Novi iznosi neoporezivih primitaka I New amounts of tax-free receipts

Već u prošlom blogu dotakla sam se nove ere zakonskih priča koje nastupaju na sam dan Nove godine – 1.1.2024.. To je jedan poseban Zakon koji će na poseban način oblikovati našu stvarnost. Zvuči teatralno je li? Da, jer tako i je. Ulazimo u pravno-računovodstveni labirint. Dozvolite mi da budem vaš vodič na ovo putu vrlo lako mogućeg izgubljenja ?.

Dakle, riječ je o Zakonu o fiskalizaciji u prometu gotovinom, a u prošlom blogu smo se detaljnije  bavili fiskalizacijom napojnica, bakšiša, bakše, tipova, tringelt, manča… kako kome drago. Da ponovimo, Zakon predviđa mogućnost dobivanja napojnice i u gotovini, ali i plaćenu karticama, no u svakom slučaju i to će se morati evidentirati kroz naplatni uređaj, kao i svi drugi račun. Međutim napojnice su izuzete od PDV-a i ne utječu na rezultat poduzetnika. Isto tako napojnice ne utječu na ukupni dohodak radnika, pa isti mu se neće zbrajati redovnom dohotku, a za ostvarivanje konsenzusa za ostvarivanje prava na dječji doplatak ili recimo participaciju ili za pravo na dječju dom i slično…

No, to nije sve, Vlada je donijela i iznose neoporezivih primitaka. Prilažem nekoliko najčešće korištenih kategorija poduzetnika, dok cijeli dokument možete sami proučiti ovdje.

Tako niže stoje neki od izdvojenih razreda:

godišnjim neoporezivim iznos do 31.12.2023. u Eurima godišnjim neoporezivim iznos od 1.1.2024. u Eurima
Prigodna nagrada Do 663,62 do 700
Nagrada za radne rezultate,

 

Do 995,43 do 1.120
Novčana paušalna nagrada za troškove prehrane radnika,

 

Do 796,44 do 1.200
Naknada za korištenje privatnog automobila u službene svrhe po km

 

0,40 0,50
Dnevnice za službena putovanja po tuzemstvu

 

26,55 30
Potpore zbog smrti u užoj obitelji Do 398,17 do 560
Stipendije neoporezive do propisanog iznosa Do 232,27 mjesečno Do 560 mjesečno

 

Sretno svima s budžetiranjem novo objavljenih neoporezivih platnih limita.

A kada se samo sjetim koliko sam lobirala za podizanje naknade za korištenje privatnog automobila u službene svrhe….

Eppur si muove!

Mirela

 

 

 

New amounts of tax-free receipts

In the last blog, I already touched on the new era of legal stories that take place on New Year’s Day itself – January 1, 2024.. It is a special law that will shape our reality in a special way. Sounds theatrical doesn’t it? Yes, because it is. We are entering the legal and accounting labyrinth. Let me be your guide on this path of very possible loss ?.

So, we are talking about the Law on Fiscalization in Cash Transactions, and in last blog we were interested in more detail in the fiscalization of tips, tringelt, mancha… as you please. To repeat, the Law foresees the possibility of receiving a tip both in cash and paid by card, but in any case it will have to be recorded through the payment device, like all other bills; however, tips are exempt from VAT and do not affect the entrepreneur’s bottom line. In the same way, tips do not affect the total income of the worker, so it will not be added to his regular income, and in order to achieve a consensus for the realization of the right to child allowance or, say, participation or the right to a children’s home and similar…

But that’s not all, the Government also brought the amounts of tax-free receipts. I am attaching a few of the most commonly used categories of entrepreneurs, while you can study the entire document for yourself here.

So from 1.1.2024. here are some of the classes separated:

annual tax-free amount until 31/12/2023 in Euro annual non-taxable amount from 1/1/2024 in Euros
Occasional prize up to 663.62 up to 700
Award for work results up to 995.43 to 1,120
Lump-sum monetary award for employee food costs up to 796.44 to 1,200
Fee for using a private car for official purposes per km 0,40 0,50
Per diems for official trips around the country 26,55 30
Benefits due to death in the immediate family Up to up to 398.17 up to 560
Tax-free scholarships up to the prescribed amount up to 232.27 per month up to 560 per month

 

Good luck to everyone budgeting the newly announced tax-free salary limits.

And when I think back to how much I lobbied for raising the fee for using a private car for official purposes….

Eppur si muove!

Mirela

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