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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 23. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar

Naknadni popusti i umanjenje obveze PDV-a
25. o=C5=BEujka 2026. (srijeda) od 9:30 do 12:00 | Lokacija: Online

2 bodova za ovla=C5=A1tene revizore*

Na ovom webinaru polaznici =C4=87e kroz prakti=C4=8Dne primjere dobiti det=
aljne upute o naknadnom umanjenju porezne osnovice u slu=C4=8Daju naknadni=
h popusta=2C opoziva i nemogu=C4=87nosti naplate=2C postupku fiskalizacije=
 naknadnih odobrenja te evidentiranju naknadnih popusta i odobrenja u pore=
znim evidencijama i poslovnim knjigama primatelja i davatelja odobrenja.

Program:

1. Naknadno dani popusti i odobrenja =E2=80=93 ra=C4=8Dunovodstveno postup=
anje
* Iskazivanje naknadnih popusta na teret prihoda ili zadu=C5=BEenjem rasho=
da
* Umanjenje porezne osnovice PDV-a u slu=C4=8Daju naknadno odobrenih popus=
ta
* Obavijest o ispravku porezne osnovice
* Naknadni popusti osobama koji nisu porezni obveznici
* Naknadni popusti kod isporuka u EU

2. Primljeni naknadni popusti i odobrenja =E2=80=93 ra=C4=8Dunovodstveno i=
 porezno postupanje
* Evidentiranje naknadnih popusta za zalihe i primljene usluge
* Obveza ispravka pretporeza po primljenom odobrenju
* Mora li primatelj dati izjavu o ispravku pretporeza?
* Popusti kod stjecanja dobara i primljenih usluga unutar EU

3. Naknadni rabati i popusti na zalihe
* Utjecaj naknadnih popusta na vrijednost zaliha
* Kada se naknadni popust knji=C5=BEi u korist prihoda?

4. Naknadna odobrenja za prethodnu godinu
* Iskazivanje u prijavi PDV-a
* Iskazivanje u financijskim izvje=C5=A1tajima

5. Umanjenje porezne osnovice PDV-a zbog nemogu=C4=87nosti naplate potra=
=C5=BEivanja
* Obveza obavje=C5=A1tavanja Porezne uprave o ispravku porezne osnovice

6. Odobrenja u sustavu fiskalizacije 2.0

7. Odgovori na pitanja

PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/naknadni-popus=
ti-i-umanjenje-obveze-pdv-a-2-boda-za-revizore/)
=F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
* 27.03.2026. =E2=80=93 WEBINAR: Izmjene i dopune Zakona o strancima - det=
aljno ovdje (https://www.teb.hr/seminari-i-webinari/izmjene-i-dopune-zakon=
a-o-strancima-1/)

* 01.04.2026. =E2=80=93 WEBINAR: Primjena organizacijskih mjera kiberneti=
=C4=8Dke sigurnosti (4 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/primjena-organizacijskih-mjera-kiberneticke-sigurn=
osti-4-boda-za-revizore/)

* 02.04.2026. =E2=80=93 WEBINAR: Porezne olak=C5=A1ice u sustavu poreza na=
 dobit (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-=
i-webinari/porezne-olaksice-u-sustavu-poreza-na-dobit-3-boda-za-revizore/)

* 10.04.2026. =E2=80=93 WEBINAR: PDV - Oporezivanje usluga s inozemstvom (=
3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/pdv-oporezivanje-usluga-s-inozemstvom-3-boda-za-revizore-3/)

* 13.04.2026. =E2=80=93 WEBINAR: Popunjavanje godi=C5=A1njih prijava porez=
a na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-NN=2C PD-IPO i=
 PD-KID (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari=
-i-webinari/popunjavanje-godisnjih-prijava-poreza-na-dobit-za-2025-po-redn=
im-brojevima-obrazaca-pd-pd-nn-pd-ipo-i-pd-kid-3-boda-za-revizore-1/)

* 13.04. - 17.04.2026. =E2=80=93 TRENING - Specijalisti=C4=8Dki program iz=
obrazbe u podru=C4=8Dju javne nabave - detaljno ovdje (https://www.teb.hr/=
seminari-i-webinari/specijalisticki-program-izobrazbe-u-podrucju-javne-nab=
ave/)

