Poslovna izobraževanja

15% popust

za prijave

do 2. decembra 2025

Prijava na webinar

Webinar: Potni nalogi in druga povračila stroškov

Razlogi za prijavo na webinar

Povračila stroškov – kot so potni nalogi, kilometrina, prehrana in prevoz – pogosto delujejo rutinsko, a so hkrati eno najstrožje nadzorovanih področij v praksi. Napačno izpolnjen potni nalog ali neustrezno evidentirani stroški lahko vodijo do visokih davčnih bremen, prekrškov ali celo kazenskih postopkov. Na drugi strani pa pravilno in zakonito izplačevanje teh stroškov omogoča optimizacijo davčnih obveznosti in zaščito tako delodajalca kot zaposlenih.

Na webinarju boste pridobili ključne pravne, davčne in računovodske usmeritve ter praktične napotke in konkretne primere s področja izplačil povračil stroškov fizičnim osebam – tako v Sloveniji kot ob napotitvah v tujino.

PODROČJE
Finance
TERMIN
3.12.2025
ČAS TRAJANJA
10:00 – 13:00
OBLIKA PREDAVANJA
Webinar

Podrobnejši program delavnice

1. Uvod v zakonodajni okvir

  • Hierarhija predpisov: ZDR-1, kolektivne pogodbe, interni akti, Uredbe, SRS
  • Kaj določa delovno-pravna zakonodaja in kaj davčna?

2. Potni nalogi in obračun potnih stroškov

  • Kdaj in kako izdati potni nalog?
  • Katere podatke mora vsebovati pravilno izpolnjen potni nalog?
  • Obračun in dokazila: katere priloge so ključne?
  • Skupinski potni nalogi: dovoljeni primeri in pasti
  • Vloga potnega naloga kot knjigovodske listine

3. Povračila stroškov za službena potovanja (SLO & tujina)

  • Dnevnice: višine, pogoji, izključitve (zajtrk, kosilo, itd.)
  • Kilometrina in pravila glede začetne točke poti
  • Stroški prevoza, parkirnine, vinjete – kdaj so neobdavčeni?
  • Prehrana in prevoz na delo – praktične razlike, zanka z javnim prevozom
  • Primeri iz prakse in napačne interpretacije

4. Terenski dodatek in nadomestilo za ločeno življenje

  • Pogoji za upravičenost
  • Medsebojna izključitev terenskega dodatka in nadomestila
  • Kaj pomeni “ločeno življenje” in kdaj je nadomestilo obdavčeno?

5. Napotitve na delo v tujino

  • Razlika med službeno potjo in napotitvijo
  • Kratkotrajne in dolgotrajne napotitve: razlike v povračilih
  • Kaj krije davčno priznan strošek?
  • Posebna davčna olajšava (do 1.000 €) pri dolgotrajnih napotitvah

6. Službena vozila in bonitete

  • Boniteta za uporabo vozila v zasebne namene: kdaj nastane?
  • Izračun bonitete in vpliv števila prevoženih km
  • Posebnosti za električna vozila, vinjete, dodatke

7. Povračila pri drugih pogodbah in posebni primeri

  • Avtorske in podjemne pogodbe, prokura, sejnine
  • Povračila prostovoljcem
  • Posebnosti v nepridobitnih organizacijah
  • Obravnava stroškov za reprezentanco, izobraževanja, zavarovanja

8. Nadzor FURS in najpogostejše napake

  • Kako poteka nadzor?
  • Kaj mora delodajalec dokazati?
  • Najpogostejše napake: pisanje potnih nalogov za nazaj, neustrezne priloge, manjkajoči podpisi, itd.
  • Možne sankcije: globe, kazenske ovadbe

9. Odgovori na vprašanja udeležencev

  • Možnost individualnih vprašanj in komentarjev
  • Primeri iz vaše prakse
Prijava na webinar

Cilj izobraževanja

Webinar vam bo ponudil celovit pregled in razumevanje zakonodaje, pravil ter konkretnih postopkov, povezanih s potnimi nalogi in drugimi povračili stroškov fizičnim osebam. Po izobraževanju boste znali:

1. Pravilno izpolnjevati potne naloge in obračune

  • katere podatke mora potni nalog obvezno vsebovati,
  • kako zagotoviti ustrezno dokumentacijo in dokazila,
  • katere so najpogostejše napake in kako se jim izogniti.

2. Povezati davčno in delovno pravno zakonodajo

  • razumeti razliko med davčnimi pravili in delovno pravnimi obveznostmi,
  • upoštevati kolektivne pogodbe, interne akte in uredbe,
  • vedeti, kdaj stroški niso priznani in kdaj se štejejo za boniteto.

3. Ustrezno izplačati povračila stroškov

  • dnevnice, kilometrina, prevoz, prehrana, prenočevanja, vinjete,
  • izračunati neobdavčene zneske po aktualni zakonodaji,
  • ločiti med stroški na službeni poti in stroški na napotitvi.

4. Razlikovati med službeno potjo in napotitvijo

  • poznati pogoje za kratkotrajne in dolgotrajne napotitve,
  • razumeti obdavčitev in posebne olajšave.

5. Obvladati izzive v praksi in pri inšpekcijskem nadzoru

  • kako ravnati ob nadzoru FURS,
  • katera dokazila morate hraniti in kako dolgo,
  • kaj pomeni “dokazno breme” in kako se zaščititi pred sankcijami.
Prijava na webinar

Komu je namenjeno izobraževanje

Izobraževanje je namenjeno:

  • lastnikom podjetij,
  • podjetnikom,
  • računovodjem,
  • poslovodnim delavcem,
  • vodilnim delavcem, ki želijo razumeti in poznati davčno in delovno pravno zakonodajo na tem področju,
  • vsem, ki v podjetju skrbijo za izplačila, službena potovanja in skladnost z zakonodajo.
Prijava na webinar

Cena izobraževanja s popusti

15 % popust do 2. decembra

Redna cena webinarja znaša 220 EUR (DDV ni vključen).
Če se prijavite do vključno 2. decembra, 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 sredo, 3. decembra 2025, od 10.00 do 13.00.
Kje: preko 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 druga povračila stroškov

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