Tax and accounting framework of the associations economic activities

Abstract

Udruge su važan su dio današnjih modernih društava, i doprinose boljitku svih u društvu. To su organizacije neprofitnog karaktera koje se najvećim dijelom financiraju putem članarina, donacija te sredstava iz proračuna bilo na lokalnoj ili državnoj razini. Bez obzira na spomenute načine financiranje velika većina udruga se financira i iz gospodarskih djelatnosti koje ostvaruje u redovitom poslovanju. Prihodi koji neprofitne organizaciju ostvaruju putem svojih gospodarskih djelatnosti predmetom su oporezivanja. Oporezivanje porezom na dodanu vrijednost podliježu sve neprofitne organizacije čija je vrijednost isporučenih dobra i usluga veća od 300.000,00 kuna i taj iznos poreza na promet moraju plaćati sve neprofitne organizacije bez iznimke. Kod oporezivanja porezom na dobit kod neprofitnih organizacija ta granica nije toliko jasno određena. Iz samih obilježja djelatnosti proizlazi da neprofitne organizacije ne mogu ostvarivati profit iako zapravo u svakodnevnom poslovanju ostvaruju određene viškove prihoda nad rashodima i posluju ostvarujući prihode na tržištu. Zbog svega navedenog situacije plaćanja odnosno ne plaćanja poreza na dobit rješavaju se pojedinačno prema procjeni Porezne uprave.Associations are an important part of today's modern societies and they contribute to the well-being of all in society. These are non-profit-making organizations that are largely funded by membership fees, donations, and budget funds, either locally or nationally. Notwithstanding the aforementioned methods of financing, the vast majority of associations are financed from the economic activities they carry out in the ordinary course of business. The income that a non-profit organization makes through its economic activities is subject to taxation. Value-added tax is subject to all non-profit organizations whose value of goods and services delivered exceeds HRK 300,000.00 and this amount of sales tax must be paid by all non-profit organizations without exception. In the case of corporate income taxation with non-profit organizations this limit is not so clearly defined. From the very characteristics of the industry, it can be said that non-profit organizations cannot make a profit, even though in day-to-day business they actually generate certain surpluses of income over expenditures and operate on the market. Due to all of the above, there is a confusing situation that arises when paying or not paying income taxes