{"id":82063,"date":"2023-02-07T09:27:01","date_gmt":"2023-02-07T08:27:01","guid":{"rendered":"https:\/\/www.podunavlje.info\/dir\/?p=82063"},"modified":"2023-02-08T07:54:10","modified_gmt":"2023-02-08T06:54:10","slug":"od-1-februara-startovao-novi-pravilnik-o-porezu-na-dodatu-vrednost","status":"publish","type":"post","link":"https:\/\/www.podunavlje.info\/dir\/2023\/02\/07\/od-1-februara-startovao-novi-pravilnik-o-porezu-na-dodatu-vrednost\/","title":{"rendered":"Pravilnik o porezu na dodatu vrednost: PDV i na usluge i robu za strance"},"content":{"rendered":"<p>Izvor: <a href=\"https:\/\/preduzetnistvo.gov.rs\/vesti\/od-1-februara-startovao-novi-pravilnik-o-porezu-na-dodatnu-vrednost\/\">Portal preduzetni\u0161tva<\/a>,7.\u00a0 februar 2023 &#8211; Novi Pravilnik o porezu na dodatnu vrednost stupio je na snagu po\u010detkom februara. Ovim dokumentom propisuje se\u00a0obaveza vr\u0161enja internog obra\u010duna od strane poreskog du\u017enika za sve promete usluga bez naknade koje su priml\u0458ene od stranih lica koja nisu obveznici PDV-a u \u00a0Srbiji, bilo da su one pru\u017eene u poslovne ili neposlovne svrhe.<\/p>\n<p>Predlo\u017eenim izmenama nije poja\u0161njena mogu\u0107nost odbitka PDV-a po ovom osnovu, bilo da je re\u010d o uslugama koje su pru\u017eene u poslovne ili neposlovne svrhe.<\/p>\n<p>Pravilnikom je\u00a0izvr\u0161eno brisanje odredbi koje se odnosi na avanse za promet usluga iz oblasti gra\u0111evinarstva za koje se ispostavi da se promet ne smatra uslugama iz oblasti gra\u0111evinarstva i obrnuto.<\/p>\n<p>Kada je re\u010d o na\u010dinu utvr\u0111ivanja poreske osnovice kod prometa koji se vr\u0161i uz naknadu, izmenama i dopunama Pravilnika o PDV-u je predvi\u0111eno dodavanje novog \u010dlana koji bli\u017ee odre\u0111uje na\u010din odre\u0111ivanja tr\u017ei\u0161ne vrednosti za potrebe utvr\u0111ivanja poreske osnovice na koju se obra\u010dunava PDV u vezi sa naknadama ili delu naknade koja se ne ostvaruju u novcu, ve\u0107 u obliku prometa dobara i usluga, prometom dobara ili usluga, koje \u010dine ulog u privredno dru\u0161tvo i prometom dobara, odnosno usluga izme\u0111u lica koja se smatraju povezanim licima u smislu Zakona o PDV-u.<\/p>\n<p>Izmene u delu koji se odnosi na izdavanje ra\u010duna su mahom posledica obaveze izdavanja elektronskih faktura i Zakona o fiskalizaciji, odnosno izvr\u0161ene su izmene samih termina.<\/p>\n<p>Dodatno, predvi\u0111eno je da obveznik PDV koji vr\u0161i promet dobara i usluga za koji je propisano poresko oslobo\u0111enje sa pravom na odbitak prethodnog poreza izdaje ra\u010dun u kojem ne iskazuje podatke o iznosu osnovice, poreskoj stopu koja se primenjuje, iznosu PDV koji je obra\u010dunat na osnovicu i napomenu da se za promet dobara i usluga primenjuje sistem naplate ima obavezu uno\u0161enja broja potvrde o poreskom oslobo\u0111enju Poreske uprave ako se poresko oslobo\u0111enje za taj promet ostvaruje na osnovu te potvrde.<\/p>\n<p>Definisane su\u00a0\u00a0i situacija u kojoj obveznik PDV izdaje ra\u010dun za promet koji je delom oporeziv PDV-om, a delom oslobo\u0111en obaveze obra\u010duna PDV. U navedenom slu\u010daju za deo prometa koji je oporeziv PDV-om u ra\u010dunu iskazuje poresku osnovicu za obra\u010dunavanje PDV i obra\u010dunati PDV, a za deo prometa koji je oslobo\u0111en PDV-a iskazuje iznos naknade.<\/p>\n<p>\u0160ta je jo\u0161 predvi\u0111eno novim Pravilnikom o\u00a0PDV-u.\u00a0pogledajte\u00a0<a href=\"https:\/\/www.paragraf.rs\/propisi\/pravilnik-o-porezu-na-dodatu-vrednost-pdv.html\"><strong>OVDE<\/strong><\/a>.<\/p>\n<p style=\"text-align: right;\"><em>Objavljeno na <a href=\"https:\/\/preduzetnistvo.gov.rs\/vesti\/od-1-februara-startovao-novi-pravilnik-o-porezu-na-dodatnu-vrednost\/\">preduzetnistvo.org.rs<\/a><\/em><\/p>\n<p style=\"text-align: right;\"><em>Ilistracija: pixabay.com<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Izvor: Portal preduzetni\u0161tva,7.\u00a0 februar 2023 &#8211; Novi Pravilnik o porezu na dodatnu vrednost stupio je na snagu po\u010detkom februara. Ovim dokumentom propisuje se\u00a0obaveza vr\u0161enja internog obra\u010duna od strane poreskog du\u017enika za sve promete usluga bez naknade koje su priml\u0458ene od stranih lica koja nisu obveznici PDV-a u \u00a0Srbiji, bilo da su one pru\u017eene u poslovne [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":82064,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7222,396],"tags":[2279,18749],"class_list":["post-82063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-najnovije","category-prenosimo","tag-pdv","tag-pravilnik-o-porezu-na-dodatnu-vrednost"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pravilnik o porezu na dodatu vrednost: PDV i na usluge i robu za strance -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.podunavlje.info\/dir\/2023\/02\/07\/od-1-februara-startovao-novi-pravilnik-o-porezu-na-dodatu-vrednost\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pravilnik o porezu na dodatu vrednost: PDV i na usluge i robu za strance -\" \/>\n<meta property=\"og:description\" content=\"Izvor: Portal preduzetni\u0161tva,7.\u00a0 februar 2023 &#8211; Novi Pravilnik o porezu na dodatnu vrednost stupio je na snagu po\u010detkom februara. 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