* 16.04.2026. =E2=80=93 WEBINAR: Prodaja i otu=C4=91enje financijske imovi=
ne - oporezivanje porezom na dohodak (2 boda za revizore) - detaljno ovdje=
 (https://www.teb.hr/seminari-i-webinari/prodaja-i-otudenje-financijske-im=
ovine-oporezivanje-porezom-na-dohodak-2-boda-za-revizore/)

* 21.04.2026. =E2=80=93 WEBINAR: Odnos izme=C4=91u revizorskog dru=C5=A1tv=
a i revizijskog odbora revidiranog subjekta u procesu revizije financijski=
h izvje=C5=A1taja i neovisne provjere izvje=C5=A1taja o odr=C5=BEivosti (5=
 bodova iz podru=C4=8Dja revizije) - detaljno ovdje (https://www.teb.hr/se=
minari-i-webinari/odnos-izmedu-revizorskog-drustva-i-revizijskog-odbora-re=
vidiranog-subjekta-u-procesu-revizije-financijskih-izvjestaja-i-neovisne-p=
rovjere-izvjestaja-o-odrzivosti-5-bodova-iz-podrucja-revizije-1/)

* 22.04.2026. =E2=80=93 WEBINAR: Putni=C4=8Dke agencije =E2=80=93 fiskaliz=
acija=2C PDV i ra=C4=8Dunovodstvo (3 boda za revizore) - detaljno ovdje (h=
ttps://www.teb.hr/seminari-i-webinari/putnicke-agencije-fiskalizacija-pdv-=
i-racunovodstvo-3-boda-za-revizore/)

* 23.04.2026. =E2=80=93 WEBINAR: Radno vrijeme =E2=80=93 organizacija=2C e=
videntiranje i pla=C4=87anje (3 boda za revizore) - detaljno ovdje (https:=
//www.teb.hr/seminari-i-webinari/radno-vrijeme-organizacija-evidentiranje-=
i-placanje-3-boda-za-revizore-1/)

* 27.04.2026. =E2=80=93 WEBINAR: Ozljede na radu - prava i obveze radnika=
 i poslodavaca (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/s=
eminari-i-webinari/ozljede-na-radu-prava-i-obveze-radnika-i-poslodavaca-3-=
boda-za-revizore-2/)

* 28.04.2026. =E2=80=93 TRENING - Financiranje programa i projekata udruga=
 iz javnih izvora - detaljno ovdje (https://www.teb.hr/seminari-i-webinari=
/financiranje-programa-i-projekata-udruga-iz-javnih-izvora/)


** =F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?
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Ako Vam ova opcija zvu=C4=8Di primamljivo=2C prijavite se na na=C5=A1 **tj=
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;font-size: 11px;line-height: 125%;mso-line-heigh=
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=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 </span></span></strong> <span=
 style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:18px"><strong>Webinar</strong></span></span> <span style=3D"font-fam=
ily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px"> </spa=
n></span></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"text-align: center;line-height: 125%;margin: 10px 0;p=
adding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 1=
6px;"><span style=3D"color:#000080"><strong><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:18px">Naknadni popu=
sti i umanjenje obveze PDV-a</span></span></strong></span><br>
=09=09=09<br style=3D"mso-special-character:line-break">
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px">25. o=C5=BEujka 2026. (srijeda) od 9:30 do 12:00=
 | Lokacija:&nbsp;Online</span></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><span style=3D"color:#ff0000"><strong>2 bodova z=
a ovla=C5=A1tene revizore*</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"><em>Na ovom webinaru polaznici =C4=87e kroz prak=
ti=C4=8Dne primjere dobiti detaljne upute o naknadnom umanjenju porezne os=
novice u slu=C4=8Daju naknadnih popusta=2C opoziva i nemogu=C4=87nosti nap=
late=2C postupku fiskalizacije naknadnih odobrenja te evidentiranju naknad=
nih popusta i odobrenja u poreznim evidencijama i poslovnim knjigama prima=
telja i davatelja odobrenja. </em> </span></span></p>

