{"id":3192,"date":"2023-02-28T08:58:53","date_gmt":"2023-02-28T08:58:53","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3192"},"modified":"2023-02-28T08:58:53","modified_gmt":"2023-02-28T08:58:53","slug":"izmena-pravilnika-o-pdv-u","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/izmena-pravilnika-o-pdv-u\/","title":{"rendered":"Izmena pravilnika o PDV-u"},"content":{"rendered":"<p><strong>1. februara 2023. godine na snagu je stupio Pravilnik o izmenama i dopunama Pravilnika o porezu na dodatu vrednost<\/strong>, koji je objavljen u &#8220;Slu\u017ebenom glasniku RS&#8221;, broj 7\/2023.<!--more--><\/p>\n<h2><strong>Najzna\u010dajnije izmene <\/strong><\/h2>\n<p><strong>Isti\u010demo najzna\u010dajnije izmene Pravilnika o PDV-u<\/strong>:<\/p>\n<ul>\n<li>propisana su mnoga nova pravila izdavanja ra\u010duna, odnosno elektronskih faktura;<\/li>\n<li>propisana su nova pravila vezana za postojanje obaveze izdavanja ra\u010duna;<\/li>\n<li>nova pravila utvr\u0111ivanja osnovice za PDV;<\/li>\n<li>smanjenje PDV osnovice po osnovu naknadnog ispunjavanja uslova za poresko oslobo\u0111enje ograni\u010dena je na svega nekoliko slu\u010dajeva;<\/li>\n<li>propisana je obaveza obra\u010duna PDV-a po osnovu prometa usluga stranih lica bez naknade, nezavisno od toga da li je usluga pru\u017eena u poslovne ili neposlovne svrhe;<\/li>\n<li>pro\u0161irena je obaveza sastavljanja internog ra\u010duna kada je primalac dobara ili usluga poreski du\u017enik (npr. za radove iz oblasti gra\u0111evinarstva);<\/li>\n<li>propisani su novi uslovi za poresko oslobo\u0111enje po osnovu izvoza dobara;<\/li>\n<li>precizirani su uslovi za oslobo\u0111enje po osnovu izvoza dobara i primenu drugih poreskih oslobo\u0111enja (korisnici slobodnih zona, carinsko skladi\u0161tenje. me\u0111unarodni ugovori i drugo);<\/li>\n<li>nova pravila u vezi sa na\u010dinom postupanja u slu\u010daju promene poreskog du\u017enika nakon uplate avansa (npr. za promet iz oblasti gra\u0111evinarstva);<\/li>\n<li>su\u017een je obim delatnosti u okviru kojih se promet dobara i usluga smatra prometom iz oblasti gra\u0111evinarstva;<\/li>\n<li>promenjen je na\u010din opredeljivanja poreskog du\u017enika kada se od momenta avansa do momenta prometa promeni status u\u010desnika (npr. za promet sekundarnih sirovina);<\/li>\n<li>pro\u0161irena je obaveza sastavljanja internog ra\u010duna kada je primalac dobara ili usluga poreski du\u017enik (npr. za radove iz oblasti gra\u0111evinarstva);<\/li>\n<li>pro\u0161irena je obavezna upotreba dokumenta o izmeni osnovice (npr. za raskid ugovora za koji je napla\u0107en avans);<\/li>\n<li>propisani su novi obrasci: SNPDV i LNPDV.<\/li>\n<li>Izmene i dopune Pravilnika o PDV-u nastupile su nakon nedavne izmene Zakona o porezu na dodatnu vrednost i propisa koji se odnose na fiskalizaciju i elektronsko fakturisanje.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. februara 2023. godine na snagu je stupio Pravilnik o izmenama i dopunama Pravilnika o porezu na dodatu vrednost, koji je objavljen u &#8220;Slu\u017ebenom glasniku RS&#8221;, broj 7\/2023.<\/p>\n","protected":false},"author":1,"featured_media":3193,"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>Izmena pravilnika o PDV-u - Confida<\/title>\n<meta name=\"description\" content=\"1. februara 2023. godine na snagu je stupio Pravilnik o izmenama i dopunama Pravilnika o porezu na dodatu vrednost. 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