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

Putni=C4=8Dke agencije =E2=80=93 fiskalizacija=2C PDV i ra=C4=8Dunovodstvo

22. travnja 2026. (srijeda) od 9:30 do 13:00 | Lokacija: Online

3 bodova za ovla=C5=A1tene revizore*

Na ovom webinaru polaznicima =C4=87e kroz prakti=C4=8Dne primjere biti poj=
a=C5=A1njen posebni postupak oporezivanja putni=C4=8Dkih agencija=2C te us=
luge oporezive po redovnom postupku oporezivanja. Tako=C4=91er se prikazuj=
u primjeri poslovanja putni=C4=8Dkih agencija s iznajmljiva=C4=8Dima i pra=
vnim osobama=2C rezidentima i nerezidentima=2C te poja=C5=A1njava fiskaliz=
acija=2C naplata i evidentiranje obavljenih usluga. Webinar je namijenjen=
 putni=C4=8Dkim agencijama i drugim osobama koje se bave pru=C5=BEanjem us=
luga u turizmu=2C knjigovo=C4=91ama i svima kojima je potrebno poznavanje=
 ra=C4=8Dunovodstvenog i poreznog postupanja u poslovanju putni=C4=8Dkih a=
gencija.

Program:

1. Oporezivanje usluga putni=C4=8Dkih agencija i ra=C4=8Dunovodstveno post=
upanje
* Posebni postupak oporezivanja putni=C4=8Dkih agencija
* Vo=C4=91enje Evidencije za posebni postupak oporezivanja i iskazivanje u=
 obrascu PDV =E2=80=93 primjeri
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* Primjena stopa PDV-a
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* Izdavanje ra=C4=8Duna u ime i za ra=C4=8Dun iznajmljiva=C4=8Da i drugih=
 pru=C5=BEatelja usluga
* Poslovanje putni=C4=8Dkih agencija s iznajmljiva=C4=8Dima nerezidentima
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4. Ostale aktualnosti kod poslovanja putni=C4=8Dkih agencija

5. Odgovori na pitanja polaznika

PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/putnicke-agenc=
ije-fiskalizacija-pdv-i-racunovodstvo-3-boda-za-revizore/)


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------------------------------------------------------------
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=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
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** PRAVNA NAPOMENA I UVJETI KORI=C5=A0TENJA (https://porezi.teb.hr/pravna-=
napomena)
** (https://odaberi.teb.hr/)
** Facebook (https://www.facebook.com/TEB.poslovno.savjetovanje)
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o-o-/?lipi=3Durn%3Ali%3Apage%3Ad_flagship3_search_srp_all%3BkOYWCCQvQ2e3is=
q0T%2BARzw%3D%3D)
** YouTube (https://www.youtube.com/@tebposlovnosavjetovanje)
** Instagram (https://www.instagram.com/teb.hr/)
** View this email in your browser (https://mailchi.mp/9c3bc620f1b5/teb-ov=
-ai-porezni-asistent-umjetna-inteligencija-na-portalu-porezi-13510167?e=3D=
bc16b6b2ed)
Copyright =C2=A9 2026 TEB Poslovno savjetovanje d.o.o.=2C Sva prava pridr=
=C5=BEana.
 Zahvaljujemo =C5=A1to primate TEB-ov newsletter!

Na=C5=A1a adresa je:
TEB Poslovno savjetovanje d.o.o.
Trg =C5=BErtava fa=C5=A1izma 15/1
Zagreb 10000
Croatia
=C5=BDelite li promijeniti na=C4=8Din na koji dobivate na=C5=A1e poruke?
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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=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
word-break: break-word;color: #1a3765;font-family: Georgia=2C Times=2C 'Ti=
mes New Roman'=2C serif;text-align: center;">

                            <table bgcolor=3D"#FFF8E1" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" class=3D"container" style=3D"margin: auto;pa=
dding: 20px;max-width: 600px;border-radius: 8px;box-shadow: 0 4px 8px rgba=
(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-tabl=
e-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 </span></span></strong><span=
 style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:18px"><strong>Webinar</strong></span></span> <span style=3D"font-fam=
ily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px"> </spa=
n></span></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"text-align: center;font-size: 11px;line-height: 125%;=
margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgi=
a=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"color:#000080"><=
strong><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span s=
tyle=3D"font-size:18px">Putni=C4=8Dke agencije =E2=80=93 fiskalizacija=2C=
 PDV i ra=C4=8Dunovodstvo</span></span></strong></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">22. travnja 2026. (srijeda) od 9:30 do 13:00 | L=
okacija:&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>3 bodova z=
a ovla=C5=A1tene revizore*</strong></span></span></span><br>
=09=09=09&nbsp;</p>