=09=09=09<div style=3D"text-align: left;">
=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"><span style=3D"color:#1059a6"><strong>Program:</=
strong></span></span></span></p>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>1. Naknadno dani popusti i odobrenja =E2=80=
=93 ra=C4=8Dunovodstveno postupanje</strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Iskazivanje naknadnih popusta na teret prihoda ili zadu=C5=BEenjem rashod=
a</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Umanjenje porezne osnovice PDV-a u slu=C4=8Daju naknadno odobrenih popust=
a</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Obavijest o ispravku porezne osnovice</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Naknadni popusti osobama koji nisu porezni obveznici</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Naknadni popusti kod isporuka u EU</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>2. Primljeni naknadni popusti i odobrenja =E2=
=80=93 ra=C4=8Dunovodstveno i porezno postupanje</strong></span></span></p=
>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Evidentiranje naknadnih popusta za zalihe i primljene usluge</span></span=
></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Obveza ispravka pretporeza po primljenom odobrenju</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Mora li primatelj dati izjavu o ispravku pretporeza?</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Popusti kod stjecanja dobara i primljenih usluga unutar EU</span></span><=
/li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>3. Naknadni rabati i popusti na zalihe</stron=
g></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Utjecaj naknadnih popusta na vrijednost zaliha</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Kada se naknadni popust knji=C5=BEi u korist prihoda?</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>4. Naknadna odobrenja za prethodnu godinu</st=
rong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Iskazivanje u prijavi PDV-a</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Iskazivanje u financijskim izvje=C5=A1tajima</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>5. Umanjenje porezne osnovice PDV-a zbog nemo=
gu=C4=87nosti naplate potra=C5=BEivanja</strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>Obveza obavje=C5=A1tavanja Porezne uprave o ispravku porezne osnovice</sp=
an></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>6. Odobrenja u sustavu fiskalizacije 2.0</str=
ong></span></span></p>

=09=09=09<p style=3D"text-align: left;line-height: 125%;margin: 10px 0;pad=
ding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 16p=
x;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:12px"><strong>7. Odgovori na pitanja</strong></span></span>=
<br>
=09=09=09&nbsp;</p>
=09=09=09</div>

=09=09=09<div style=3D"text-align: left;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td bgcolor=3D"#0056B3" style=3D"border-radius: 8px;padd=
ing: 15px 30px;text-align: justify;mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D6414f2=
5bb1&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #F=
FFFFF;text-decoration: none;display: inline-block;mso-line-height-rule: ex=
actly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=
=3D"_blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

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

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
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            <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=
%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
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                </tbody></table>
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dth:0; border-left-width:0; border-right-width:0; margin-top:0; margin-rig=
ht:0; margin-bottom:0; margin-left:0;" />
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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                <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;font-size: 11px;line-height: 125%;mso-line-heigh=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
word-break: break-word;color: #202020;font-family: Helvetica;text-align: l=
eft;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><strong><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 </span></strong> </span> <strong><span style=3D=
"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18p=
x">Pogledajte i na=C5=A1e ostale edukacije </span></span></strong></div>

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=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->

