{"id":6845,"date":"2023-04-20T07:28:50","date_gmt":"2023-04-20T07:28:50","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=3158"},"modified":"2023-04-20T07:28:50","modified_gmt":"2023-04-20T07:28:50","slug":"moze-li-se-povrat-poreza-na-dohodak-gradanima-isplatiti-na-revolut-ili-aircash","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/moze-li-se-povrat-poreza-na-dohodak-gradanima-isplatiti-na-revolut-ili-aircash\/","title":{"rendered":"Mo\u017ee li se povrat poreza na dohodak gra\u0111anima isplatiti na Revolut ili Aircash?"},"content":{"rendered":"<p>Porezna uprava Republike Hrvatske objavila je <strong>mi\u0161ljenje o upitu poreznog obveznika o povratu poreza na dohodak gra\u0111ana na Revolut ili Aircash<\/strong>. Mi\u0161ljenje porezne uprave prenosimo u cijelosti. <!--more--><\/p>\n<h2><strong>Mi\u0161ljenje Porezne uprave <\/strong><\/h2>\n<p><em>\u201eAko se u postupku utvr\u0111ivanja godi\u0161njeg poreza na dohodak utvrdi razlika vi\u0161e pla\u0107enog predujma poreza na dohodak u odnosu na utvr\u0111enu godi\u0161nju obvezu, vi\u0161e upla\u0107eni porez mo\u017ee se, u skladu s odredbama \u010dlanka 46. stavka 8. Zakona o porezu na dohodak (Narodne novine, br. 115\/16, 106\/18, 121\/19, 32\/20, 138\/20, 151\/22; dalje u tekstu: Zakon) vratiti poreznom obvezniku bez posebnog pisanog zahtjeva.<\/em><\/p>\n<p><em>\u010clankom 92. stavkom 1. Pravilnika o porezu na dohodak (Narodne novine, br. 10\/17, 128\/17, 106\/18, 1\/19, 80\/19, 1\/20, 74\/20, 1\/21, 102\/22, 112\/22, 156\/22, 1\/23; dalje u tekstu: Pravilnik), 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>Stavkom 3. istoga \u010dlanka Pravilnika, propisano je da \u0107e Porezna uprava povrat vi\u0161e upla\u0107enog poreza na dohodak i prireza izvr\u0161iti negotovinski na ra\u010dun za pla\u0107anje sukladno propisu kojim se ure\u0111uje platni promet kod banke kojega porezni obveznici imaju otvorenog kod banaka, a iznimno u gotovu novcu za porezne obveznike koji nemaju otvoren ra\u010dun za pla\u0107anje kod banke odnosno ako fizi\u010dka osoba nema otvoren teku\u0107i ili \u017eirora\u010dun odnosno ako u trenutku izvr\u0161enja povrata poreza na dohodak ne ostvaruje primitke za koje postoji obveza isplate na ra\u010dun.<\/em><\/p>\n<h2><strong>Revolut Bank UAB<\/strong><\/h2>\n<p><em>Prema obavijesti Hrvatske narodne banke od 1. lipnja 2022. Revolut Bank UAB izdano je odobrenje o pro\u0161irenju pru\u017eanja usluga na podru\u010dju Republike Hrvatske temeljem kojeg ista sada pru\u017ea usluge otvaranja i vo\u0111enja ra\u010duna za pla\u0107anje kao \u0161to su teku\u0107i ra\u010dun ili \u017eiro ra\u010dun u Republici Hrvatskoj. Vezano za navedeno Sredi\u0161nji ured Porezne uprave objavio je mi\u0161ljenje KLASA:410-01\/22-01\/909, URBROJ:513-07-21-01-22-2 od 7. lipnja 2022. koje mo\u017eete pro\u010ditati na sljede\u0107oj <\/em><a href=\"https:\/\/www.porezna-uprava.hr\/HR_publikacije\/Lists\/mislenje33\/Display.aspx?id=19772\"><em>poveznici<\/em><\/a><em>.<\/em><\/p>\n<p><strong><em>Sukladno navedenom, povrat poreza mogu\u0107e je izvr\u0161iti na ra\u010dun otvoren u Revolut Bank UAB.<\/em><\/strong><\/p>\n<h2><strong>Aircash<\/strong><\/h2>\n<p><em>Nadalje, prema mi\u0161ljenju Sredi\u0161njeg ureda Porezne uprave KLASA: 10-01\/19-01\/2216, URBROJ:513-07-1-01-19-3 od 23. prosinca 2019., digitalne institucije za elektroni\u010dki novac se smatraju posebnom vrstom pru\u017eatelja platnih usluga \u010dije je osnivanje i poslovanje ure\u0111eno Zakonom o elektroni\u010dkom novcu (Narodne novine, br. 64\/2018) te se isplata pla\u0107e radnika na kunski ra\u010dun digitalne institucije za elektroni\u010dki novac ne smatra isplatom na ra\u010dun kod banke sukladno navedenim odredbama Zakona i Pravilnika. Mi\u0161ljenje mo\u017eete pro\u010ditati na sljede\u0107oj <\/em><a href=\"https:\/\/www.porezna-uprava.hr\/HR_publikacije\/Lists\/mislenje33\/Display.aspx?id=19676\"><em>poveznici<\/em><\/a><em>.<\/em><\/p>\n<p><em>Sukladno navedenom, a s obzirom da je Aircash d.o.o., Zagreb, od 3. listopada 2019. upisan u Registar pru\u017eatelja platnih usluga i izdavatelja elektroni\u010dkog novca, <strong>povrat poreza nije mogu\u0107e izvr\u0161iti na Aircash ra\u010dun.<\/strong>\u201c \u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Porezna uprava Republike Hrvatske objavila je mi\u0161ljenje o upitu poreznog obveznika o povratu poreza na dohodak gra\u0111ana na Revolut ili Aircash. Mi\u0161ljenje porezne uprave prenosimo u cijelosti.<\/p>\n","protected":false},"author":6,"featured_media":7092,"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 se povrat poreza na dohodak gra\u0111anima isplatiti na Revolut ili Aircash? - Confida<\/title>\n<meta name=\"description\" content=\"Porezna uprava Republike Hrvatske objavila je mi\u0161ljenje o upitu poreznog obveznika o povratu poreza na dohodak gra\u0111ana na Revolut ili Aircash. 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