{"id":3300,"date":"2023-06-26T08:47:07","date_gmt":"2023-06-26T08:47:07","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3300"},"modified":"2023-06-26T08:47:07","modified_gmt":"2023-06-26T08:47:07","slug":"neispravnost-racuna-iz-ugla-zakona-o-pdv-u","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/neispravnost-racuna-iz-ugla-zakona-o-pdv-u\/","title":{"rendered":"(Ne)ispravnost ra\u010duna iz ugla Zakona o PDV-u"},"content":{"rendered":"<p>Naj\u010de\u0161\u0107e gre\u0161ke koje se javljaju u elektronskim fakturama izdatim preko SEF-a, a koje se odnose na podatke o primaocu, su:<\/p>\n<ul>\n<li>Faktura mora sadr\u017eati podatke o nazivu izdavaoca i primaoca ra\u010duna;<\/li>\n<li>Naziv je karakteristi\u010dni deo poslovnog imena dru\u0161tva i mora se razlikovati od drugih dru\u0161tava;<\/li>\n<li>Skra\u0107eno poslovno ime mora sadr\u017eati naziv, pravnu formu i mesto sedi\u0161ta dru\u0161tva.<\/li>\n<\/ul>\n<h2><strong>Kakvo je mi\u0161ljenje Ministarstva finansija?<\/strong><\/h2>\n<p>Prema mi\u0161ljenju Ministarstva finansija, ra\u010dun obveznika PDV privrednog dru\u0161tva koji, pored ostalih propisanih podataka, sadr\u017ei poslovno ime, skra\u0107eno poslovno ime ili samo naziv tog privrednog dru\u0161tva, odnosno privrednog dru\u0161tva kojem je ra\u010dun izdat, smatra se ra\u010dunom na osnovu kojeg obveznik PDV \u2013 primalac mo\u017ee ostvariti pravo na odbitak prethodnog poreza, <strong>ako su ispunjeni ostali uslovi navedeni u Zakonu<\/strong>.<\/p>\n<p>Prema mi\u0161ljenju Ministarstva finansija, ako ra\u010dun sadr\u017ei naziv primaoca ra\u010duna koji ne odgovara nazivu iz Registra privrednih subjekata i evidencione prijave (Obrasca EPPDV), takav ra\u010dun se n<strong>e smatra ispravnim ra\u010dunom <\/strong>prema zakonu, \u0161to zna\u010di da primalac ra\u010duna <strong>ne mo\u017ee ostvariti pravo<\/strong> na odbitak prethodnog poreza za nabavljena dobra ili primljene usluge.<\/p>\n<p>Pogre\u0161na oznaka pravne forme u delu ra\u010duna koji se odnosi na podatke o nazivu obveznika PDV &#8211; primaoca ra\u010duna navede pogre\u0161na oznaka pravne forme (na primer, &#8220;d.o.o.&#8221; umesto &#8220;a.d.&#8221;) usled promene pravne forme dru\u0161tva, Ministarstvo finansija smatra da takav nedostatak <strong>nema uticaja<\/strong> na pravo na odbitak prethodnog poreza.<\/p>\n<p>Tako\u0111e, slovne gre\u0161ke u nazivu ra\u010duna u delu koji se odnosi na naziv obveznika PDV &#8211; izdavaoca ra\u010duna, Ministarstvo finansija smatra da se radi o nedostatku koji <strong>ne predstavlja osnov za osporavanje prava<\/strong> na odbitak prethodnog poreza.<\/p>\n<p>Podatak o adresi u ra\u010dunu koji ne sadr\u017ei podatak o mestu, ve\u0107 samo podatak o op\u0161tini kao adresi izdavaoca ra\u010duna, Ministarstvo finansija smatra da je re\u010d o nedostatku koji <strong>nema uticaja na pravo na odbitak<\/strong> prethodnog poreza obveznika PDV &#8211; primaoca ra\u010duna. Me\u0111utim, ako adresa ne sadr\u017ei ku\u0107ni broj ulice, smatra se da je re\u010d o nepotpunoj adresi koja mo\u017ee biti osnov za osporavanje prava na odbitak prethodnog poreza.<\/p>\n<h2><strong>Promena adrese sedi\u0161ta<\/strong><\/h2>\n<p>Va\u017eno je napomenuti da <strong>ukoliko izdavalac ra\u010duna promeni adresu sedi\u0161ta<\/strong>, ra\u010duni koje izdaje ne\u0107e predstavljati problem za ostvarivanje prava na odbitak prethodnog poreza, \u010dak i ako gre\u0161kom navede prvobitnu adresu.<\/p>\n<h2><strong>\u0160ta mora da sadr\u017ei faktura?<\/strong><\/h2>\n<p>Ukratko, <strong>kako biste ostvarili pravo na odbitak prethodnog poreza<\/strong>, neophodno je da faktura sadr\u017ei ispravne podatke o nazivu izdavaoca i primaoca ra\u010duna, pravilnu oznaku pravne forme (osim u slu\u010daju promene pravne forme), ispravan naziv ulice i mesto sedi\u0161ta dru\u0161tva.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Naj\u010de\u0161\u0107e gre\u0161ke koje se javljaju u elektronskim fakturama izdatim preko SEF-a, a koje se odnose na podatke o primaocu, su: Faktura mora sadr\u017eati podatke o nazivu izdavaoca i primaoca ra\u010duna; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3301,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,52,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - 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