{"id":2940,"date":"2022-06-23T11:35:44","date_gmt":"2022-06-23T11:35:44","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=2940"},"modified":"2022-06-23T11:35:44","modified_gmt":"2022-06-23T11:35:44","slug":"refakcija-pdv-a-za-2021-godinu-stranim-obveznicima","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/refakcija-pdv-a-za-2021-godinu-stranim-obveznicima\/","title":{"rendered":"Refakcija PDV-a za 2021. godinu stranim obveznicima"},"content":{"rendered":"

Zakonom o PDV-u propisano je pravo stranih obveznika na refakciju PDV-a obra\u010dunatog na isporuku pokretnih dobara i pru\u017eanje usluga u Srbiji. Strani obveznik mora podneti zahtev za refakciju kako bi ostvario ovo pravo. Pored podno\u0161enje zahteva za refakciju, potrebno je da strani obveznik ispuni dodatne uslove:<\/p>\n

    \n
  1. Ako je PDV za promet dobara i usluga iskazan u ra\u010dunu, i ukoliko je ra\u010dun pla\u0107en;<\/li>\n
  2. Minimalni iznos za koji se mo\u017ee podneti zahtev za refakciju iznosi EUR 200 u dinarskoj protivvrednosti;<\/li>\n
  3. Ako su ispunjeni uslovi pod kojima bi obveznik PDV mogao da ostvari pravo na odbitak prethodnog poreza za nabavljena dobra i usluge;<\/li>\n
  4. Ako poreski obveznik nije vr\u0161io promet dobara i usluga u Republici Srbiji, izuzev pojedinih usluga prevoza dobara koje su oslobo\u0111ene sa pravom na odbitak prethodnog poreza, usluga prevoza putnika autobusima za koji Uprava carine obra\u010dunava PDV, kao i dobara i usluga za koje obavezu obra\u010dunavanja PDV ima primalac istih.<\/li>\n<\/ol>\n

    Pored navedenih uslova, Zakonom o PDV-u propisan je i uslov uzajamnosti, kao poslednji koji mora biti ispunjen kako bi refakcija PDV-a bila mogu\u0107a. Republika Srbija ima uspostavljen uslov uzajamnosti sa 17 zemalja: Holandija, Slova\u010dka, Hrvatska, Danska, Austrija, Bosna i Hercegovina, Belgija, Crna Gora, Makedonija, Slovenija, Nema\u010dka, Velika Britanija, Turska \u2013 (refakcija je ograni\u010dena na isporuke dobara i pru\u017eanje usluga koje se odnose na prevoz, sajmove i sli\u010dno), \u0160vajcarska, Norve\u0161ka, Rumunija, Ma\u0111arska.<\/p>\n

    Zahtev za refakciju PDV za 2021. godinu mo\u017ee biti podnet najkasnije do 30. juna 2022. godine. Kako bi podneo zahtev za refakciju PDV-a, strani obveznik treba da poseduje srpski poreski identifikacioni broj.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Zakonom o PDV-u propisano je pravo stranih obveznika na refakciju PDV-a obra\u010dunatog na isporuku pokretnih dobara i pru\u017eanje usluga u Srbiji.<\/p>\n","protected":false},"author":1,"featured_media":2942,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,52,5,54,6,1,64],"tags":[],"yoast_head":"\nRefakcija PDV-a za 2021. godinu stranim obveznicima - Confida<\/title>\n<meta name=\"description\" content=\"Zakonom o PDV-u propisano je pravo stranih obveznika na refakciju PDV-a obra\u010dunatog na isporuku pokretnih dobara i pru\u017eanje usluga u Srbiji.\" \/>\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\/refakcija-pdv-a-za-2021-godinu-stranim-obveznicima\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refakcija PDV-a za 2021. godinu stranim obveznicima - 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