Porezna reforma 2024 I Tax reform 2024

Kako je ProknjižiMe, pod mojim vodstvom, prepoznat i etabliran blog na području računovodstva i financija, te sam aktivno zakoračila u petu sezonu, otvaram važnu temu koja nas čeka, htjeli mi to ili ne, već s početkom Nove godine.

Mnoge kolegice i kolege iz struke prepoznaju da ću pisati o – poreznoj reformi 2024.

Naša vlada predstavila je prijedlog novog kruga porezne reforme.  Jedan od ciljeva ove reforme je povećanje nižih neto plaća radnika. Pažljivo čitajte – povećanje NIŽIH NETO plaća radnika.

1. Porez na dobit

• Vrijednost sitnog inventara je povećana s 464,53 eura na 650 eura. Ovo je vrlo bitno za našu struku – jer se ovako sitni inventar može u cijelosti porezno priznato otpisati.
• Porezno priznate donacije u iznosu većem od 2% prihoda prethodne godine.
• Ukida se porez po odbitku za usluge istraživanja tržišta i poslovnog savjetovanja.
• Ukida se porez po odbitku za isplate dividendi poduzetnicima s područja Europskog gospodarskog prostora (Norveška, Island, Lihtenštajn).
• Povećava se stopa poreza na odbitka za nesurađujuće jurisdikcije s 20% na 25%. Lista nesurađujućih jurisdikcija se ažurira redovito.
• 30. travnja je  rok za plaćanje poreza na dobit, a ne kao do sada dan predaje.

2. Porez na dodanu vrijednost

• U slučaju da poduzetnik ne može naplatiti dio ili cijelo potraživanje duže od jedne godine tada bi imao pravo na povrat poreza na dodanu vrijednost.
• Prag za upis u registar obveznika PDV-a povećava se na 40.000 eura s iznosa od 39.816,84 eura.

3. Porez na dohodak

• Od 1. siječnja 2024 ukida se prirez porezu na dohodak.
• Općine i gradovi mogu odlučiti o novim stopama poreza na dohodak na način da dosadašnja niža stopa poreza na dohodak (20%) bude u rasponu od 15% do 23,6%, a viša stopa (30%) bude u rasponu od 25% do 35,4%.
• Iznos osnovnog osobnog odbitka iznosi 560 eura umjesto dosadašnjih 530,90 eura.
• Povećavaju se apsolutni iznosi osobnog odbitka za uzdržavane članove primjenom koeficijenta na osnovni osobni odbitak.
• Povećava se prag za primjenu više stope poreza na dohodak (30%) s 47.780 eura na 50.400 eura.
• Smanjuje se osnovica za I. stup mirovinskog osiguranja. Za bruto plaće do 700 eura fiksna olakšica iznosi 300 eura, dok za plaće od 700,01 do 1.300 eura olakšica se postupno smanjuje.
• Neoporezivi iznos napojnice određuje se u iznosu 360 eura godišnje/560 eura mjesečno. Iznos napojnice iznad neoporezivog dijela oporezuje se kao tzv. konačan drugi dohodak po stopi od 20%.
• 28. veljače je rok za plaćanje poreza na dohodak , a ne datum predaje obrasca.
• Porezni tretman opcijske dodjele udjela u d.o.o-u se izjednačava sa poreznim tretmanom opcijske dodjele dionica čime će se opcijska dodjela udjela u d.o.o.-u tretirati kao dohodak od kapitala.

4. Ostali propisi

• Povećava se raspon za porez na kuće za odmor s dosadašnjih 0,66eura/m2 do 1,99 eura/m2 na 0,60 eura/m2 do 5,00 eura/m2.

Poduzetnici budite pozorni svojih novih obveza, na stranu obavijestila vas ja i li vaše službeno računovodstvo.

Za zaposlenike, prilažem link na kalkulator za plaće nakon porezne reforme 2024., pa da brzo dođete do brojki o povećanju plaće.

Mirela

As ProknjižiMe has become a recognized and established blog in the field of accounting and finance under my leadership, and I have actively stepped into the fifth season, I am opening an important topic that awaits us, whether we like it or not, already at the beginning of the New Year.

Many colleagues from the profession recognize that I will write about – tax reform in 2024.

Our government presented a proposal for a new round of tax reform. One of the goals of this reform is to increase the lower net wages of workers. Read carefully – increasing the LOWER NET wages of workers.

1. Profit tax

• The value of small inventory was increased from 464.53 euros to 650 euros. This is very important for our profession – because such a small inventory can be completely written off for tax purposes.
• Tax-deductible donations in the amount of more than 2% of the previous year’s income.
• Withholding tax for market research and business consulting services is abolished.
• Withholding tax for dividend payments to entrepreneurs from the European Economic Area (Norway, Iceland, Liechtenstein) is abolished.
• The withholding tax rate for non-cooperative jurisdictions is increased from 20% to 25%. The list of non-cooperative jurisdictions is updated regularly.
• April 30 would be the deadline for paying income tax, regardless of the date of filing the income tax return.

2. Value added tax

• In the event that the entrepreneur cannot collect part or all of the claim for more than one year, then he would be entitled to a refund of the value added tax.
• The threshold for registration in the register of VAT payers is increased to 40,000 euros from the amount of 39,816.84 euros.

3. Income tax

• From January 1, 2024, the surtax on income tax will be abolished.
• Municipalities and cities can decide on new income tax rates in such a way that the current lower income tax rate (20%) is in the range of 15% to 23.6%, and the higher rate (30%) is in the range of 25% up to 35.4%.
• The amount of the basic personal deduction is 560 euros instead of the previous 530.90 euros.
• The absolute amounts of the personal deduction for dependent members are increased by applying a coefficient to the basic personal deduction.
• The threshold for applying a higher rate of income tax (30%) is increased from EUR 47,780 to EUR 50,400.
• The basis for the first pillar of pension insurance is reduced. For gross salaries up to 700 euros, the fixed allowance is 300 euros, while for salaries from 700.01 to 1,300 euros the allowance is gradually reduced.
• The non-taxable amount of the tip is determined in the amount of 3,360 euros per year/560 euros per month. The tip amount above the non-taxable part is taxed as the so-called final second income at the rate of 20%.
• February 28 is the deadline for paying income tax, regardless of the date of filing the income tax return.
• The tax treatment of the optional allocation of shares in d.o.o. is equated with the tax treatment of the optional allocation of shares, whereby the optional allocation of shares in d.o.o. will be treated as capital income.

4. Other regulations

• The tax range for vacation homes is increased from the previous 0.66 euros/m2 to 1.99 euros/m2 to 0.60 euros/m2 to 5.00 euros/m2.

Entrepreneurs, be aware of your new obligations, aside from whether me or your official accounting department informed you.

For employees, I am attaching a link to the salary calculator after the tax reform in 2024, so that you can quickly come up with the salary increase figures.

Mirela

Izvor: Crowe