{"id":3102,"date":"2022-12-16T14:19:37","date_gmt":"2022-12-16T14:19:37","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3102"},"modified":"2022-12-16T14:19:37","modified_gmt":"2022-12-16T14:19:37","slug":"predstojece-izmene-i-dopune-zakona","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/predstojece-izmene-i-dopune-zakona\/","title":{"rendered":"Predstoje\u0107e izmene i dopune zakona"},"content":{"rendered":"

Vlada Republike Srbije je na sednici odr\u017eanoj 17. novembra 2022.<\/strong> godine usvojila i uputila u skup\u0161tinsku proceduru nekoliko predloga zakona o izmenama i dopunama vi\u0161e zakona.<\/strong><\/p>\n

U nastavku izdvajamo nekoliko najzna\u010dajnijih izmena i dopuna<\/strong>.<\/p>\n

Zakon o elektronskom fakturisanju <\/strong><\/h2>\n

U pogledu Zakona o elektronskom fakturisanju<\/strong> o\u010dekuju se slede\u0107e izmene i dopune:<\/strong><\/p>\n

    \n
  • Pro\u0161iruje se opseg transakcija za koje ne postoji obaveza izdavanja elektronske fakture, i to za:
    \nisporuku elektri\u010dne energije i uslugu preuzimanja elektri\u010dne energije u energetski sistem, osim isporuke elektri\u010dne energije za krajnju potro\u0161nju;
    \npromet dobara i usluga bez naknade;
    \ntransakcije po osnovu kojih se pla\u0107a naknada koja predstavlja javni prihod;
    \nzahtev za isplatu tro\u0161kova i nagrada u sudskim i drugim postupcima, koji se ispla\u0107uju iz sredstava suda, odnosno drugog organa kod kojeg se vodi postupak, na osnovu odluke suda, odnosno drugog organa.<\/li>\n
  • Propisuje se obaveza obveznika poreza na prihod od samostalne delatnosti i obveznika poreza na dobit pravnih lica, osim subjekta javnog i privatnog sektora, da se prijavljuje za kori\u0161\u0107enje sistema elektronskih faktura pre podno\u0161enja zahteva za isplatu subjektu javnog sektora;<\/li>\n
  • Propisuje se mogu\u0107nost naknadnog prihvatanja odbijene elektronske fakture;<\/li>\n
  • Predvi\u0111ene su zna\u010dajne izmene u vezi sa elektronskim evidentiranjem obra\u010duna PDV-a.<\/li>\n<\/ul>\n

    Primena izmena i dopuna Zakona o elektronskom fakturisanju zapo\u010dinje 1. januara 2023. godine, osim odredbe kojom je predvi\u0111eno da se elektronska faktura koja je odbijena mo\u017ee naknadno prihvatiti, a koja se primenjuje od 1. juna 2023. godine za elektronske fakture koje se evidentiraju u Centralnom registru faktura.<\/strong><\/p>\n

    Zakon o porezu na dohodak gra\u0111ana i zakon o doprinosima za obavezno socijalno osiguranje<\/strong><\/h2>\n

    Izmene i dopune Zakona o porezu na dohodak gra\u0111ana i Zakona o doprinosima za obavezno socijalno osiguranje primenjiva\u0107e se od 1. januara 2023. godine, a u nastavku se nalazi nekoliko najbitnijih novina:<\/strong><\/p>\n

      \n
    • Pla\u0107anje godi\u0161njeg poreza na dohodak gra\u0111ana vr\u0161i\u0107e se samooporezivanjem na dohodak ostvaren u kalendarskoj godini;<\/li>\n
    • Pove\u0107anje neoporezivog iznosa zarade sa 19 300 na 21 712 dinara;<\/li>\n
    • Smanjenje procenta doprinosa za penzijsko i invalidsko osiguranje sa 25% na 24%.<\/li>\n
    • Produ\u017eavanje trajanja olak\u0161ice za novozaposlena lica do kraja 2023. godine;<\/li>\n
    • Novi model oporezivanja frilensera.<\/li>\n<\/ul>\n

      Podzakonski akt za izvr\u0161avanje Zakona o porezu na dohodak gra\u0111ana bi\u0107e donet u roku od 120 dana od dana stupanja na snagu ovog zakona, odnosno osmog dana od objavljivanja u \u201cSlu\u017ebenom glasniku Republike Srbije\u201d.<\/p>\n

      Zakon o porezima na imovinu <\/strong><\/h2>\n

      Izmene i dopune Zakona o porezima na imovinu primenjuje se od 01. januara 2023. godine, a izme\u0111u ostalog izmene se odnose na:<\/strong><\/p>\n

        \n
      • Porez na prenos apsolutnih prava pla\u0107\u0430 se i na sticanje prava na kori\u0161\u0107enje parking mesta u otvorenom stambenom bloku ili stambenom kompleksu;<\/li>\n
      • Na\u010din obra\u010duna amortizacije za izvr\u0161enu dogradnju na izgra\u0111enim objektima;<\/li>\n
      • Utvr\u0111ivanje, naplata i kontrola poreza na nasle\u0111e i poklon i poreza na prenos apsolutnih prava od 01. januara 2024. godine u potpunosti \u0107e se vr\u0161iti od strane jedinica lokalne samouprave.<\/li>\n<\/ul>\n

        Porez na imovinu utvr\u0111iva\u0107e se i pla\u0107ati u skladu sa ovim zakonom ve\u0107 od poreza koji se obra\u010dunava za 2023. godinu<\/strong>, dok \u0107e se porez na nasle\u0111e i poklon<\/strong>, odnosno porez na prenos apsolutnih prava, za \u010dije utvr\u0111ivanje je postupak zapo\u010det po propisima koji va\u017ee do po\u010detka primene ovog zakona, utvrditi primenom zakona koji je bio na snazi na dan nastanka poreske obaveze.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

        Vlada Republike Srbije je na sednici odr\u017eanoj 17. novembra 2022. godine usvojila i uputila u skup\u0161tinsku proceduru nekoliko predloga zakona o izmenama i dopunama vi\u0161e zakona.<\/p>\n","protected":false},"author":1,"featured_media":3103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[4,52,1],"tags":[],"yoast_head":"\nPredstoje\u0107e izmene i dopune zakona - Confida<\/title>\n<meta name=\"description\" content=\"Vlada Republike Srbije je usvojila i uputila u skup\u0161tinsku proceduru nekoliko predloga zakona o izmenama i dopunama vi\u0161e zakona.\" \/>\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\/predstojece-izmene-i-dopune-zakona\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Predstoje\u0107e izmene i dopune zakona - 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