100%;background-color: #fafafa;background-image: none;background-re=
peat: no-repeat;background-position: center;background-size: cover;border-=
top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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oterContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-w=
idth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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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]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">
<table bgcolor=3D"#EAF4FC" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
e e-mailova?</span></span></strong></h2>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Tekst -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena=
informacija=2C ali isto tako razumijemo kako previ=C5=A1e e-mailova=
mo=C5=BEe biti optere=C4=87uju=C4=87e. Zato Vam nudimo opciju primanja **=
samo jednog do dva newslettera tjedno** =E2=80=93 sa=C5=BEeto i pregledno=
=2C sve najva=C5=BEnije informacije na jednom mjestu.</span></span></p>
=09=09=09=09=09=09</td>
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=09=09=09=09=09<!-- Poziv na akciju -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Ako Vam ova opcija zvu=C4=8Di primamljivo=2C=
prijavite se na na=C5=A1 **tjedni newsletter** putem poveznice:</span></s=
pan></p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=
=3D"border-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3Dca6319112b&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;=
color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
> PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09</table>
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=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Zavr=C5=A1etak -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Hvala Vam na povjerenju=2C<br>
=09=09=09=09=09=09<strong>Va=C5=A1 TEB</strong></span></span></p>
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</table>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
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text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
<tbody><tr>
<td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
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ellspacing=3D"0" cellpadding=3D"0">
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<![endif]-->
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<![endif]-->
<table align=3D"left" border=
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le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
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=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
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align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
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ft;">
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t: 100%;-webkit-text-size-adjust: 100%;">
=
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db808a0bdd465cfb9fd045&id=3D6ba94a941d&e=3Dbc16b6b2ed" target=3D"_blank"=
style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.com/ico=
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le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
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