{"id":2833,"date":"2022-02-02T07:53:17","date_gmt":"2022-02-02T07:53:17","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=2833"},"modified":"2022-02-02T07:53:17","modified_gmt":"2022-02-02T07:53:17","slug":"poreski-tretman-digitalne-imovine","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/poreski-tretman-digitalne-imovine\/","title":{"rendered":"Poreski tretman digitalne imovine"},"content":{"rendered":"<p>Dono\u0161enjem Zakona o digitalnoj imovini, poreski tretman digitalne imovine je dosta povoljniji, nego pre kada digitalna imovina nije bila regulisana na\u0161im zakonodavstvom.<!--more--><\/p>\n<h5><strong>FIZI\u010cKA LICA <\/strong><\/h5>\n<p>Zakonom o porezu na dohodak gra\u0111ana digitalna imovina oporezuje se porezom na kapitalne dobitke, koji nastaje razlikom izme\u0111u prodajne i nabavne cene digitalne imovine. Poreska stopa kojoj podle\u017ee kapitalni dobitak jeste 15%. Na prihod od kapitalne dobiti ne obra\u010dunavaju se i ne pla\u0107aju doprinosi za obavezno socijalno osiguranje. Tako\u0111e, dobit ostvarena prenosom digitalne imovine ne podle\u017ee oporezivanju godi\u0161njim porezom na dohodak gra\u0111ana.<\/p>\n<p><strong>Me\u0111utim postoje odre\u0111ene poreske olak\u0161ice, a one su:<\/strong><\/p>\n<ul>\n<li>Obveznik koji nov\u010dana sredstva ostvarena prodajom digitalne imovine u roku od 90 dana od dana prodaje ulo\u017ei u osnovni kapital privrednog dru\u0161tva rezidenta Republike ili osnovni kapital investicionog fonda, a \u010diji se centar poslovnih i investicionih aktivnosti nalazi na teritoriji Republike, osloba\u0111a se 50% poreza na kapitalni dobitak, \u0161to zna\u010di da \u0107e poreska stopa u tim okolnostima iznosti 7,5%;<\/li>\n<li>Ukoliko obveznik nov\u010dana sredstva ostvarena prodajom vitalne imovine u roku od 12 meseci od dana prodaje ulo\u017ei u gore navedene namene, ostvaruje pravo na povra\u0107aj 50% pla\u0107enog poreza na kapitalni dobitak.<\/li>\n<\/ul>\n<p>Na\u010din utvr\u0111ivanja iznosa nabavne cene je najve\u0107i problem za utvr\u0111ivanje iznosa poreske osnovice, jer ne postoji konkretan dokaz koji bi bio prihvatljiv za Poresku upravu prilikom utvr\u0111ivanja nabavne cene. Snimak ekrana je jedini materijalni dokaz koji biste mogli pribaviti trgovanjem na stranim berzama, ali njegova autenti\u010dnost bi bila upitna. Sigurnija zona jesu lokalne berze kojim se dobija dokument koji sadr\u017ei nabavnu cenu.<\/p>\n<h5><strong>PRAVNA LICA<\/strong><\/h5>\n<p><strong>Zakon o porezu na dodatu vrednost<\/strong><\/p>\n<p>Nakon izmena Zakona o porezu na dodatu vrednost, predvi\u0111eno je osloba\u0111anje od pla\u0107anja PDV-a u slu\u010daju prenosa virtuelnih valuta i zamene virtuelnih valuta za nov\u010dana sredstva u skladu sa Zakonom o digitalnoj imovini. Prenos virtuelnih valuta i zamena virtuelnih valuta za nov\u010dana sredstva predstavlja usku formulaciju, te se svaki prenos posebno razmatra da li podle\u017ee oporezivanju PDV-om, tj da li se mo\u017ee podvesti pod ovu formulaciju.<\/p>\n<p><strong>Zakon o porezu na dobit pravnih lica<\/strong><\/p>\n<p>Prenos digitalne imovine od strane pravnog lica se u skladu sa Zakonom o porezu na dobit pravnih lica tretira kao kapitalni dobitak i oporezuje se po poreskoj stopi od 15%. Svaki prenos digitalne imovine oporezuje se kao kapitalni dobitak, osim pravnog lica koji se bavi posredovanjem u prometu digitalne imovine, tada pravno lice podle\u017ee druga\u010dijoj vrsti oporezivanja.<\/p>\n<p>Kapitalni dobitak predstavlja razliku izme\u0111u nabavne i prodajne cene, dok nabavna cena predstavlja cenu koju obveznik dokumentuje kao stvarno pla\u0107enu.<\/p>\n<p>Poresko oslobo\u0111enje ukoliko kapitalnu dobit investira u drugo pravno lice ili investicioni fond koji su rezidenti Republike Srbije i ukoliko ulaganje izvr\u0161i u istoj godini u kojoj pribavio kapitalnu dobit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dono\u0161enjem Zakona o digitalnoj imovini, poreski tretman digitalne imovine je dosta povoljniji, nego pre kada digitalna imovina nije bila regulisana na\u0161im zakonodavstvom.<\/p>\n","protected":false},"author":1,"featured_media":2834,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,52,67,54,6,1,64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - 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