=09=09=09<p style=3D"text-align: justify;font-size: 11px;line-height: 125%=
;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georg=
ia=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><em>Na ovom w=
ebinaru polaznicima =C4=87e kroz prakti=C4=8Dne primjere biti poja=C5=A1nj=
en posebni postupak oporezivanja putni=C4=8Dkih agencija=2C te usluge opor=
ezive po redovnom postupku oporezivanja. Tako=C4=91er se prikazuju primjer=
i poslovanja putni=C4=8Dkih agencija s iznajmljiva=C4=8Dima i pravnim osob=
ama=2C rezidentima i nerezidentima=2C te poja=C5=A1njava fiskalizacija=2C=
 naplata i evidentiranje obavljenih usluga. </em><em>Webinar je namijenjen=
 putni=C4=8Dkim agencijama i drugim osobama koje se bave pru=C5=BEanjem us=
luga u turizmu=2C knjigovo=C4=91ama i svima kojima je potrebno poznavanje=
 ra=C4=8Dunovodstvenog i poreznog postupanja u poslovanju putni=C4=8Dkih a=
gencija.</em> </span></span></p>

=09=09=09<p style=3D"text-align: left;font-size: 11px;line-height: 125%;ma=
rgin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgia=
=2C Times=2C 'Times New Roman'=2C serif;"><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:</=
strong></span></span></span></p>

=09=09=09<p style=3D"text-align: left;font-size: 11px;line-height: 125%;ma=
rgin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgia=
=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>1. Opor=
ezivanje usluga putni=C4=8Dkih agencija i 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"=
>Posebni postupak oporezivanja putni=C4=8Dkih agencija</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"=
>Vo=C4=91enje Evidencije za posebni postupak oporezivanja i iskazivanje u=
 obrascu PDV =E2=80=93 primjeri</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 agencija primjenjuje redovni postupak oporezivanja?</span></span></l=
i>
=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"=
>Primjena stopa 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"=
>Usluge posredovanja</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"=
>Turisti=C4=8Dke usluge oslobo=C4=91ene 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"=
>Izdavanje ra=C4=8Duna u ime i za ra=C4=8Dun iznajmljiva=C4=8Da i drugih p=
ru=C5=BEatelja usluga</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"=
>Poslovanje putni=C4=8Dkih agencija s iznajmljiva=C4=8Dima nerezidentima</=
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"=
>Pru=C5=BEanje usluga putem stranih putni=C4=8Dkih agencija</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"=
>Obvezni sadr=C5=BEaj ra=C4=8Duna i mogu=C4=87nost odbitka pretporeza</spa=
n></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"=
>Primljeni predujam i utvr=C4=91ivanje obveze PDV-a</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;font-size: 11px;line-height: 125%;ma=
rgin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgia=
=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>2. Obve=
za fiskalizacije turisti=C4=8Dkih usluga</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"=
>Fiskalizacija u krajnjoj potro=C5=A1nji</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"=
>Obveze agencije prema zakonu o fiskalizaciji =E2=80=93 interni akt i prij=
ava podataka Poreznoj upravi</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"=
>Blagajni=C4=8Dki maksimum</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"=
>Fiskalizacija 2.0 =E2=80=93 izdavanje=2C zaprimanje i fiskalizacija eRa=
=C4=8Duna</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"=
>Izdavanje ra=C4=8Duna u ime pru=C5=BEatelja usluga obveznika fiskalizacij=
e</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;font-size: 11px;line-height: 125%;ma=
rgin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgia=
=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>3. Pla=
=C4=87anje i naplata pru=C5=BEenih usluga </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"=
>Naplata u gotovom novcu i karticama</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"=
>Ograni=C4=8Denje u naplati gotovinom</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"=
>Naplata u stranim sredstvima pla=C4=87anja</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"=
>Naplata usluga u ime iznajmljiva=C4=8Da=2C hotela i drugih osoba</span></=
span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: left;font-size: 11px;line-height: 125%;ma=
rgin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgia=
=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>4. Osta=
le aktualnosti kod poslovanja putni=C4=8Dkih agencija</strong></span></spa=
n></p>