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            </td>
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    </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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            <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: left;">
<div style=3D"text-align: center;">
<div style=3D"text-align: justify;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"640">
=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;">
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=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>27.03.2026. =E2=80=93 WEBINAR: <strong>Izmjene i dopune Zakona o strancim=
a </strong>- <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3D8c70aa0b4f&e=3Dbc16b6b2ed" style=3D"mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;color: #1059a6;font-weight: bold;text-decoration: underline;"><stro=
ng>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>01.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Primjena organizacijskih mjer=
a kiberneti=C4=8Dke sigurnosti </strong>(4 boda za revizore) - <a href=3D"=
https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045=
&id=3D48cce181e7&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-=
ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;fo=
nt-weight: bold;text-decoration: underline;"><strong>detaljno ovdje</stron=
g></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>02.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Porezne olak=C5=A1ice u susta=
vu poreza na dobit </strong>(3 boda za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D5b9175=
e099&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: b=
old;text-decoration: underline;"><strong>detaljno ovdje</strong></a></span=
></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>10.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;PDV - Oporezivanje usluga s i=
nozemstvom </strong>(3 boda za revizore) - <a href=3D"https://teb.us16.lis=
t-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dbe12b1ab44&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;te=
xt-decoration: underline;"><strong>detaljno ovdje</strong></a></span></spa=
n><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>13.04.2026. =E2=80=93 WEBINAR:<strong> Popunjavanje godi=C5=A1njih prijav=
a poreza na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-NN=2C PD=
-IPO i PD-KID </strong>(3 boda za revizore) - <a href=3D"https://teb.us16.=
list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Db5a8ae342d&=
e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;t=
ext-decoration: underline;"><strong>detaljno ovdje</strong></a></span></sp=
an><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>13.04. - 17.04.2026. =E2=80=93 TRENING - <strong>Specijalisti=C4=8Dki pro=
gram izobrazbe u podru=C4=8Dju javne nabave</strong> - <a href=3D"https://=
teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D49=
23231808&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weigh=
t: bold;text-decoration: underline;"><strong>detaljno ovdje</strong></a></=
span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>16.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Prodaja i otu=C4=91enje finan=
cijske imovine - oporezivanje porezom na dohodak </strong>(2 boda za reviz=
ore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3Dd7d372cc83&e=3Dbc16b6b2ed" style=3D"mso-line-heig=
ht-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;color: #1059a6;font-weight: bold;text-decoration: underline;"><strong>det=
aljno ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>21.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Odnos izme=C4=91u revizorskog=
 dru=C5=A1tva i revizijskog odbora revidiranog subjekta u procesu revizije=
 financijskih izvje=C5=A1taja i neovisne provjere izvje=C5=A1taja o odr=C5=
=BEivosti </strong>(5 bodova iz podru=C4=8Dja revizije) - <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D7085bf4091&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-=
weight: bold;text-decoration: underline;"><strong>detaljno ovdje</strong><=
/a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>22.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Putni=C4=8Dke agencije =E2=80=
=93 fiskalizacija=2C PDV i ra=C4=8Dunovodstvo</strong> (3 boda za revizore=
) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0=
bdd465cfb9fd045&id=3D5584a3572d&e=3Dbc16b6b2ed" style=3D"mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;co=
lor: #1059a6;font-weight: bold;text-decoration: underline;"><strong>detalj=
no ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>23.04.2026. =E2=80=93 WEBINAR: <strong>Radno vrijeme =E2=80=93 organizaci=
ja=2C evidentiranje i pla=C4=87anje </strong>(3 boda za revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D7aa1bdef86&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059=
a6;font-weight: bold;text-decoration: underline;"><strong>detaljno ovdje</=
strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>27.04.2026. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i obveze r=
adnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"https://te=
b.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D8bfa=
e20517&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight:=
 bold;text-decoration: underline;"><strong>detaljno ovdje</strong></a></sp=
an></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>28.04.2026. =E2=80=93 TRENING -<strong>&nbsp;Financiranje programa i proj=
ekata udruga iz javnih izvora </strong>- <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Da7633b29f2&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;text-d=
ecoration: underline;"><strong>detaljno ovdje</strong></a></span></span></=
li>
=09=09=09</ul>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</div>
</div>
</div>

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

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
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            </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">
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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;=
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k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">

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ing=3D"0" style=3D"background-color: #FFFFFF;border-radius: 8px;padding: 2=
0px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;=
mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-we=
bkit-text-size-adjust: 100%;" width=3D"600"><!-- Naslov -->
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;text-alig=
n: center;display: block;padding: 0;font-family: Helvetica;font-style: nor=
mal;font-weight: bold;line-height: 125%;letter-spacing: normal;"><strong><=
span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailo=
va?</span></span></strong></h2>
=09=09=09</td>
=09=09</tr>
=09=09<!-- Tekst -->
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=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height: 125%;marg=
in: 0px;text-align: center;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=
=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena informacij=
a=2C ali isto tako razumijemo kako&nbsp;previ=C5=A1e e-mailova mo=C5=BEe b=
iti 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 najv=
a=C5=BEnije informacije na jednom mjestu.</span></span></p>
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=09=09<!-- Poziv na akciju -->
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=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
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=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height: 125%;marg=
in: 0px;text-align: center;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=
=3D"font-size:12px">Ako Vam ova opcija zvu=C4=8Di primamljivo=2C prijavite=
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=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D60be1f8ec=
8&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%;">&nbsp;PRIJA=
VITE SE NA TJEDNI NEWSLETTER</a></td>
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in: 0px;text-align: center;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
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ust: 100%;" class=3D"mcnFollowBlockInner">
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dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
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        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
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=3D"100%" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
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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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