{"id":1971,"date":"2020-01-08T11:59:09","date_gmt":"2020-01-08T11:59:09","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1971"},"modified":"2020-01-08T11:59:09","modified_gmt":"2020-01-08T11:59:09","slug":"transferne-cijene","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/","title":{"rendered":"Transferne cijene"},"content":{"rendered":"

Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. S obzirom da takve transakcije mogu omogu\u0107iti transferiranje dobiti s jednog dru\u0161tva na drugo, a time i prebacivanje poreznih obveza, Porezne uprave diljem svijeta implementirale su specifi\u010dne OECD smjernice budu\u0107i da opseg i sadr\u017eaj dokumentacije o transfernim cijenama nisu detaljno propisani Zakonom i Pravilnikom o porezu na dobit.<\/p>\n

Ukoliko hrvatsko dru\u0161tvo ima poslovne odnose sa povezanim osobama u inozemstvu, du\u017eno je hrvatskoj Poreznoj upravi dostaviti dokumentaciju iz koje je vidljivo da su obavljene transakcije bile u skladu s tr\u017ei\u0161nim cijenama.<\/p>\n

Ukoliko se isto ne mo\u017ee dokazati, Porezna uprava ima pravo osporiti takve transakcije. Ukoliko je Va\u0161e dru\u0161tvo poduzimalo transakcije s povezanim osobama u 2019. godini, ima sljede\u0107e obveze izvje\u0161tavanja:<\/p>\n

    \n
  1. Pripremiti Master file<\/strong><\/li>\n
  2. Pripremiti Local file<\/strong><\/li>\n
  3. Predati Obavijest o izvje\u0161\u0107u po dr\u017eavama.<\/strong><\/li>\n<\/ol>\n

    Obavijest o izvje\u0161\u0107u po dr\u017eavama odnosi se na dru\u0161tva koja su dio multinacionalnih grupacija.<\/p>\n

    Dokumentacija o transfernim cijenama podnosi se u Poreznu upravu od strane svih poreznih obveznika koji podlije\u017eu toj obvezi, pri \u010demu rok za podno\u0161enje nije precizno definiran, ali se kao rok za dostavu Masterfile-a preporu\u010da datum porezne prijave matice, a Localfile-a preporu\u010da datum porezne prijave lokalnog dru\u0161tva.<\/p>\n

    Odredbe o transfernim cijena odnose se i na povezana dru\u0161tva rezidente ukoliko jedna od povezanih osoba ima povla\u0161teni porezni status ili pravo na prijenos poreznog gubitka. Dakle, u tim slu\u010dajevima je povezano dru\u0161tvo rezident tako\u0111er obvezno izraditi dokumentaciju o transfernim cijenama.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. S obzirom da takve transakcije mogu omogu\u0107iti transferiranje dobiti s jednog dru\u0161tva na drugo, a time i prebacivanje poreznih obveza, Porezne uprave diljem svijeta implementirale su specifi\u010dne OECD smjernice budu\u0107i da opseg i sadr\u017eaj dokumentacije o transfernim cijenama nisu detaljno propisani Zakonom […]<\/p>\n","protected":false},"author":6,"featured_media":1972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"\nTransferne cijene - Confida<\/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:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transferne cijene - Confida\" \/>\n<meta property=\"og:description\" content=\"Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. S obzirom da takve transakcije mogu omogu\u0107iti transferiranje dobiti s jednog dru\u0161tva na drugo, a time i prebacivanje poreznih obveza, Porezne uprave diljem svijeta implementirale su specifi\u010dne OECD smjernice budu\u0107i da opseg i sadr\u017eaj dokumentacije o transfernim cijenama nisu detaljno propisani Zakonom […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-08T11:59:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CONFIDA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"CONFIDA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/\",\"url\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/\",\"name\":\"Transferne cijene - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png\",\"datePublished\":\"2020-01-08T11:59:09+00:00\",\"dateModified\":\"2020-01-08T11:59:09+00:00\",\"author\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#breadcrumb\"},\"inLanguage\":\"hr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"hr\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#primaryimage\",\"url\":\"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png\",\"contentUrl\":\"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png\",\"width\":1920,\"height\":1080,\"caption\":\"transferne cijne\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.confida.hr\/hr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Transferne cijene\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.confida.hr\/hr\/#website\",\"url\":\"https:\/\/www.confida.hr\/hr\/\",\"name\":\"Confida\",\"description\":\" Tax advice that pays off.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.confida.hr\/hr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264\",\"name\":\"CONFIDA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hr\",\"@id\":\"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g\",\"caption\":\"CONFIDA\"},\"url\":\"https:\/\/www.confida.hr\/hr\/blog\/author\/confida-hr\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transferne cijene - Confida","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:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/","og_locale":"hr_HR","og_type":"article","og_title":"Transferne cijene - Confida","og_description":"Danas mnoga dru\u0161tva posluju kao povezana dru\u0161tva te kao takva imaju me\u0111usobne transakcije. S obzirom da takve transakcije mogu omogu\u0107iti transferiranje dobiti s jednog dru\u0161tva na drugo, a time i prebacivanje poreznih obveza, Porezne uprave diljem svijeta implementirale su specifi\u010dne OECD smjernice budu\u0107i da opseg i sadr\u017eaj dokumentacije o transfernim cijenama nisu detaljno propisani Zakonom […]","og_url":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/","og_site_name":"Confida","article_published_time":"2020-01-08T11:59:09+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png","type":"image\/png"}],"author":"CONFIDA","twitter_card":"summary_large_image","twitter_misc":{"Napisao\/la":"CONFIDA","Procijenjeno vrijeme \u010ditanja":"1 minuta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/","url":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/","name":"Transferne cijene - Confida","isPartOf":{"@id":"https:\/\/www.confida.hr\/hr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#primaryimage"},"image":{"@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#primaryimage"},"thumbnailUrl":"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png","datePublished":"2020-01-08T11:59:09+00:00","dateModified":"2020-01-08T11:59:09+00:00","author":{"@id":"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264"},"breadcrumb":{"@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#breadcrumb"},"inLanguage":"hr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/"]}]},{"@type":"ImageObject","inLanguage":"hr","@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#primaryimage","url":"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png","contentUrl":"https:\/\/www.confida.hr\/wp-content\/uploads\/2020\/01\/transferne-cijne.png","width":1920,"height":1080,"caption":"transferne cijne"},{"@type":"BreadcrumbList","@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/transferne-cijene\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.confida.hr\/hr\/"},{"@type":"ListItem","position":2,"name":"Transferne cijene"}]},{"@type":"WebSite","@id":"https:\/\/www.confida.hr\/hr\/#website","url":"https:\/\/www.confida.hr\/hr\/","name":"Confida","description":" Tax advice that pays off.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.confida.hr\/hr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"hr"},{"@type":"Person","@id":"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264","name":"CONFIDA","image":{"@type":"ImageObject","inLanguage":"hr","@id":"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g","caption":"CONFIDA"},"url":"https:\/\/www.confida.hr\/hr\/blog\/author\/confida-hr\/"}]}},"_links":{"self":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts\/1971"}],"collection":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/comments?post=1971"}],"version-history":[{"count":1,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts\/1971\/revisions"}],"predecessor-version":[{"id":7299,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts\/1971\/revisions\/7299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/media\/1972"}],"wp:attachment":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/media?parent=1971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/categories?post=1971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/tags?post=1971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}