=09=09=09<p style=3D"text-align: left;font-size: 11px;line-height: 125%;ma=
rgin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;color: #1a3765;font-family: Georgia=
=2C Times=2C 'Times New Roman'=2C serif;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>5. Odgo=
vori na pitanja polaznika</strong></span></span><br>
=09=09=09&nbsp;</p>

=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: left;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1696e9d57=
3&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

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

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=09=09=09=09</tr>
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=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:=
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    <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>
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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=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
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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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=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: #1a3765;font-family: Georg=
ia=2C Times=2C 'Times New Roman'=2C serif;font-size: 24px;line-height: 150=
%;text-align: center;">

                            <h1 style=3D"text-align: center;margin: 0 0 16=
px 0;font-family: Roboto=2C Arial=2C Helvetica=2C sans-serif;font-size: 24=
px;line-height: 32px;font-weight: 600;color: #333333;display: block;paddin=
g: 0;font-style: normal;letter-spacing: normal;">Iskoristite snagu umjetne=
 inteligencije<br>
i postavite svoja pitanja TEB-ovom AI poreznom asistentu</h1>

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=09=09=09=09<!--[if mso]>
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    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;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: 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=3Dd667519c37&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/e475c4ad-dd=
4b-063d-8d45-24d1e998ae46.png" width=3D"564" style=3D"max-width: 1536px;pa=
dding-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>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateBody" sty=
le=3D"background:#ffffff none no-repeat center/cover;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backgro=
und-color: #ffffff;background-image: none;background-repeat: no-repeat;bac=
kground-position: center;background-size: cover;border-top: 0;border-botto=
m: 2px solid #EAEAEA;padding-top: 16px;padding-bottom: 16px;"><table borde=
r=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTex=
tBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lspac=
e: 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: 150%;text-align: center;mso-line-he=
ight-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 10=
0%;word-break: break-word;color: #777777;font-family: 'Roboto'=2C 'Helveti=
ca Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size: 16px;">

                            <div style=3D"font-family:Roboto=2C Arial=2C H=
elvetica=2C sans-serif; font-size:15px; line-height:24px; color:#444444; t=
ext-align:left; margin:0 0 20px 0; padding:12px 0;">
Po=C5=A1tovani korisnici TEB-ovog newslettera=2C<br><br>

predstavljamo Vam novu funkcionalnost TEB-ovog portala POREZI:<br><br>

<div style=3D"text-align:center; font-size:20px; line-height:28px; font-we=
ight:600; color:#1A3765; margin:8px 0 12px 0;">
TEB-ov AI porezni asistent
</div>

Dosada=C5=A1nji sadr=C5=BEaj TEB-ovog portala POREZI dopunili smo ovim nap=
rednim AI alatom koji je osmi=C5=A1ljen kako bi pretplatnicima portala ola=
k=C5=A1ao snala=C5=BEenje u poreznim propisima i omogu=C4=87io br=C5=BEe p=
ronala=C5=BEenje poreznih informacija.<br><br>

TEB-ov AI porezni asistent je digitalni alat temeljen na umjetnoj intelige=
nciji koji odgovara na pitanja koriste=C4=87i isklju=C4=8Divo sadr=C5=BEaj=
 TEB-ove baze znanja na portalu POREZI.
</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"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" align=3D"center"=
 class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 0px;background-color: #1A3765;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 24px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"POSJETITE=
 PORTAL POREZI" href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3D7da7edb428&e=3Dbc16b6b2ed" target=3D"_blank=
" style=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text=
-align: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display=
: block;">POSJETITE PORTAL POREZI</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: #777777;font-family: 'Robo=
to'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size: 16p=
x;line-height: 150%;text-align: left;">

                            <h2 style=3D"font-family: Roboto=2C Arial=2C H=
elvetica=2C sans-serif;font-size: 18px;line-height: 26px;font-weight: 600;=
color: #333333;margin: 0 0 16px 0;text-align: left;padding: 12px 0;display=
: block;font-style: normal;letter-spacing: normal;">Modeli pretplate na po=
rtal POREZI</h2>

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

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #777777;font-family: 'Robo=
to'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size: 16p=
x;line-height: 150%;text-align: left;">

