{"id":2245,"date":"2020-01-09T09:45:59","date_gmt":"2020-01-09T09:45:59","guid":{"rendered":"http:\/\/www.confida.rs\/rs\/?p=2245"},"modified":"2020-01-09T09:45:59","modified_gmt":"2020-01-09T09:45:59","slug":"mogucnost-promene-poreskog-perioda-za-obracun-pdv","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/mogucnost-promene-poreskog-perioda-za-obracun-pdv\/","title":{"rendered":"Promena poreskog perioda za obra\u010dun PDV-a na po\u010detku 2020. godine"},"content":{"rendered":"<h4><strong>Mogu\u0107nost promene poreskog perioda za obra\u010dun pdv iz kalendarskog tromese\u010dja u kalendarski mesec na po\u010detku 2020. godine.<\/strong><\/h4>\n<p>U zavisnosti od od iznosa ukupnog prometa dobara i usluga datog obveznika, propisana su <strong>dva poreska perioda za koje se obra\u010dunava PDV, podnosi poreska prijava i pla\u0107a PDV, a to su kalendarski mesec i kalendarsko tromese\u010dje.<\/strong><\/p>\n<p><strong>Kalendarski mesec<\/strong> je poreski period za obveznika PDV-a ukoliko:<\/p>\n<ul>\n<li><strong>ukupan ostvareni promet u prethodnih 12 meseci ve\u0107i od 50.000.000 dinara<\/strong>,<\/li>\n<li><strong>obveznik<\/strong> <strong>obra\u010dunava i pla\u0107a PDV po realizovanom (napla\u0107enom) potra\u017eivanju<\/strong>,<\/li>\n<li><strong>zapo\u010deto obavljanje PDV aktivnosti u teku\u0107oj kalendarskoj godini<\/strong>, za teku\u0107u i narednu kalendarsku godinu, i<\/li>\n<li><strong>odobrena promena poreskog perioda u kalendarski mesec<\/strong>, na osnovu podnetog zahteva.<\/li>\n<\/ul>\n<p><strong>Kalendarsko tromese\u010dje<\/strong> je poreski period za sve obveznike PDV-a za koje poreski period nije kalendarski mesec.<\/p>\n<h3>Promenu poreskog kalendarsog tromese\u010dja u kalendarski mesec mogu\u0107e je ostvarati podno\u0161enjem zahteva nadle\u017enom poreskom organu na po\u010detku kalendarske godine, i to do 15. januara 2020. godine.<\/h3>\n<p>Propisani rok je prekluzivan, pri \u010demu obveznik PDV predmetni zahtev ne mo\u017ee podneti nakon isteka predmetnog roka (neblagovremo podno\u0161enje zahteva).<\/p>\n<p><strong>Zahtev za promenu poreskog perioda u kalendarski mesec, obveznik PDV mo\u017ee podneti ukoliko proceni da ima interesa i da mu je celishodnije da obra\u010dunava PDV, podnosi poreske prijave i pla\u0107a PDV mese\u010dno. Zahtev se podnosi u pisanoj formi, u papirnom obliku, bez posebnog obrazlo\u017eenja.<\/strong><\/p>\n<p>Obveznik PDV-a kojem je odobrena data promena poreskog perioda iz kalendarskog tromese\u010dja u kalendarski mesec, obra\u010dunava PDV, podnosi poreske prijave i pla\u0107a PDV mese\u010dno u trajanju od <strong>najmanje <\/strong>12 meseci.<\/p>\n<p>Zakonom nije ograni\u010deno koliko najdu\u017ee ve\u0107 koliko najmanje mo\u017ee da traje primena odobrenog poreskog perioda.<\/p>\n<p>Shodno odredbi \u010dlana 48. stav 7. Zakona<strong>, zahtev za promenu poreskog perioda iz tromese\u010dnog u mese\u010dni primenjuje se i na obveznike PDV-a koji su u 2018. godini prvi put zapo\u010deli PDV aktivnost, kojima je za 2018. i 2019. godinu poreski period bio kalendarski mesec<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mogu\u0107nost promene poreskog perioda za obra\u010dun pdv iz kalendarskog tromese\u010dja u kalendarski mesec na po\u010detku 2020. godine. U zavisnosti od od iznosa ukupnog prometa dobara i usluga datog obveznika, propisana [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Promena poreskog perioda za obra\u010dun PDV-a na po\u010detku 2020. godine<\/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.confida.rs\/rs\/mogucnost-promene-poreskog-perioda-za-obracun-pdv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promena poreskog perioda za obra\u010dun PDV-a na po\u010detku 2020. godine\" \/>\n<meta property=\"og:description\" content=\"Mogu\u0107nost promene poreskog perioda za obra\u010dun pdv iz kalendarskog tromese\u010dja u kalendarski mesec na po\u010detku 2020. godine. U zavisnosti od od iznosa ukupnog prometa dobara i usluga datog obveznika, propisana [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.rs\/rs\/mogucnost-promene-poreskog-perioda-za-obracun-pdv\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/confida.rs\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-09T09:45:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2020\/01\/Copy-of-weshare-event.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Confida_Serbia\" \/>\n<meta name=\"twitter:site\" content=\"@Confida_Serbia\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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