ࡱ> dfabcU@bjbj4л'^ ^ ^ 4 (  9998N9<:\ ؜h:$<(><>< ==rWFlH8$@RX L==LL >< =zzzLZ% >< =zLz zz ` ><: `x9Frvi0؜yx  D" D ~ TIJzUKtK#III &zX &Hrvoje Volarevi Senior Lecturer Zagreb school of economics and management Ph.D. +385 (0)1 2354-155 e-mail: hrvoje.volarevic@zsem.hr Mario Varovi Senior Lecturer Zagreb school of economics and management Msc +385 (0)1 2354-155 e-mail:  HYPERLINK "mailto:ana.simic@zsem.hr" mario.varovic@zsem.hr Ana `imi Senior Lecturer Zagreb school of economics and management MBA +385 (0)1 2354-155 e-mail: ana.simic@zsem.hr ARTICLE TITLE: Legal and tax aspects of leasing in Croatia ABSTRACT: This article provides an overview of all the significant legal and tax regulations related to the leasing transactions in Croatia's market. Article elaborates the tax aspect of leasing due to proper recognition of income and expenses over time. One of the most important questions dealt with in the Law on Profit tax is precisely the question of correct time delimitation of income and expenses, because income and expenses directly affect the profit tax basis. The tax treatment of leasing in Croatia is reviewed from the aspect of profit tax and VAT (value added tax), with particular regard to the tax treatment of the personal vehicles leasing. The leasing from the legal aspect in Croatia is regulated by the Law on Leasing. KEY WORDS: financial leasing, operating leasing, tax regulation, leasing company, Croatia %@2>5 >;0@528G ?@>D5AA>@ 2KAH59 H:>;K 03@51A:0O H:>;0 M:>=><8:8 8 <5=546<5=B0 -@ =0C: +385 (0)1 2354-155 e-mail: hrvoje.volarevic@zsem.hr 0@8> 0@>28G ?@5?>4020B;L 2KAH59 H:>;K 03@51A:0O H:>;0 M:>=><8:8 8 <5=546<5=B0 0=4. =0C: +385 (0)1 2354-155 e-mail:  HYPERLINK "mailto:ana.simic@zsem.hr" mario.varovic@zsem.hr =0 (8<8G ?@5?>4020B5;L 2KAH59 H:>;K 03@51A:0O H:>;0 M:>=><8:8 8 <5=546<5=B0 MBA +385 (0)1 2354-155 e-mail: ana.simic@zsem.hr  !"",: @02>2K5 8 =0;>3>2K5 0A?5:BK ;878=30 2 5A?C1;8:5 %>@20B88 .:  =0AB>OI59 AB0BL5 ?@54AB02;5= >17>@ 2A5E ACI5AB25==KE ?@02>2KE 8 =0;>3>2KE 0:B>2, :0A0NI8EAO ;878=30 =0 @K=:5 5A?C1;8:8 %>@20B88. 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" "#  (2007.), Meunarodni standardi financijskog izvjeatavanja (Slu~beni tekstovi za Hrvatsku), IV. naklada, Zagreb: RRIF Plus (2008.) Hrvatski ra unovodstveni sustav (Slu~beni tekstovi za Hrvatsku), V. naklada, Zagreb: RRIF Plus Briaki, Dalibor, (2002.), "Ra unovodstveni i porezni aspekt najma (leasinga) kod trgova kih druatava", Hrvatska zajednica ra unovoa i financijskih djelatnika: Ra unovodstvo i financije; rujan 2002., str. 14-19 Cinotti, K. et al. (2005.), Leasing u praksi, Zagreb: Centar za ra unovodstvo i financije (Biblioteka Ra unovodstvo i porezi u praksi; 2) Cirkveni, Tamara, (2008.), "Otkup sredstava po isteku ugovora o operativnom najmu (leasingu)", RRiF Plus: Ra unovodstvo revizija i financije; studeni 2008., str. 31-36 Kojadinovi, Tanja (2009.), "Godianji financijski izvjeataji leasing druatava", Hrvatska zajednica ra unovoa i financijskih djelatnika: Ra unovodstvo i financije; velja a 2009., str. 40-47 Niki, Jasna, (2009.), "Ra unovodstveno evidentiranje najma (leasinga)", Hrvatska zajednica ra unovoa i financijskih djelatnika: Ra unovodstvo i financije; travanj 2009., str. 57-63 Odluka o strukturi i sadr~aju godianjih financijskih izvjeataja za leasing druatva, NN 29/08, raspolo~ivo na:  HYPERLINK "http://www.hanfa.hr/uploads/11-08-9.pdf" http://www.hanfa.hr/uploads/11-08-9.pdf Peauti, Andrea, (2007.), "Ugovor o leasingu", RRiF Plus: Pravo i porezi; svibanj 2007., br. 5, str. 23-33 Pravilnik o na inu i metodi izra una ukupne naknade za ugovore o operativnom leasingu, NN 46/07, raspolo~ivo na:  HYPERLINK "http://www.hanfa.hr/uploads/23-07-29.pdf" http://www.hanfa.hr/uploads/23-07-29.pdf Pravilnik o porezu na dobit, NN 95/05, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/289407.html" http://narodne-novine.nn.hr/clanci/sluzbeni/289407.html Pravilnik o porezu na dodanu vrijednost, NN 149/09, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/264880.html" http://narodne-novine.nn.hr/clanci/sluzbeni/2009_12_149_3644.html Pravilnik o porezu na dohodak, NN 95/05, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/289406.html" http://narodne-novine.nn.hr/clanci/sluzbeni/289406.html Pravilnikom o na inu i metodi izra una realne godianje kamatne stope za ugovor o financijskom leasingu, NN 42/07, raspolo~ivo na:  HYPERLINK "http://www.hanfa.hr/uploads/17-07-9.pdf" http://www.hanfa.hr/uploads/17-07-9.pdf Trcovi, Zrinko, (2009.), "Ra unovodstvene evidencije i godianji izvjeataji leasing druatava", RRiF Plus: Ra unovodstvo revizija i financije; velja a 2009., str. 99-104 Zakon o izmjenama i dopunama zakona o porezu na dobit, NN 57/06, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/127097.html" http://narodne-novine.nn.hr/clanci/sluzbeni/127097.html Zakon o izmjeni zakona o porezu na dodanu vrijednost, NN 94/09, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/2009_08_94_2360.html" http://narodne-novine.nn.hr/clanci/sluzbeni/2009_08_94_2360.html Zakon o leasingu, NN 135/06, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/128787.html" http://narodne-novine.nn.hr/clanci/sluzbeni/128787.html Zakon o obveznim odnosima, NN 35/05, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/288230.html" http://narodne-novine.nn.hr/clanci/sluzbeni/288230.html Zakon o porezu na dobit, NN 177/04, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/313707.html" http://narodne-novine.nn.hr/clanci/sluzbeni/313707.html Zakon o porezu na dodanu vrijednost, NN 47/95, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/262834.html" http://narodne-novine.nn.hr/clanci/sluzbeni/262834.html Zakon o porezu na dohodak, NN177/04, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/313706.html" http://narodne-novine.nn.hr/clanci/sluzbeni/313706.html Zakona o trgova kim druatvima, NN 111/93, raspolo~ivo na:  HYPERLINK "http://narodne-novine.nn.hr/clanci/sluzbeni/260024.html" http://narodne-novine.nn.hr/clanci/sluzbeni/260024.html  Niki, Jasna, (2009.), "Ra unovodstveno evidentiranje najma (leasinga)", Hrvatska zajednica ra unovoa i financijskih djelatnika: Ra unovodstvo i financije; travanj 2009., str. 57  Kojadinovi, Tanja (2009.), "Godianji financijski izvjeataji leasing druatava", Hrvatska zajednica ra unovoa i financijskih djelatnika: Ra unovodstvo i financije; velja a 2009., str. 40  Peauti, Andrea, (2007.), "Ugovor o leasingu", RRiF Plus: Pravo i porezi; svibanj 2007., br. 5, str. 25  Trcovi, Zrinko, (2009.), "Ra unovodstvene evidencije i godianji izvjeataji leasing druatava", RRiF Plus: Ra unovodstvo revizija i financije; velja a 2009., str. 99  Peauti, Andrea, (2007.), "Ugovor o leasingu", RRiF Plus: Pravo i porezi; svibanj 2007., br. 5, str. 27  Briaki, Dalibor, (2002.), "Ra unovodstveni i porezni aspekt najma (leasinga) kod trgova kih druatava", Hrvatska zajednica ra unovoa i financijskih djelatnika: Ra unovodstvo i financije; rujan 2002., str. 18  Cirkveni, Tamara, (2008.), "Otkup sredstava po isteku ugovora o operativnom najmu (leasingu)", RRiF Plus: Ra unovodstvo revizija i financije; studeni 2008., str. 35  Cinotti, K. et al. (2005.), Leasing u praksi, Zagreb: Centar za ra unovodstvo i financije (Biblioteka Ra unovodstvo i porezi u praksi; 2), str. 51     PAGE 2 PAGE 1 xHJV* , .      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