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Predmet završnog rada je softver, odnosno računovodstveni i porezni tretman softvera u Republici Hrvatskoj te osvrt na praktične aspekte njegove proizvodnje i prodaje softvera na primjeru društva Dokument IT d.o.o. iz Zagreba. Softver se, u tehnološkom smislu, definira kao skup računalnih programa i pratećih podataka koji zajedno daju instrukcije računalnom hardveru. U širem, socioekonomskom smislu, softver je ključan dio digitalizacije kao globalnom procesu transformacije ponašanja svakog subjekta društva (pojedinca ili poduzetnika). Ovisno o tome radi li se o sistemskom ili aplikativnom softveru, načinu stjecanja i namjeni ovisi i njegov računovodstveni tretman. Stjecanje i upotreba softvera ima specifičan porezni tretman, kako u pogledu primjene odredbi prometnog poreza (PDV), tako i primjene odredbi poreza na dobit (porez na rezultat i porez po odbitku). Praktični dio završnog rada pokazuje specifičnosti računovodstvenog tretmana troškova proizvodnje softvera te proces ugovaranja i realizacije projekata za subjekte/kupce iz javnog (neprofitnog) sektora, s ciljem digitalizacije poslovanja. The subject of the final paper is software, ie its accounting and tax treatment in the Republic of Croatia, with reference to the practical aspects of its production and sale on the example of the company Dokument IT d.o.o. located in Zagreb. Software, in technological terms, is defined as a set of computer programs and data that together give instructions to the computer's hardware. In a broader, socioeconomic context, software is a key part of the digitization process as a global process in transforming the behavior of every subject of the society (individual or entrepreneur). Whether it's a system or application software, which method of acquisition is being used and what is a purpose of the software, will decide its accounting treatment. The acquisition and use of software have a specific tax treatment, both in terms of the value-added taxes (VAT) and profit taxes (income tax and withholding tax). The practical part of the final paper shows the specifics of accounting treatment of the software production costs and the specifics of negotiation and implementation of projects for entities/customers from the public (non-profit) sector, with the aim of digitizing businesses. |
