{"id":3278,"date":"2023-06-06T14:29:10","date_gmt":"2023-06-06T14:29:10","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3278"},"modified":"2023-06-06T14:29:24","modified_gmt":"2023-06-06T14:29:24","slug":"obracun-pdv-za-promet-dobara-i-usluga-za-koje-je-placen-avans-u-slucaju-kada-je-od-dana-avansnog-placanja-do-dana-prometa-doslo-do-promene-poreskog-duznika","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/obracun-pdv-za-promet-dobara-i-usluga-za-koje-je-placen-avans-u-slucaju-kada-je-od-dana-avansnog-placanja-do-dana-prometa-doslo-do-promene-poreskog-duznika\/","title":{"rendered":"Obra\u010dun PDV za promet dobara i usluga za koje je pla\u0107en avans u slu\u010daju kada je od dana avansnog pla\u0107anja do dana prometa do\u0161lo do promene poreskog du\u017enika"},"content":{"rendered":"<p>Od 1. februara u primeni je novi Pravilnik o izmenama i dopunama Pravilnika o porezu na dodatu vrednost \u010diji najve\u0107i broj \u010dlanova ima za cilj uskla\u0111ivanje sa Zakonom o fiskalizaciji.<!--more--><\/p>\n<p>Do usvajanja novog Pravilnika o porezu na dodatu vrednost, ukoliko do\u0111e do promene poreskog du\u017enika propisivala primenjivalo se pravilo da poreski du\u017enik za promet dobara obra\u010dunava PDV na ostatak naknade, a ne na celokupnu naknadu.<\/p>\n<p>Prema novim pravilima koja su stupila na snagu od 1. februara 2023. godine, u svim slu\u010dajevima kada do\u0111e do promene poreskog du\u017enika, PDV se obra\u010dunava na celokupni iznos naknade, a ne samo na ostatak naknade, dok obveznik PDV koji je izvr\u0161io obra\u010dun PDV-a na avans vr\u0161i umanjenje obra\u010dunatog PDV-a, a davalac avansa vr\u0161i ispravku odbitka prethodnog poreza.<\/p>\n<p>Nova pravila primenjuju se i u slu\u010daju prometa dobara ili usluga za koje je avans primljen zaklju\u010dno sa 31.01.2023. godine, a promet izvr\u0161en po\u010dev od 01.02.2023. godine.<\/p>\n<p>Dakle, ukoliko je poreski du\u017enik za primljeni avans bio primalac avansa i ako je po tom osnovu obra\u010dunao PDV i izdao avansni ra\u010dun sa PDV, a do momenta prometa je do\u0161lo do promene poreskog du\u017enika, primnjuju se dalje navedena pravila sa aspekta primaoca avansa i sa aspekta davaoca avansa:<\/p>\n<h2>Obveznik PDV koji je izvr\u0161io promet<\/h2>\n<ul>\n<li>Izdaje ra\u010dun bez obra\u010dunatog PDV-a u kojem iskazuje ukupan iznos osnovice bez PDV;<\/li>\n<li>Stronira avansni ra\u010dun i vr\u0161i ispravku obra\u010dunatog PDV-a, ukoliko poseduje dokument kojim primalac dobara i usluga potvr\u0111uje da je izvr\u0161io ispravku odbitka prethodnog poreza, odnosno da po avansnom ra\u010dunu nije koristio prethodni porez<\/li>\n<\/ul>\n<h2>Primalac dobara i usluga<\/h2>\n<ul>\n<li>Obra\u010dunava PDV na ukupan iznos naknade za izvr\u0161eni promet;<\/li>\n<li>Vr\u0161i ispravku odbitka prethodnog poreza ako je koristio prethodni PDV po avansnom ra\u010dunu i dostavlja dokument (potvrdu) o tome.<\/li>\n<\/ul>\n<h2>\u00a0U dva slu\u010daja dolazi do promene poreskog du\u017enika<\/h2>\n<ul>\n<li>Kada je avans pla\u0107en za promet koji se ne smatra prometom iz oblasti gra\u0111evinarstva, jer vrednosti kriterijum nije bio ispunjen u trenutku pla\u0107anja avansa, a jeste kasnije u trenutku prometa;<\/li>\n<li>Kada primalac dobara ili usluga nakon pla\u0107anja avansa izvr\u0161i registraciju u sistem PDV, a re\u010d je o prometu za koji je poreski du\u017enik primalac dobara i usluga u skladu sa \u010dlanom 10. stav 2. Zakona o porezu na dodatu vrednost.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. februara u primeni je novi Pravilnik o izmenama i dopunama Pravilnika o porezu na dodatu vrednost \u010diji najve\u0107i broj \u010dlanova ima za cilj uskla\u0111ivanje sa Zakonom o fiskalizaciji.<\/p>\n","protected":false},"author":1,"featured_media":3279,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[52,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Obra\u010dun PDV za promet dobara i usluga za koje je pla\u0107en avans u slu\u010daju kada je od dana avansnog pla\u0107anja do dana prometa do\u0161lo do promene poreskog du\u017enika - Confida<\/title>\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\/obracun-pdv-za-promet-dobara-i-usluga-za-koje-je-placen-avans-u-slucaju-kada-je-od-dana-avansnog-placanja-do-dana-prometa-doslo-do-promene-poreskog-duznika\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obra\u010dun PDV za promet dobara i usluga za koje je pla\u0107en avans u slu\u010daju kada je od dana avansnog pla\u0107anja do dana prometa do\u0161lo do promene poreskog du\u017enika - 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