                            <div style=3D"font-family:Roboto=2C Arial=2C H=
elvetica=2C sans-serif; font-size:15px; line-height:22px; color:#444444; t=
ext-align:left; margin:0 0 16px 0;">
<p style=3D"margin: 0 0 10px 0;padding: 0;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #777777;fon=
t-family: 'Roboto'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif=
;font-size: 16px;line-height: 150%;text-align: left;">Pretplata na TEB-ov=
 portal <strong>POREZI</strong> dostupna je kroz tri modela pretplate:</p>
<!-- OSNOVNI -->

<p style=3D"margin: 10px 0 4px 0;padding: 0;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #777777;f=
ont-family: 'Roboto'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-ser=
if;font-size: 16px;line-height: 150%;text-align: left;"><strong><span styl=
e=3D"color:#1A3765">Osnovni</span> paket pretplate</strong></p>

<ul style=3D"margin:0 0 10px 18px; padding:0;">
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">uklju=C4=8Duje pretplatu na portal POREZI=
 za 12 mjeseci i 30 pitanja TEB AI poreznom asistentu</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">cijena 185=2C00 EUR (148=2C00 EUR + PDV)</=
li>
</ul>
<!-- PROFESIONALNI -->

<p style=3D"margin: 10px 0 4px 0;padding: 0;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #777777;f=
ont-family: 'Roboto'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-ser=
if;font-size: 16px;line-height: 150%;text-align: left;"><strong><span styl=
e=3D"color:#1A3765">Profesionalni</span> paket pretplate</strong></p>

<ul style=3D"margin:0 0 10px 18px; padding:0;">
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">uklju=C4=8Duje pretplatu na portal POREZI=
 za 12 mjeseci i 100 pitanja TEB AI poreznom asistentu</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">cijena 275=2C00 EUR (220=2C00 EUR + PDV)</=
li>
</ul>
<!-- PREMIUM -->

<p style=3D"margin: 10px 0 4px 0;padding: 0;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #777777;f=
ont-family: 'Roboto'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-ser=
if;font-size: 16px;line-height: 150%;text-align: left;"><strong><span styl=
e=3D"color:#1A3765">Premium</span> paket pretplate</strong></p>

<ul style=3D"margin:0 0 0 18px; padding:0;">
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">uklju=C4=8Duje pretplatu na portal POREZI=
 za 12 mjeseci i 200 pitanja TEB AI poreznom asistentu</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">cijena 395=2C00 EUR (316=2C00 EUR + PDV)</=
li>
</ul>
</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"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" align=3D"center"=
 class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 0px;background-color: #1A3765;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 24px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"ISPROBAJT=
E TEB AI" href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3D9ab5d5406b&e=3Dbc16b6b2ed" target=3D"_blank" styl=
e=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-align=
: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: block=
;">ISPROBAJTE TEB AI</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: #777777;font-family: 'Robo=
to'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size: 16p=
x;line-height: 150%;text-align: left;">

                            <h2 style=3D"font-family: Roboto=2C Arial=2C H=
elvetica=2C sans-serif;font-size: 18px;line-height: 26px;font-weight: 600;=
color: #333333;margin: 0 0 12px 0;padding: 12px 0;text-align: left;display=
: block;font-style: normal;letter-spacing: normal;">Napomena o kori=C5=A1t=
enju AI poreznog asistenta</h2>

                        </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>
                            <tr>
                                <td valign=3D"top" id=3D"templateFooter" s=
tyle=3D"background:#ffffff none no-repeat center/cover;mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backg=
round-color: #ffffff;background-image: none;background-repeat: no-repeat;b=
ackground-position: center;background-size: cover;border-top: 0;border-bot=
tom: 0;padding-top: 9px;padding-bottom: 9px;"><table border=3D"0" cellpadd=
ing=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D=
"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table=
-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody 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;color: #777777;font-size: 15px;line-height: 150%=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;word-break: break-word;font-family: Helvetica;text-align: c=
enter;">

                            <table cellpadding=3D"0" cellspacing=3D"0" rol=
e=3D"presentation" style=3D"background: #F5F7FB;margin: 20px 0;border-coll=
apse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;" width=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"border-left: 3px solid #1A3765;padding: 18px 20px 16=
px 20px;font-family: Roboto=2C Arial=2C Helvetica=2C sans-serif;font-size:=
 15px;line-height: 22px;color: #444444;mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"margin: 0px 0px 10px;color: #777777;font-size: 15px;l=
ine-height: 150%;padding: 0;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-alig=
n: center;">Iako je napredan AI alat=2C TEB-ov AI porezni asistent ne zamj=
enjuje stru=C4=8Dno savjetovanje=2C a u slu=C4=8Daju slo=C5=BEenijih pitan=
ja preporu=C4=8Dujemo dodatno savjetovanje s TEB-ovim stru=C4=8Dnjacima pu=
tem telefonskog savjetni=C4=8Dkog servisa.</p>

