{"id":6841,"date":"2023-03-30T10:56:15","date_gmt":"2023-03-30T10:56:15","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=3139"},"modified":"2023-03-30T10:56:15","modified_gmt":"2023-03-30T10:56:15","slug":"moze-li-racun-otvoren-u-revolut-bank-uab-biti-poslovni-racun-obrta","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/moze-li-racun-otvoren-u-revolut-bank-uab-biti-poslovni-racun-obrta\/","title":{"rendered":"Mo\u017ee li ra\u010dun otvoren u Revolut Bank UAB biti poslovni ra\u010dun obrta?"},"content":{"rendered":"<p>Porezna uprava Republike Hrvatske objavila je mi\u0161ljenje o upitu poreznog obveznika o poslovnom ra\u010dunu obrta kao ra\u010dunu otvorenom u Revolut Bank UAB. Mi\u0161ljenje Porezne uprave prenosimo u cijelosti.<!--more--><\/p>\n<h2><strong>Mi\u0161ljenje Porezne uprave <\/strong><\/h2>\n<p>\u201e<em>\u010c<\/em><em>lankom 86. stavkom 1. <\/em><a href=\"https:\/\/www.zakon.hr\/z\/85\/Zakon-o-porezu-na-dohodak\"><em>Zakona o porezu na dohodak<\/em><\/a><em> (Narodne novine br. 115\/16, 106\/18, 121\/19, 32\/20, 138\/20 i 151\/22)\u00a0 propisano je da tijela dr\u017eavne uprave i pravosudna tijela i druga dr\u017eavna tijela, tijela i slu\u017ebe jedinica lokalne i podru\u010dne (regionalne) samouprave, zavodi, neprofitne organizacije, poduzetnici \u2013 pravne i fizi\u010dke osobe, <strong>obavljaju isplate primitaka koji se smatraju dohotkom obveznicima poreza na dohodak te isplate primitaka koji se ne smatraju dohotkom, <\/strong>odnosno na koje se ne pla\u0107a porez na dohodak fizi\u010dkim osobama<strong> na njihov ra\u010dun za pla\u0107anje <\/strong>sukladno propisu kojim se ure\u0111uje platni promet kod banke, a iznimno u gotovom novcu na propisan na\u010din. <\/em><\/p>\n<p><em>\u010clankom 92. stavkom 1. <\/em><a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2017_02_10_289.html\"><em>Pravilnika o porezu na dohodak<\/em><\/a><em> (Narodne novine br. 10\/17, 128\/17, 106\/18, 1\/19, 80\/19, 1\/20, 74\/20, 1\/21, 102\/22 i 112\/22) propisano je da u skladu s \u010dlankom 86. Zakona tijela dr\u017eavne uprave i sudbene vlasti te druga dr\u017eavna tijela i slu\u017ebe jedinica lokalne i podru\u010dne (regionalne) samouprave, zavodi, neprofitne organizacije, poduzetnici \u2013 pravne i fizi\u010dke osobe obavljaju isplate primitaka fizi\u010dkim osobama, na njihov ra\u010dun za pla\u0107anje sukladno propisu kojim se ure\u0111uje platni promet kod banke odnosno nerezidentima na njihov ra\u010dun. <\/em><\/p>\n<p><em>Prema <\/em><a href=\"https:\/\/www.porezna-uprava.hr\/HR_publikacije\/Lists\/mislenje33\/Display.aspx?id=19797\"><em>mi\u0161ljenju Porezne uprave<\/em><\/a><em> od 7. lipnja 2022. godine o promjenama vezanim za poslovanje kreditne institucije Revolut Bank UAB nema zapreke za isplatom primitaka na ra\u010dune koje porezni obveznici imaju otvorene u toj banci budu\u0107i da je prema obavijesti Hrvatske narodne banke od 1. lipnja 2022. izdano odobrenje Revolut Bank UAB o pro\u0161irenju pru\u017eanja usluga na podru\u010dju Republike Hrvatske, a temeljem kojeg ista pru\u017ea platne usluge, to\u010dnije usluge otvaranja i vo\u0111enja ra\u010duna za pla\u0107anje kao \u0161to su teku\u0107i ra\u010dun ili \u017eirora\u010dun u Republici Hrvatskoj.\u201c<\/em><\/p>\n<p>S obzirom na sve navedeno i da je Revolut Bank UAB odobreno pru\u017eanje usluga otvaranja i vo\u0111enja ra\u010duna kao \u0161to teku\u0107i ili \u017eiro ra\u010dun u Republici Hrvatskoj, <a href=\"https:\/\/www.porezna-uprava.hr\/HR_publikacije\/Lists\/mislenje33\/Display.aspx?id=19814\">Porezna uprava smatra<\/a> da se <strong>poslovanje obrta mo\u017ee odvijati putem ra\u010duna otvorenih u Revolut Bank UAB<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Porezna uprava Republike Hrvatske objavila je mi\u0161ljenje o upitu poreznog obveznika o poslovnom ra\u010dunu obrta kao ra\u010dunu otvorenom u Revolut Bank UAB. Mi\u0161ljenje Porezne uprave prenosimo u cijelosti.<\/p>\n","protected":false},"author":6,"featured_media":7088,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mo\u017ee li ra\u010dun otvoren u Revolut Bank UAB biti poslovni ra\u010dun obrta? - Confida<\/title>\n<meta name=\"description\" content=\"Porezna uprava Republike Hrvatske objavila je mi\u0161ljenje o upitu poreznog obveznika o poslovnom ra\u010dunu obrta kao ra\u010dunu otvorenom u Revolut Bank UAB. 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