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TED - Tenders Electronic Daily (Publications Office of the EU) verified 1 week ago Contract award

Hrvatska - Revizorske usluge - Revizija financijskih izvještaja

Awarded Croatia Grad Zagreb Business services

Buyer HEP d.d.

€348,000 awarded value

Key facts

Awarded
Estimated value
€600,000
Procedure
Open procedure
  1. Awarded
  2. Published
View the official notice Watch this tender

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Awarded to

PKF FACT revizija d.o.o.; MOORE AUDIT CROATIA d.o.o.

Awarded value
€348,000 42% under the estimate of the same lots
Award date
Bids received
2
Record with this buyer
1 first contract from this buyer in the register

Description

Revizija konsolidiranih financijskih izvještaja za HEP grupu, revizija izvještaja HEP-a d.d. i ovisnih društava HEP grupe za 2025. i 2026. godinu. HEP d.d. je sukladno Zakonu o javnoj nabavi obvezan provesti postupak javne nabave za revizorske usluge koje nabavlja. HEP d.d. je kao subjekt od javnog interesa temeljem čl. 43.st.2. Zakona o reviziji dužan ugovoriti zakonsku reviziju s najmanje dva međusobno neovisna revizorska društva te takva zakonska revizija rezultira podnošenjem zajedničkog revizorskog izvješća iz čl.58.st.4. Zakona. Sukladno čl.20. Zakona o računovodstvu, obvezi revizije godišnjih financijskih izvještaja podliježu godišnji odvojeni i konsolidirani financijski izvještaji subjekata od javnog interesa te velikih i srednjih poduzetnika koji nisu od javnog interesa. S obzirom na predmet nabave, odnosno obvezu naručitelja da nabavi revizorske usluge od najmanje dva neovisna revizorska društva koja će istovremeno, zajednički provoditi zakonsku reviziju koja obuhvaća uobičajene faze organizacije revizorskog rada, pri čemu revizorska društva dijele rad između sebe na uravnotežen način, ili prema kvantitativnim ili prema kvalitativnim kriterijima, kako ne bi došlo do dupliciranja poslova te će u konačnici podnijeti zajedničko revizorsko izvješće, razvidno je da se radi o jednom poslu (predmetu nabave) za koji treba sklopiti jedan ugovor o reviziji s dva, međusobno neovisna revizorska društva. Sukladno Zakonu o reviziji, usluga revizije koju trebaju provesti zajednički dva neovisna revizorska društva je jedna usluga i kao takva je predmet nabave u smislu Zakona o javnoj nabavi. Nadalje, dokumentacijom o nabavi, pozivajući se na odredbe Zakona o reviziji, treba odrediti da se podnosi jedna ponuda od strane dva međusobno neovisna društva. Ponude koje će u postupku nabave zakonske (zajedničke) revizije dostavljati zainteresirana revizorska društva biti će ponude zajednice ponuditelja u smislu čl.3. Zakona o javnoj nabavi, kojim je propisano da je ponuditelj gospodarski subjekt koji je dostavio ponudu, a gospodarski subjekt je definiran, između ostaloga, kao fizička ili pravna osoba, uključujući zajednicu tih osoba. Ovakav način provedbe postupka nabave zakonske revizije za 2025. i 2026. godinu temelji se na zajedničkom mišljenju Ministarstva financija i Ministarstva gospodarstva od 13.08.2019. godine vezano uz način nabave usluge zakonske revizije koju zajednički obavljaju najmanje dva međusobno neovisna revizorska društva, kada uslugu nabavljaju obveznici primjene Zakona o javnoj nabavi.

Official source

Source: TED - Tenders Electronic Daily (Publications Office of the EU)

Always verify details on the official notice.

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Last verified against TED - Tenders Electronic Daily (Publications Office of the EU) 1 week ago

What this buyer has paid before

Based on 5 comparable contracts this buyer awarded in this sector over the last 4 years.

This award
€348,000
Estimated value
€600,000
Median award
€817,442
Middle half of past awards
€690,600 to €835,600

The award is smaller than three in four past awards.

Most recent awards

Award values as published by the official sources. Use them as a guide, not a rule: scope, lots and duration differ between contracts.

HEP d.d.

Croatia

notices in the register
174
awards
132
awarded in total
€127.9M

Who wins its contracts

Many suppliers
different companies won its awards
41
of the awards went to the three most frequent winners
35%
of its calls state an estimated value
100%

Based on 126 awards with a named winner over the last 3 years. Counted by award, not by value, because lot and framework amounts are not comparable. Concentrated means the three most frequent winners took 65% or more of the awards; many suppliers, under 35% with at least ten different winners.

Competition

tenders per lot on average (open and restricted procedures)
1.8
of those lots received a single tender
69%
of the awards went to companies based in another country
1%

As the official award notices state them, over the last 3 years. Tenders per lot count open and restricted procedures only: in a negotiated procedure or a direct award a single tender is the procedure itself. The country is the one the notice gives for the winner.

One dot per award, on the day it was signed, sized by its value. A ring is an award with no published value.

Awards most often to

  1. KING ICT d.o.o. 27 awards €8.2M
  2. Eviden d.o.o. 9 awards €6.8M
  3. STORM COMPUTERS d.o.o. 8 awards €12.9M

2 open tenders right now

Market context

open now in Business services
4,281
median open notice
€216,000

Who wins in this market

Many suppliers

Croatia · Business services

different companies won awards here
88
of the awards went to the three most frequent winners
17%
buyers awarded contracts here
59

Based on 183 awards with a named winner over the last 3 years. Counted by award, not by value, because lot and framework amounts are not comparable. Concentrated means the three most frequent winners took 65% or more of the awards; many suppliers, under 35% with at least ten different winners.

Competition

tenders per lot on average (open and restricted procedures)
2.1
of those lots received a single tender
47%
of the awards went to companies based in another country
2%
of the tenders came from another country
2%

As the official award notices state them, over the last 3 years. Tenders per lot count open and restricted procedures only: in a negotiated procedure or a direct award a single tender is the procedure itself. The country is the one the notice gives for the winner.

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