{"id":17093,"date":"2024-06-19T17:15:44","date_gmt":"2024-06-19T15:15:44","guid":{"rendered":"https:\/\/webknjizara.hr\/?post_type=product&#038;p=17093"},"modified":"2025-07-30T08:31:37","modified_gmt":"2025-07-30T06:31:37","slug":"upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora","status":"publish","type":"product","link":"https:\/\/webknjizara.hr\/en\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/","title":{"rendered":"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora"},"content":{"rendered":"<p><span style=\"font-family: Aptos, sans-serif;\"><span lang=\"hr-HR\">U priru\u010dniku se nalaze objedinjene sve upute i mi\u0161ljenja Sredi\u0161njeg ureda Porezne uprave koja se odnose na porez na dodanu vrijednost od 2014. do kraja 2023. godine. <\/span><\/span><span style=\"font-family: Aptos, sans-serif;\">Mi\u0161ljenja su podijeljena po sljede\u0107im kategorijama:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: Aptos, sans-serif;\">Predmet oporezivanja<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Mjesto oporezivanja<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Porezni obveznik<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Registriranje za potrebe PDV-a<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Nastanak porezne obveze<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Porezna osnovica<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Porezna stopa<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Oslobo\u0111enja od pla\u0107anja PDV-a<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Odbitak pretporeza<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Povrat poreza<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Tuzemni prijenos porezne obveze<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Ra\u010duni i knjigovodstvena dokumentacija<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Prijave PDV-a<\/span><\/li>\n<li><span style=\"font-family: Aptos, sans-serif;\">Posebni postupci oporezivanja.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><b>E-mail: <\/b><\/span><\/span><a href=\"http:\/\/MAILTO:martina.fabris@ijf.hr\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000000;\">Kontakt autora<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Naslov: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">Upute i mi\u0161ljenja o porezu na dodanu vr\u0133ednost (11c\/2023)<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Autor\/autorica:<\/span><\/span><\/strong> <span style=\"font-family: Arial, sans-serif;\">Maja Bubalo, \u0160tefica O\u0161trec \u010cun\u010di\u0107, Tanja Ra\u0161i\u0107 Krajnovi\u0107, Olivera Ravli\u0107, Ines Tomi\u0107 Duk\u0161i<\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Broj stranica: <\/span><\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"\">398<\/span><\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Nakladnik: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">INSTITUT ZA JAVNE FINANCIJE, ZAGREB<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Godina izdanja: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">2024.<\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">.<br \/>\n<\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">ISBN:<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"> ISSN 1333-073X<br \/>\n<\/span><strong><span style=\"font-family: Arial, sans-serif;\">Tisak:<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"> digitalni tisak knjiga &#8211; print na zahtjev<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>U priru\u010dniku se nalaze objedinjene sve upute i mi\u0161ljenja Sredi\u0161njeg ureda Porezne uprave koja se odnose na porez na dodanu vrijednost od 2014. do kraja 2023. godine. Mi\u0161ljenja su podijeljena po sljede\u0107im kategorijama: Predmet oporezivanja Mjesto oporezivanja Porezni obveznik Registriranje za potrebe PDV-a Nastanak porezne obveze Porezna osnovica Porezna stopa Oslobo\u0111enja od pla\u0107anja PDV-a Odbitak [&hellip;]<\/p>\n","protected":false},"featured_media":17094,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[2425,1384],"product_tag":[],"class_list":{"0":"post-17093","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-znanstveno-strucne-publikacije","7":"product_cat-ekonomija","8":"pa_autor-ines-tomic-duksi","9":"pa_autor-maja-bubalo","10":"pa_autor-olivera-ravlic","11":"pa_autor-stefica-ostrec-cuncic","12":"pa_autor-tanja-rasic-krajnovic","13":"pa_nakladnik-institut-za-javne-financije-zagreb","15":"first","16":"instock","17":"shipping-taxable","18":"purchasable","19":"product-type-simple"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora - Web-knji\u017eara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora - Web-knji\u017eara\" \/>\n<meta property=\"og:description\" content=\"U priru\u010dniku se nalaze objedinjene sve upute i mi\u0161ljenja Sredi\u0161njeg ureda Porezne uprave koja se odnose na porez na dodanu vrijednost od 2014. do kraja 2023. godine. Mi\u0161ljenja su podijeljena po sljede\u0107im kategorijama: Predmet oporezivanja Mjesto oporezivanja Porezni obveznik Registriranje za potrebe PDV-a Nastanak porezne obveze Porezna osnovica Porezna stopa Oslobo\u0111enja od pla\u0107anja PDV-a Odbitak [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/\" \/>\n<meta property=\"og:site_name\" content=\"Web-knji\u017eara\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-30T06:31:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/webknjizara.hr\/wp-content\/uploads\/2024\/06\/MBZ754_K.