Poslovna izobraževanja

15% popust

za prijave

do 19. oktobra 2026

Prijava na webinar

Webinar: Potni nalogi in povračila stroškov 2026

Dnevnice, kilometrina, napotitve v tujino in bonitete pri službenih vozilih

Pri potnih nalogih in povračilih stroškov se hitro pojavijo dileme. Ali zaposlenemu pripada javni prevoz ali kilometrina? Kdaj dnevnica in kdaj prehrana med delom? Je pot v tujino službena pot ali napotitev?

Pomembno je ločiti, kaj zaposlenemu pripada po delovnopravnih pravilih, in do katere višine je izplačilo neobdavčeno. Prav tako mora podjetje službeno pot in stroške ustrezno dokumentirati.

Na izobraževanju bomo na konkretnih primerih pogledali pravilno izpolnjevanje potnih nalogov, obračun stroškov, dnevnice, kilometrino, napotitve v tujino, službena vozila in druga povračila ter aktualna pravila za leto 2026.

PODROČJE
Finance
TERMIN
20.10.2025
ČAS TRAJANJA
10:00 – 13:00
OBLIKA PREDAVANJA
Webinar

Podrobnejši program delavnice

1. Koliko zaposlenemu pripada in koliko je neobdavčeno?

  • ZDR-1, kolektivne pogodbe, pogodba o zaposlitvi in interni akti
  • kaj določa delovnopravna in kaj davčna zakonodaja
  • kaj se zgodi, če zaposlenemu pripada več, kot znaša neobdavčeni znesek
  • kako ugotoviti, katera kolektivna pogodba zavezuje delodajalca
  • kdaj je smiselno pravila urediti z internim aktom

2. Prehrana med delom in prevoz na delo ter z dela

  • kdaj zaposlenemu pripada povračilo prehrane
  • krajši delovni čas, nadure, delo od doma in organizirana prehrana
  • javni prevoz ali kilometrina
  • običajno prebivališče in mesto opravljanja dela
  • katera razdalja se upošteva pri kilometrini
  • pravilo 140 EUR pri davčni obravnavi prevoza
  • izjave zaposlenih in druga dokazila

Sedanja uredba pri davčni obravnavi prevoza določa 0,21 EUR za polni kilometer ter posebno pravilo do 140 EUR mesečno, če so izpolnjeni predpisani pogoji.

3. Potni nalog od odreditve poti do obračuna

  • kdaj mora biti potni nalog izdan
  • elektronski potni nalogi in elektronsko podpisovanje
  • kaj storiti pri nujno odrejeni službeni poti
  • individualni in zbirni potni nalogi
  • katere podatke naj vsebuje potni nalog
  • namen poti, relacija, dejanski kilometri in registrska številka vozila
  • obračun po končani službeni poti
  • računi in druga dokazila, ki potrjujejo službeni namen poti
  • evidenca kilometrov pri službenih vozilih

4. Službena pot v Sloveniji in tujini

  • kdaj govorimo o službeni poti
  • dnevnice v Sloveniji in tujini
  • kako na dnevnico vplivajo zagotovljeni obroki
  • uporaba lastnega vozila in kilometrina
  • letalske in železniške vozovnice, taksi, cestnine in parkirnine
  • vinjete in pogoji za njihovo povračilo
  • prenočevanje in računi
  • službena pot, ki se združi z zasebnim potovanjem
  • stroški, ki jih plača poslovni partner
  • zdravstveno zavarovanje z medicinsko asistenco v tujini
  • nova ureditev službenih potovanj v tujino v javnem sektorju od leta 2026

5. Terenski dodatek in nadomestilo za ločeno življenje

  • kdaj gre za delo na terenu
  • pogoji za neobdavčeno izplačilo terenskega dodatka
  • prehrana in prenočevanje na terenu
  • kdaj pride v poštev nadomestilo za ločeno življenje
  • katera povračila se med seboj izključujejo

6. Službena pot ali napotitev na delo v tujino?

  • kako razlikovati službeno pot od napotitve
  • kratkotrajna in dolgotrajna napotitev
  • kaj pomeni prekinitev napotitve
  • prehrana, prevoz in prenočevanje med napotitvijo
  • prihod na delo v kraju napotitve
  • vrnitev zaposlenega v Slovenijo med napotitvijo
  • posebna davčna osnova pri dolgotrajnih čezmejnih napotitvah
  • povezava z obrazcem A1 in drugimi obveznostmi pri delu v tujini

Pri izpolnjenih pogojih ZDoh-2 pri čezmejni napotitvi omogoča izvzem 20 % plače oziroma nadomestila iz davčne osnove, največ 1.000 EUR mesečno.

