{"id":3029,"date":"2022-09-26T08:25:03","date_gmt":"2022-09-26T08:25:03","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3029"},"modified":"2022-09-26T08:25:03","modified_gmt":"2022-09-26T08:25:03","slug":"oporezivanje-prihoda-nerezidentnih-pravnih-lica","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/oporezivanje-prihoda-nerezidentnih-pravnih-lica\/","title":{"rendered":"Oporezivanje prihoda nerezidentnih pravnih lica"},"content":{"rendered":"<p>Nerezidentna pravna lica imaju obavezu obra\u010dunavanja i pla\u0107anja poreza na dobit po odbitku<!--more--> u slu\u010daju kada od rezidentnih pravnih lica ili preduzetnika koji vode poslovne knjige u Republici Srbiji ostvaruju prihode po osnovu:<\/p>\n<ul>\n<li>dividendi i udela u dobiti u pravnom licu;<\/li>\n<li>naknada od autorskih i srodnih prava;<\/li>\n<li>kamata;<\/li>\n<li>naknada od davanja u zakup i podzakup nepokretnosti i pokretnih stvari na teritoriji Republike Srbije;<\/li>\n<li>naknada od usluga istra\u017eivanja tr\u017ei\u0161ta, ra\u010dunovodstvenih i revizorskih usluga i usluga pravnog i poslovnog savetovanja.<\/li>\n<\/ul>\n<h2><strong>Propisana stopa poreza<\/strong><\/h2>\n<p><strong>Propisana stopa poreza na dobit po odbitku je 20%, odnosno 25% na prihode koje ostvaruju nerezidentna pravna lica iz jurisdikcija sa preferencijalnim poreskim sistemom, tzv. \u201cporeski rajevi\u201d. <\/strong><\/p>\n<p>Poreska stopa kojom se oporezuju navedeni prihodi mo\u017ee biti ni\u017ea ukoliko je tako propisano me\u0111unarodnim ugovorom o izbegavanju dvostrukog oporezivanja, u slu\u010daju da zemlje rezidentstva isplatioca i primaoca prihoda imaju sklopljen takav ugovor.<\/p>\n<h2><strong>Uslovi za primenu povla\u0161\u0107enih stopa<\/strong><\/h2>\n<p>Uslov za primenu povla\u0161\u0107enih stopa propisanih ugovorima o izbegavanju dvostrukog oporezivanja je posedovanje potvrde o rezidentnosti primaoca prihoda-nerezidentnog pravnog lica, kao i pru\u017eanje dokaza da je to pravno lice stvarni vlasnik ostvarenih prihoda.<\/p>\n<p>Poreski obveznik poreza na dobit po odbitku je nerezidentno pravno lice primalac prihoda, dok je poreski platac isplatilac prihoda, a poreska obaveza nastaje u trenutku isplate prihoda.<\/p>\n<p>Republika Srbija trenutno primenjuje ugovore o izbegavanju dvostrukog oporezivanja sa vi\u0161e od 60 zemalja.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nerezidentna pravna lica imaju obavezu obra\u010dunavanja i pla\u0107anja poreza na dobit po odbitku<\/p>\n","protected":false},"author":1,"featured_media":3030,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,52,54,6,1,64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Oporezivanje prihoda nerezidentnih pravnih lica - Confida<\/title>\n<meta name=\"description\" content=\"Nerezidentna pravna lica imaju obavezu obra\u010dunavanja i pla\u0107anja poreza na dobit po odbitku. 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