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"419\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/\",\"url\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/\",\"name\":\"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\\\/2023), Grupa autora - Web-knji\u017eara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/webknjizara.hr\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/MBZ754_K.jpg\",\"datePublished\":\"2024-06-19T15:15:44+00:00\",\"dateModified\":\"2025-07-30T06:31:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/#primaryimage\",\"url\":\"https:\\\/\\\/webknjizara.hr\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/MBZ754_K.jpg\",\"contentUrl\":\"https:\\\/\\\/webknjizara.hr\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/MBZ754_K.jpg\",\"width\":300,\"height\":419},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Po\u010detna stranica\",\"item\":\"https:\\\/\\\/webknjizara.hr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Shop\",\"item\":\"https:\\\/\\\/webknjizara.hr\\\/shop\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\\\/2023), Grupa autora\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/#website\",\"url\":\"https:\\\/\\\/webknjizara.hr\\\/\",\"name\":\"Web Knji\u017eara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/webknjizara.hr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/#organization\",\"name\":\"REDAK D.O.O.\",\"url\":\"https:\\\/\\\/webknjizara.hr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/webknjizara.hr\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/web-knjizara-logo.webp\",\"contentUrl\":\"https:\\\/\\\/webknjizara.hr\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/web-knjizara-logo.webp\",\"width\":324,\"height\":79,\"caption\":\"REDAK D.O.O.\"},\"image\":{\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora - Web-knji\u017eara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/","og_locale":"en_US","og_type":"article","og_title":"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora - Web-knji\u017eara","og_description":"U priru\u010dniku se nalaze objedinjene sve upute i mi\u0161ljenja Sredi\u0161njeg ureda Porezne uprave koja se odnose na porez na dodanu vrijednost od 2014. do kraja 2023. godine. Mi\u0161ljenja su podijeljena po sljede\u0107im kategorijama: Predmet oporezivanja Mjesto oporezivanja Porezni obveznik Registriranje za potrebe PDV-a Nastanak porezne obveze Porezna osnovica Porezna stopa Oslobo\u0111enja od pla\u0107anja PDV-a Odbitak [&hellip;]","og_url":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/","og_site_name":"Web-knji\u017eara","article_modified_time":"2025-07-30T06:31:37+00:00","og_image":[{"width":300,"height":419,"url":"https:\/\/webknjizara.hr\/wp-content\/uploads\/2024\/06\/MBZ754_K.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/","url":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/","name":"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora - Web-knji\u017eara","isPartOf":{"@id":"https:\/\/webknjizara.hr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/#primaryimage"},"image":{"@id":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/#primaryimage"},"thumbnailUrl":"https:\/\/webknjizara.hr\/wp-content\/uploads\/2024\/06\/MBZ754_K.jpg","datePublished":"2024-06-19T15:15:44+00:00","dateModified":"2025-07-30T06:31:37+00:00","breadcrumb":{"@id":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/#primaryimage","url":"https:\/\/webknjizara.hr\/wp-content\/uploads\/2024\/06\/MBZ754_K.jpg","contentUrl":"https:\/\/webknjizara.hr\/wp-content\/uploads\/2024\/06\/MBZ754_K.jpg","width":300,"height":419},{"@type":"BreadcrumbList","@id":"https:\/\/webknjizara.hr\/proizvod\/upute-i-misljenja-o-porezu-na-dodanu-vrijednost-11c-2023-grupa-autora\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Po\u010detna stranica","item":"https:\/\/webknjizara.hr\/en\/"},{"@type":"ListItem","position":2,"name":"Shop","item":"https:\/\/webknjizara.hr\/shop\/"},{"@type":"ListItem","position":3,"name":"UPUTE I MI\u0160LJENJA O POREZU NA DODANU VR\u0132EDNOST (11C\/2023), Grupa autora"}]},{"@type":"WebSite","@id":"https:\/\/webknjizara.hr\/#website","url":"https:\/\/webknjizara.hr\/","name":"Web Knji\u017eara","description":"","publisher":{"@id":"https:\/\/webknjizara.hr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/webknjizara.hr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/webknjizara.hr\/#organization","name":"REDAK D.O.O.","url":"https:\/\/webknjizara.hr\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/webknjizara.hr\/#\/schema\/logo\/image\/","url":"https:\/\/webknjizara.hr\/wp-content\/uploads\/2023\/01\/web-knjizara-logo.webp","contentUrl":"https:\/\/webknjizara.hr\/wp-content\/uploads\/2023\/01\/web-knjizara-logo.webp","width":324,"height":79,"caption":"REDAK D.O.O."},"image":{"@id":"https:\/\/webknjizara.hr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/product\/17093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/comments?post=17093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/media\/17094"}],"wp:attachment":[{"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/media?parent=17093"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/product_brand?post=17093"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/product_cat?post=17093"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/webknjizara.hr\/en\/wp-json\/wp\/v2\/product_tag?post=17093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}