{"id":3137,"date":"2023-01-20T16:05:54","date_gmt":"2023-01-20T16:05:54","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3137"},"modified":"2023-01-20T16:05:54","modified_gmt":"2023-01-20T16:05:54","slug":"azuriranje-poreskih-kategorija-u-sef-u","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/azuriranje-poreskih-kategorija-u-sef-u\/","title":{"rendered":"A\u017euriranje poreskih kategorija u SEF-u"},"content":{"rendered":"<p><strong>Ministarstvo finansija objavilo je a\u017eurirane poreske kategorije sistema elektronskih faktura<\/strong> 30. decembra 2022. godine. <!--more-->A\u017euriranje se odnosi na <strong>izmene u pogledu opisa nekih poreskih kategorija, u smislu njihove upotrebe, a slede\u0107a a\u017eurirana pravila primenjuju se na dve navedene poreske kategorije, po\u010dev od 01. januara 2023. godine<\/strong>.<\/p>\n<h2><strong>Dve poreske kategorije<\/strong><\/h2>\n<p><strong>Kategorija OE \u2013 nije predmet oporezivanja PDV 2 i odnosi se na iznose:<\/strong><\/p>\n<ul>\n<li>prenosa vi\u0161enamenskih vrednosnih vau\u010dera;<\/li>\n<li>transakcija po osnovu kojih lica iz \u010dlana 9. Zakona o PDV-u nisu poreski obveznici;<\/li>\n<li>koji se ne ura\u010dunavaju u poresku osnovicu u skladu sa \u010dlanom 17. stav 4. ta\u010d. 2) i 3) Zakona o PDV-u;<\/li>\n<li>rate dospele za pla\u0107anje posle izvr\u0161ene transakcije;<\/li>\n<li>ostalih transakcija i potra\u017eivanja po osnovu kojih ne postoji obaveza obra\u010dunavanja PDV-a (npr. isporuka dobara, odnosno pru\u017eanje usluga bez naknade, koja nije predmet oporezivanja PDV-om, potra\u017eivanja po osnovu naknade \u0161tete, ugovorne kazne, depozita itd).<\/li>\n<\/ul>\n<p>Napomenuto je i da za potra\u017eivanja po osnovu prenosa vi\u0161enamenskih vrednosnih vau\u010dera, naknade \u0161tete, ugovorne kazne, depozita, kamate za neblagovremeno pla\u0107anje i druga potra\u017eivanja po osnovu kojih ne postoji obaveza obra\u010dunavanja PDV-a, <strong>ne postoji obaveza izdavanja elektronske fakture<\/strong>, osim kada je zahtev za isplatu upu\u0107en subjektu javnog sektora.<\/p>\n<p><strong>Kategorija N \u2013 Anuliranje odnosi se na:<\/strong><\/p>\n<ul>\n<li>anuliranje podataka o prometu dobara i usluga koji se vr\u0161i bez naknade, uklju\u010duju\u0107i i promet bez naknade za koji se smatra da nije izvr\u0161en u skladu sa \u010dl. 6. stav 1. ta\u010dka 1) i 6a Zakona o PDV-u;<\/li>\n<li>anuliranje dela iznosa za pla\u0107anje zbog primene Zakona o PDV-u ili drugog zakona (npr. za promet izme\u0111u povezanih lica kod kojeg se osnovica za obra\u010dunavanje PDV odre\u0111uje u skladu sa \u010dlanom 17b, za promet akciznih proizvoda za koji obavezu pla\u0107anja akcize nema isporu\u010dilac akciznih proizvoda, za promet sekundarnih sirovina i otpada u slu\u010daju kada se pla\u0107a porez po odbitku po stopi od 1%), kao i anuliranje po drugom osnovu.<\/li>\n<\/ul>\n<h2><strong>A\u017euriranjem ove kategorije navedene su i dve napomene<\/strong><\/h2>\n<p>Po\u010dev od 1. januara 2023. godine ne postoji obaveza izdavanja elektronske fakture za promet dobara, odnosno usluga koji se vr\u0161i bez naknade, nezavisno od toga da li je re\u010d o prometu koji je predmet oporezivanja PDV-om ili o prometu koji nije predmet oporezivanja PDV-om, u skladu sa Zakonom o PDV-u. Me\u0111utim, ukoliko subjekt javnog sektora, odnosno subjekt privatnog sektora izda elektronsku fakturu za navedeni promet, posle iskazivanja podataka o tom prometu, prikazivanje da za taj promet ne postoji obaveza pla\u0107anja vr\u0161i se anuliranjem podataka o prometu tako \u0161to se u delu: koli\u010dina navodi odgovaraju\u0107a koli\u010dina sa predznakom \u201eminus\u201d.<\/p>\n<p>Posle iskazivanja podataka o prometu dobara i usluga koji se vr\u0161i uz naknadu, a kod kojeg dolazi do umanjenja iznosa za pla\u0107anje, prikazivanje umanjenja iznosa za pla\u0107anje vr\u0161i se tako \u0161to se u delu koli\u010dina navodi -1, a u delu cena iznos za koji se vr\u0161i umanjenje.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministarstvo finansija objavilo je a\u017eurirane poreske kategorije sistema elektronskih faktura 30. decembra 2022. godine.<\/p>\n","protected":false},"author":1,"featured_media":3138,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,52,54,6,1,64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - 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