=09=09=09<p style=3D"margin: 0px 0px 10px;color: #777777;font-size: 15px;l=
ine-height: 150%;padding: 0;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-alig=
n: center;">Za =C5=A1to kvalitetnije odgovore=2C preporu=C4=8Dujemo da pit=
anja postavljate jasno i precizno=2C uz =C5=A1to vi=C5=A1e relevantnih inf=
ormacija o konkretnoj situaciji.</p>

=09=09=09<p style=3D"margin: 0px;color: #777777;font-size: 15px;line-heigh=
t: 150%;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-align: center=
;">TEB-ov AI porezni asistent =C4=87e se kontinuirano usavr=C5=A1avati i p=
obolj=C5=A1avati kako bi postao jo=C5=A1 pouzdaniji i precizniji izvor inf=
ormacija. Va=C5=A1e povratne informacije iznimno su nam vrijedne u ovom pr=
ocesu.</p>
=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"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" align=3D"center"=
 class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 0px;background-color: #1A3765;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 24px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"ISPROBAJT=
E TEB AI" href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3D8e524af21f&e=3Dbc16b6b2ed" target=3D"_blank" styl=
e=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-align=
: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: block=
;">ISPROBAJTE TEB AI</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: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">

                            <table cellpadding=3D"0" cellspacing=3D"0" rol=
e=3D"presentation" style=3D"background: #ffffff;border-collapse: collapse;=
mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-we=
bkit-text-size-adjust: 100%;" width=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"padding: 24px 0 8px 0;font-family: Roboto=2C Helveti=
ca Neue=2C Helvetica=2C Arial=2C sans-serif;font-size: 13px;line-height: 1=
=2E5;color: #777777;text-align: center;mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"margin: 0 0 6px 0;padding: 0;mso-line-height-rule: ex=
actly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #65=
6565;font-family: Helvetica;font-size: 12px;line-height: 150%;text-align:=
 center;">Pravnu napomenu i uvjete kori=C5=A1tenja TEB-ovog AI poreznog as=
istenta mo=C5=BEete pro=C4=8Ditati na sljede=C4=87oj poveznici:</p>

=09=09=09<p style=3D"margin: 10px 0;padding: 0;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #65656=
5;font-family: Helvetica;font-size: 12px;line-height: 150%;text-align: cen=
ter;"><a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808=
a0bdd465cfb9fd045&id=3D3c6aa41fb6&e=3Dbc16b6b2ed" style=3D"color: #1A3765=
;text-decoration: underline;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;">PRAVNA NAP=
OMENA I UVJETI KORI=C5=A0TENJA </a></p>
=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"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <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=3Dbe301fcb91&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"center" alt=3D"" src=
=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/60ba51ba-c5=
c7-5097-5e94-3ee2f38d22bd.png" width=3D"600" style=3D"max-width: 820px;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>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
            <td align=3D"center" valign=3D"top" style=3D"padding: 9px;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;" class=3D"mcnFollowBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody><tr>
        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
            <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
                <tbody><tr>
                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
                            <tbody><tr>
                                <td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
                                    <!--[if mso]>
                                    <table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0">
                                    <tr>
                                    <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


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

                                                                         =
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
db808a0bdd465cfb9fd045&id=3Df32cc9f624&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=
ns/social-block-v2/color-facebook-48.png" alt=3D"Facebook" style=3D"displa=
y: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-in=
terpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></a>
                                                                         =
       </td>


                                                                        </=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

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

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


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

                                                                         =
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
db808a0bdd465cfb9fd045&id=3D3ae406f31b&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=
ns/social-block-v2/color-linkedin-48.png" alt=3D"LinkedIn" style=3D"displa=
y: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-in=
terpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></a>
                                                                         =
       </td>


                                                                        </=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

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

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"mcnBlockFloatLeft" sty=
le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;float: left;">
                                                <tbody><tr>
                                                    <td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
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