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PDV i R2 računi
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HD_prijavio
#1 Posted: : 12 November 2013 16:14:00(UTC)
HD_prijavio

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Zašto nakon 01.07.2013. moje poduzeće R1 ima sve R2 račune u knjizi URA u 'priznaje se' i ulaze u obrazac PDV-a iako nisu plaćeni ?
HD_odgovorio
#2 Posted: : 12 November 2013 16:14:00(UTC)
HD_odgovorio

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Novim Zakonom o PDV-u od 01.07.2013. ako je moje poduzeće R1 tzv."dobitaš" može priznati pretporez na temelju računa R2 tzv."dohodaša", bez obveze plaćanja toga računa, dakle odmah po primitku. Sukladno tome napravljene su i izmjene u PA. Svi računi R2 primljeni nakon 01.07. odmah ulaze u knjigu URA u "može se odbiti"i u obrazac PDV-a, a za sve račune R2 primljene prije 01.07.2013. vrijedi pravilo priznavanja PDV-a po plaćanju. ( RRiF-u br.9/2013. str.83.)
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