7. Službena vozila in bonitete

  • kdaj zasebna uporaba službenega vozila pomeni boniteto
  • kako se izračuna boniteta
  • zasebna uporaba pod 500 kilometrov mesečno
  • gorivo za zasebne vožnje
  • službeno vozilo in prevoz na delo
  • posebnosti električnih vozil
  • vinjete, navigacija, strešni prtljažniki in druga oprema

Za zasebno uporabo električnega osebnega službenega vozila je vrednost bonitete v davčnih letih 2025 do 2029 enaka nič.

8. Povračila stroškov pri drugih pogodbenih razmerjih

  • poslovodne osebe in prokuristi
  • podjemne in avtorske pogodbe
  • sejnine
  • povračila prevoza in prenočevanja pri drugih pogodbenih razmerjih
  • prostovoljci
  • posebnosti društev, zavodov in drugih nepridobitnih organizacij

9. Izplačila, REK-O in evidence

  • nakazovanje povračil stroškov
  • poročanje povračil na REK-O
  • stroški, ki jih podjetje plača neposredno s službeno kartico
  • prikaz povračil na obračunu plače
  • povezava med evidencami, obračunom in dokazili

REK-O se uporablja od 1. januarja 2023 dalje. FURS je navodila in seznam vrst dohodkov dopolnjeval tudi v letu 2026.

10. Kaj preverja FURS?

  • pravilnost in verodostojnost potnih nalogov
  • priloge in druga dokazila o službeni poti
  • preverjanje podatkov pri poslovnih partnerjih
  • službene poti, napisane za nazaj
  • pomanjkljiv namen poti in manjkajoče relacije
  • neupravičene dnevnice in kilometrine
  • navidezne službene poti
  • davčne posledice, prekrški in druge sankcije
  • obravnava konkretnih dilem udeležencev

FURS je oktobra 2025 posebej opozoril na nepravilnosti pri povračilih stroškov in na primere, ko od presežkov nad neobdavčenimi zneski niso bili pravilno obračunani davki in prispevki.

Prijava na webinar

Cilj izobraževanja

Po webinarju boste znali:

  • ugotoviti, kateri predpis določa pravico zaposlenega in kateri določa davčno obravnavo,
  • pravilno pripraviti potni nalog, obračun in pripadajoča dokazila,
  • presoditi pravilno obravnavo prehrane, prevoza, dnevnic, kilometrine in prenočevanja,
  • razlikovati med službeno potjo in napotitvijo na delo v tujino,
  • pravilno obravnavati terenski dodatek, nadomestilo za ločeno življenje in uporabo službenega vozila,
  • prepoznati posebnosti povračil pri drugih pogodbenih razmerjih in prostovoljcih,
  • pravilno poročati povračila stroškov na REK-O,
  • urediti dokumentacijo tako, da je razviden namen poti in podlaga za posamezno izplačilo.
Prijava na webinar

Komu je namenjeno izobraževanje

Izobraževanje je namenjeno:

  • računovodjem in knjigovodjem,
  • zaposlenim, ki obračunavajo plače in druga izplačila,
  • kadrovskim in finančnim službam,
  • lastnikom podjetij, direktorjem in podjetnikom,
  • zaposlenim, ki odobravajo ali obračunavajo službene poti,
  • društvom, zavodom in drugim nepridobitnim organizacijam,
  • vsem, ki skrbijo za pravilnost povračil stroškov in pripadajočo dokumentacijo.
Prijava na webinar

Cena izobraževanja s popusti

15 % popust do 19. oktobra

Redna cena webinarja znaša 220 EUR (DDV ni vključen).
Če se prijavite do vključno 19. oktobra, vam pripada 15 % popust za zgodnjo prijavo.
Kotizacija s popustom znaša 187 EUR (DDV ni vključen).

Če se webinarja ne boste mogli udeležiti, vam bo na voljo posnetek predavanja.

Prijava vključuje:

  • izvedbo webinarja,
  • posnetek webinarja ter gradivo za prenos znanja v podjetju (prejmete po koncu webinarja),
  • odgovore na vaša konkretna vprašanja.

Izobraževanje bo potekalo:

Kdaj: v torek, 20. oktobra 2026, od 10.00 do 13.00.
Kje: prek platforme Zoom (ob prijavi in plačilu boste prejeli povezavo do webinarja).

Prijava na webinar
Prijava na webinar

Izjave udeležencev

Predavatelj

Marija Tomc Muc

Preizkušena računovodkinja in davčnica ter članica Upravnega odbora Zbornice računovodskih servisov.

PODROBNO

Prijava na webinar – Potni nalogi in povračila stroškov 2026

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