Poslovna izobraževanja

Seminar: Potni nalogi in druga povračila stroškov

Razlogi za obisk izobraževanja

Nepravilno izpolnjen potni nalog ima lahko velike posledice tako za delavca kot za delodajalca, po drugi strani pa neizplačevanje teh stroškov pomeni kršenje delovno pravne zakonodaje in je tudi (v večini primerov) ekonomsko nesmotrno.
Za delodajalca je zato izredno pomembno, da pozna vso zakonodajo s tega področja.

PODROČJE
Finance
TERMIN
16.6.2020
ČAS TRAJANJA
9:00 – 14:00
OBLIKA PREDAVANJA
Seminar

Podrobnejši program delavnice

1. Pregled predpisov, ki urejajo to področje in povezava med njimi

  • Uredba o davčni obravnavi povračil stroškov in drugih dohodkov iz delovnega razmerja
  • Zakon o delovnih razmerjih, kolektivne pogodbe, interni akti
  • Slovenski računovodski standardi

2. Elementi naloga za službeno potovanje in obračuna potnih stroškov in evidentiranje

  • Nalog za službeno pot
  • Obračun potnih stroškov
  • Skupinski potni nalog – da ali ne?
  • Poročanje FURS na REK obrazcih
  • Obveznost prikaza izplačil (oziroma obveznosti zanje) na plačilni listi

3. Vrste povračil stroškov fizičnim osebam za službena potovanja v Sloveniji in tujini

  • Dnevnice
  • Kilometrina
  • Povračila stroškov prevoza na delo in iz dela ter prehrane na delu tudi v povezavi s potnimi nalogi
  • Terenski dodatek
  • Nadomestilo za ločeno življenje
  • Ostala povračila stroškov fizičnim osebam

4. Povračila stroškov fizičnim osebam v primeru napotitev

  • Kaj je napotitev?
  • Kratkotrajne napotitve
  • Dolgotrajne napotitve

5. Obravnava stroškov in bonitet v povezavi s službenimi avtomobili

  • Evidentiranje poti
  • Obračun bonitete za uporabo službenega avtomobila v zasebne namene
  • Ali moramo pisati potne naloge tudi, če si obračunavamo najvišjo boniteto?
  • Posebnosti pri tovornih avtomobilih

6. Nekatere posebnosti

  • Povračila stroškov prostovoljcem v nepridobitnih organizacijah
  • Povračila stroškov zaposlenim po pogodbah (podjemne, avtorske, poslovodske, prokura, študentje, delo na praksi…)
  • Obravnava vinjet
  • Izplačevanje akontacij
  • Ali se morajo priloge k potnemu nalogu glasiti na ime podjetja?

7. Praktični primeri in vprašanja

V zadnjem delu boste prejeli odgovore na vprašanja, ki jih tekom izobraževanja niste prejeli. Vabimo vas, da nam že pred izvedbo pošljete za vas zanimiva vprašanja, ki niso zajeta v programu.

Prijava na izobraževanje

Cilj izobraževanja

Vse o potnih nalogih

Izplačila po potnih nalogih in druga povračila stroškov fizičnim osebam so v praksi zelo pogosta in na prvi pogled enostavna, po drugi strani pa so ena najbolj občutljivih področij tako na strani davčne, kakor tudi na strani delovno pravne zakonodaje. Država nam s povračili stroškov fizičnim osebam dopušča, da si ob pravilnem vodenju in evidentiranju, del denarja izplačamo iz podjetja neobdavčeno, zato je razumljivo, da je na tem področju restriktivna.

FURS v zadnjem letu izvaja poostren nadzor nad potnimi nalogi oz potnimi stroški, zato je potrebno pri izpolnjevanju potnih nalogov vedno dodati dokazila o opravljenih službenih poteh.

Kako poteka nadzor?

Inšpektor vam da možnost, da v dveh dneh pojasnite in zbereta vsa dokazila o opravljenih službenih poteh za dve leti nazaj ter navedete konkretno vsebino pogovorov s strankami. Če inšpektor ugotovi, da ni nedvoumnih dokazil, lahko potne naloge izloči oz., jih prekvalificira v druge dohodke in temu ustrezno obdavči.

Dokazno breme v davčnem postopku je praviloma na strani davčnih zavezancev, zato je dokazovanje resničnosti in upravičenosti službenih poti s pravilno izpolnjenimi potnimi nalogi in spremljajočo dokumentacijo toliko bolj pomembno.

Potni nalog je tudi knjigovodska listina, hkrati pa tudi dokument s katerim delavca napotimo na službeno pot.

Cilji delavnice

Na izobraževanju boste spoznali:

  • Kakšen je pravilno izpolnjen potni nalog?
  • Kakšna je povezava med delovno pravno in davčno zakonodajo na tem področju?
  • Kako pravilno izplačati in evidentirati izplačilo po potnem nalogu?
  • Katere so oblike povračil stroškov fizičnim osebam in kakšna je povezava med njimi?
  • Kaj je boniteta in kakšno povezavo ima s povračili stroškov fizičnim osebam?
Prijava na izobraževanje

Komu je namenjeno izobraževanje

Izobraževanje je namenjeno:

  • direktorjem,
  • lastnikom podjetij,
  • podjetnikom,
  • računovodjem,
  • poslovodnim delavcem,
  • vodilnim delavcem, ki želijo razumeti in poznati davčno in delovno pravno zakonodajo na tem področju
  • vsem, ki jih ta tematika zanima
Prijava na izobraževanje

Prijave in popusti

30 % popust do 9. junija

Kotizacija znaša 227 EUR (DDV ni vključen).
V kolikor se prijavite do 9. junija vam pripada 30 % popust za zgodnjo prijavo. Kotizacija s popustom znaša 158,90 EUR (DDV ni vključen).
Za mala podjetja (do 10 zaposlenih) vam nudimo še dodaten 5 % popust. Popusti se seštevajo.

Prijava vključuje:

  • izvedbo delavnice z gradivi za prenos znanja v podjetju,
  • potrdilo o udeležbi,
  • odgovore na vaša konkretna vprašanja,
  • pijačo, prigrizek med odmori in parkiranje v garažni hiši GZS.

Izobraževanje bo potekalo:

Kdaj: v torek, 16. junija 2020, od 9.00 do 14.00
Kje: GZS, Dimičeva 13, 1000 Ljubljana.

Za udeležence so zagotovljena brezplačna parkirišča.

Prijava na izobraževanje
Obvestite me o novem terminu

Izvedba izobraževanja v vašem podjetju

Izobraževanje lahko izvedemo interno tudi v vašem podjetju.

Program se na podlagi predhodne analize v celoti prilagodi vašim zaposlenim in začrtanim ciljem izobraževanja.

Za podrobnejše informacije in ponudbo nam pišite na info@openit.si ali pokličite na 01 589 81 89.

Prijava na izobraževanje

Izjave udeležencev

Predavatelj

Marija Tomc Muc

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

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