| Abstract | Faktoring je specifičan oblik kratkoročnog financiranja na temelju prodaje kratkoročne imovine. Subjekti u poslovima faktoringa su dobavljač, pružatelj usluga faktoringa i kupac. S obzirom na sjedište subjekata u poslu faktoringa, posao faktoringa može biti tuzemni ili inozemni. Nadalje, u odnosu na nositelja rizika u poslu faktoringa, posao faktoringa se dijeli na regresni i bezregresni. Uz navedene vrste, kao posebna vrsta faktoringa, definiran je i dobavljački ili obrnuti faktoring. U Hrvatskoj je 2014. godine donesen Zakon o faktoringu (ZOF). Ciljevi donošenja ZOF-a su, očuvanje stabilnosti financijskog tržišta, povećanje pravne sigurnosti u faktoring transakcijama kako bi se povećala likvidnost poslovanja i što bi pozitivno utjecalo na rentabilnost i kreditnu sposobnost malih i srednjih poduzeća. Osim toga, ZOF-om je regulirano do tada posebnim zakonom neuređeno područje kao i poticanje daljnjeg razvoja faktoring usluga na način da bi pružatelji usluga faktoringa bili dobro organizirani poslovni subjekti sposobni ispuniti sve propisane regulatorne zahtjeve. Tako su ZOF-om, kao posebnim propisom za područje faktoringa, regulirana područja ugovora o faktoringu, prava i obveze subjekata u poslovima faktoringa, uvjeti za osnivanje, poslovanje i prestanak rada faktoring društva, način i uvjeti za prekogranično obavljanje djelatnosti, izvještavanje faktoring društva, te nadzor poslovanja i upravljanje rizicima u faktoring društvima. Posao faktoringa može obavljati samo specijalizirano faktoring društvo, kao i kreditna institucija u Republici Hrvatskoj (RH). Faktoring društvo u RH može biti osnovano kao dioničko društvo ili kao društvo s ograničenom odgovornošću. HANFA izdaje odobrenje za rad faktoring društva u RH te nadzire ispunjavanje uvjeta poslovanja faktoring društva. HANFA je izdala odobrenje za rad četiri faktoring društva u RH. Posao faktoringa može se obavljati samo na temelju Ugovora o faktoringu u kojem se pružatelj usluga faktoringa obvezuje pružiti uslugu faktoringa dobavljaču uz pravo na naplatu kamate, faktoring-naknade, administrativne naknade i drugih ugovorom utvrđenih troškova faktoringa. Ugovor o faktoringu mora biti sklopljen u pisanom obliku te se na njega primjenjuju odredbe Zakona o obveznim odnosima ako drugačije nije određeno Zakonom. Na Ugovoru se mora naznačiti o kojoj vrsti faktoringa se radi te mora sadržavati podatke o određenju predmeta faktoringa. Ugovor o faktoringu mora sadržavati vrstu, visinu i način obračuna, rokove dospijeća i naplate kamate koje zaračunava pružatelj usluga faktoringa te određenje faktoring naknade, administrativne naknade i ostalih troškova ukoliko su ugovoreni. |
| Abstract (english) | Factoring is a specific form of short-term financing based on the sale of short-term assets. Subjects in factoring business are the supplier, the factoring service provider and the customer. With regard to the headquarters of the entity in the factoring business, the factoring business can be domestic or foreign. Furthermore, in relation to the risk bearer in the factoring business, the factoring business is divided into recourse and non-recourse. In addition to the mentioned types, as a special type of factoring, supplier or reverse factoring is also defined. In 2014, the Law of Factoring (LOF) was adopted in Croatia. The objectives of the adoption of the LOF are to preserve the legal stability of the financial market, to increase security in factoring transactions in order to increase the liquidity of operations and which would have a positive effect on the profitability and creditworthiness of small and medium-sized enterprises. In addition, LOF regulated an area that had not been regulated by a special law until then, as well as encouraging the further development of factoring services in such a way that factoring service providers would be well-organized business entities capable of meeting all prescribed regulatory requirements. Thus, the LOF, as a special regulation for the area of factoring, regulates the areas of factoring contracts, the rights and obligations of subjects in factoring business, the conditions for the establishment, operation and termination of the factoring company, the manner and conditions for cross-border performance of activities, the reporting of the factoring company, and business supervision and risk management in factoring companies. The factoring business can be performed only by a specialized factoring company, as well as a credit institution in the Republic of Croatia (RC). A factoring company in the RC can be established as a joint-stock company or as a limited liability company. HANFA issues approval for the operation of factoring companies in the RC and supervises the fulfillment of the factoring company's operating conditions. HANFA has issued approval for the work of four factoring companies in the RC. Factoring work can only be performed on the basis of the Factoring Agreement in which the factoring service provider undertakes to provide factoring services to the supplier with the right to charge interest, factoring fees, administrative fees and other contractually determined factoring cost. The factoring contract must be concluded in writing and the provisions of the Obligatory Relations Act apply to it, unless otherwise specified by the Act. The contract must indicate what type of factoring it is and must contain information on determining the subject of factoring. The factoring contract must contain the type, amount and method of calculation, due dates and interest charges charged by the factoring service provider, as well as determination of the factoring fee, administrative fee and other cost if they are contracted. |
