{"id":13903,"date":"2018-11-14T09:59:15","date_gmt":"2018-11-14T09:59:15","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13903"},"modified":"2018-11-14T10:03:07","modified_gmt":"2018-11-14T10:03:07","slug":"normirani-ali-navadni-s-p","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/normirani-ali-navadni-s-p\/","title":{"rendered":"Normirani ali navadni s.p."},"content":{"rendered":"<p>Pri ustanavljanju podjetja, je posameznik pred odlo\u010ditvijo ali izbrati sistem normiranstva ali navadni s.p. Za pravilno odlo\u010ditev je potrebno upo\u0161tevati razli\u010dne dejavnike, kot so vi\u0161ina letnih prihodkov in odhodkov, mo\u017enost kori\u0161\u010denja olaj\u0161av, vrsto dejavnosti,&#8230;<\/p>\n<p>Pri normiranem s.p. se dav\u010dna osnova ugotavlja tako, da se od vseh dav\u010dno priznanih\u00a0prihodkov od\u0161teje 80% normiranih odhodkov, medtem ko se pri navadnem s.p. od dav\u010dno priznanih prihodkov od\u0161tejejo dav\u010dno priznani stro\u0161ki. Razlika je tudi pri uveljavljanju olaj\u0161av, saj normirancu le te niso priznane. Potreben je temeljen razmislek v kolikor vam poleg splo\u0161ne olaj\u0161ave pripada tudi olaj\u0161ava za investiranje ali olaj\u0161ava za vzdr\u017eevane dru\u017einske \u010dlane! <strong>Normiranci bodo iz tega razloga vedno prikazovali dobi\u010dek, medtem ko pri navadnem s.p. vedno le to ni tako.<\/strong><\/p>\n<p>Ker se normiranci navadno ne odlo\u010dajo za ra\u010dunovodjo, saj so dol\u017eni voditi le knjigo prihodkov, register osnovnih sredstev, evidence za obra\u010dunavanje DDV ( knjiga prejetih in izdanih ra\u010dunov ) ter morebitne druge evidence ( npr. vodenje zalog ), potrebujejo osvojiti znanja na podro\u010dju SRS in Zdoh-2. \u0160e posebej z 01.01.2019, ko se bo spremenil na\u010din pripoznavanja prihodkov.<\/p>\n<p>Normirani odhodki so sedaj omejeni \u0161e z absolutnim zneskom, ki zna\u0161a 40.000 eur oziroma 80.000 eur pri podjetnikih, ki imajo zavarovano vsaj eno osebo za polni delovni \u010das za najmanj 5 mescev v koledarskem letu. Tako npr. pri podjetniku, ki bo ustvaril v letu 55.000 eur prihodkov, bodo odhodki priznani samo v vi\u0161ini 40.000, v kolikor nima zavarovane osebe za polni delovni \u010das. Posledi\u010dno je vi\u0161ja dav\u010dna osnova. Prag, ki dolo\u010da kdaj mora podjetnik obvezno izstopiti iz sistema ugotavljanja dav\u010dne osnove po normiranih odhodkih zna\u0161a 300.000 prihodkov v dveh zaporednih letih. Posebna previdnost je potrebna v kolikor bo povezana oseba prav tako priglasila normiranstvo, saj se prihodki povezanih oseb se\u0161tevajo, seveda v kolikor podjetnik ne bo dokazal, da je situacija pristna ali da ne gre za tehtne poslovne razloge. <span style=\"color: #993300;\"><a style=\"color: #993300;\" href=\"http:\/\/www.racunovodstvo-kosljar.com\/en\/novosti-v-letu-2018\/\">Ve\u010d o tem&#8230;<\/a><\/span><\/p>\n<p>Razlika je tudi pri obdav\u010ditvi, saj je navadni s.p. obdav\u010den po dohodninski lestvici. Dohodek se vklju\u010duje v letno odmero dohodnine, medtem, ko je normiranec obdav\u010den v vi\u0161ini 20% in gre za dokon\u010dni davek, kar pomeni, da se ne v\u0161teva v letno odmero dohodnine.<\/p>\n<p>Podajamo primer obra\u010duna za polni s.p. Pri stro\u0161kih so upo\u0161tevani splo\u0161ni stro\u0161ki, ki jih morebiti podjetnik ima ( potni stro\u0161ki, stro\u0161ki elektrike in ogrevanja, pisarni\u0161ki material, ban\u010dni stro\u0161ki,&#8230;), prispevki so upo\u0161tevani brez olaj\u0161ave za novoustanovljena podjetja, prav tako niso upo\u0161tevane olaj\u0161ave za vlaganja ali za dru\u017einske \u010dlane. Ve\u010d o olaj\u0161avah si lahko preberete <span style=\"color: #993300;\"><a style=\"color: #993300;\" href=\"http:\/\/www.racunovodstvo-kosljar.com\/en\/uveljavljanje-olajsave-za-vlaganja\/\">tukaj<\/a><\/span>.<\/p>\n<p style=\"padding-left: 240px;\">Polni s.p.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Normirani s.p.<\/p>\n<p>Letni prihodki\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12.000<\/p>\n<p>Letni odhodki\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.100\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.100<\/p>\n<p>Letni prispevki\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.474,92\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.474,92<\/p>\n<p>Olaj\u0161ave\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a06.519,82\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 \/<\/p>\n<p>Dohodnina\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.920<\/p>\n<p>Mese\u010dna akontacija\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 160<\/p>\n<p><strong>Celotni stro\u0161ki podjetnika\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a05.574,92\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 7.494,92<\/strong><\/p>\n<p>Za la\u017ejo in pravilno\u00a0odlo\u010ditev je potrebno znanje ra\u010dunovodje, katera upo\u0161teva vse dejavnike, razmerje med prihodki in odhodki,&#8230;, kot tudi za pravilnost oddanih obra\u010dunov, saj je \u017ee postala praksa dav\u010dnih organov, da\u00a0napotuje normirance k ra\u010dunovodskim servisom zaradi nepoznavanja predpisov in zakonodaje.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Pri ustanavljanju podjetja, je posameznik pred odlo\u010ditvijo ali izbrati sistem normiranstva ali navadni s.p. Za pravilno odlo\u010ditev je potrebno upo\u0161tevati razli\u010dne dejavnike, kot so vi\u0161ina letnih prihodkov in odhodkov, mo\u017enost kori\u0161\u010denja olaj\u0161av, vrsto dejavnosti,&#8230; Pri normiranem s.p. se dav\u010dna osnova ugotavlja tako, da se od  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":13904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-13903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Normirani ali navadni s.p. - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Pri ustanavljanju podjetja, je posameznik pred odlo\u010ditvijo ali izbrati sistem normiranstva ali navadni s.p. 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