{"id":6617,"date":"2018-03-22T11:20:35","date_gmt":"2018-03-22T11:20:35","guid":{"rendered":"http:\/\/logika.hr\/?p=6617"},"modified":"2018-03-26T11:19:30","modified_gmt":"2018-03-26T11:19:30","slug":"sop-pun","status":"publish","type":"post","link":"https:\/\/logika.hr\/index.php\/2018\/03\/22\/sop-pun\/","title":{"rendered":"Novosti uz knji\u017eenje nabave i odr\u017eavanja sredstava osobnog prijevoza u 2018."},"content":{"rendered":"

Novosti uz knji\u017eenje nabave i odr\u017eavanja sredstava osobnog prijevoza (SOP) u 2018.<\/h4>\n

 <\/p>\n

Zakonima o PDV-u i PD-u od 01.01.2018. prilikom nabave i odr\u017eavanja SOP dozvoljava se odbitak 50% PDV-a (do tada 0%) i 50% tro\u0161ka (do tada 70%).
\nIzuzeci su osiguranje i kamate vezane uz SOP gdje se priznaje 100% tro\u0161ka i na koje se po zakonu PDV niti ne zara\u010dunava (kao i do tada).<\/p>\n

Kod knji\u017eenja teku\u0107eg tro\u0161ka SOP-a (npr. gorivo, odr\u017eavanje, registracija, cestarine…) priznati \u0107e se 50% PDV-a (konto 140051), dok je drugi dio 100% nepriznat i ide na konto 46771. Sam konto teku\u0107eg tro\u0161ka (npr. 4073) biti \u0107e priznat u visini 50% od iznosa.<\/p>\n

Prilikom nabave novog SOP-a (npr. auta) zakon dozvoljava odbitak 50% PDV-a samo do nabavne vrijednosti 400.000,00 kn (tj. od 100.000,00 kn PDV-a priznaje se 50.000,00 kn) i to se knji\u017ei putem konta 140051. Sav preostali dio ukupne vrijednost SOP knji\u017ei se na odgovaraju\u0107i konto dugotrajne imovine (npr. 032031), s time da se prilikom otvaranja sloga nove imovine razgrani\u010di koji \u0107e se dio putem amortizacije knji\u017eiti kao 100% nepriznat (preko konta 4322), dok \u0107e se ostatak tako\u0111er putem amortizacije knji\u017eiti kao 50% priznat (preko konta 4320).<\/p>\n

Programski sustav Total ERP preuzeo je brigu oko automatskog knji\u017eenja SOP, korisnik treba prilikom knji\u017eenja (unos ulaznih ra\u010duna na 6.2.) uraditi slijede\u0107e:<\/p>\n

    \n
  1. odabrati ispravan konto SOP-a (klasa 4 za direktne tro\u0161kove ili klasa 0 za nabavu imovine, u kojem slu\u010daju \u0107e iznos tako\u0111er prije\u0107i u tro\u0161ak prilikom knji\u017eenja
    \namortizacije).<\/li>\n
  2. prepisati sa ra\u010duna ukupni iznos sa PDV-om i davanjima<\/li>\n
  3. provjeriti i eventualno korigirati PDV (PDV kod nabave opreme ne\u0107e naj\u010de\u0161\u0107e biti
    \nto\u010dan ako su zara\u010dunana davanja koja ne ulaze u osnovicu za PDV).<\/li>\n
  4. prilikom otvaranja novog sloga imovine (\u0161to radi korisnik ako se radi o nabavi novog SOP-a), Total ERP \u0107e sam popuniti ukupnu vrijednost imovine i iznos nepriznatog
    \ndijela (novo polje!), \u0161to je preporu\u010dljivo i provjeriti<\/li>\n<\/ol>\n

     <\/p>\n

    Sredstva osobnog prijevoza \u2013 pla\u0107a\u00a0u\u00a0naravi (SOP-PUN)<\/h4>\n

    Ako je sa zaposlenikom sklopljen Ugovor o kori\u0161tenju sredstva osobnog prijevoza u vlasni\u0161tvu tvrtke, tada mu se uz pla\u0107u obra\u010dunava primitak u naravi.
    \nU tom slu\u010daju knji\u017eenje PDV-a isto je kao gore opisano, ali je tro\u0161ak 100% priznat (a ne samo 50%).
    \nIz tog razloga u kontnom planu otvorena su nova konta koja nose oznaku SOP-PUN i na njih treba knji\u017eiti tro\u0161kove SOP-a.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Novosti uz knji\u017eenje nabave i odr\u017eavanja sredstava osobnog prijevoza (SOP) u 2018.   Zakonima o PDV-u i PD-u od 01.01.2018. prilikom nabave i odr\u017eavanja SOP dozvoljava se odbitak 50% PDV-a (do tada 0%) i 50% tro\u0161ka (do tada 70%). Izuzeci su osiguranje i kamate vezane uz SOP gdje se priznaje 100% tro\u0161ka i na koje […]<\/p>\n","protected":false},"author":2,"featured_media":6618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-6617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nNovosti uz knji\u017eenje nabave i odr\u017eavanja sredstava osobnog prijevoza u 2018. - Logika<\/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:\/\/logika.hr\/index.php\/2018\/03\/22\/sop-pun\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novosti uz knji\u017eenje nabave i odr\u017eavanja sredstava osobnog prijevoza u 2018. - Logika\" \/>\n<meta property=\"og:description\" content=\"Novosti uz knji\u017eenje nabave i odr\u017eavanja sredstava osobnog prijevoza (SOP) u 2018.   Zakonima o PDV-u i PD-u od 01.01.2018. prilikom nabave i odr\u017eavanja SOP dozvoljava se odbitak 50% PDV-a (do tada 0%) i 50% tro\u0161ka (do tada 70%). 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