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:

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:

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