{"id":3441,"date":"2024-02-01T18:40:56","date_gmt":"2024-02-01T18:40:56","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3441"},"modified":"2024-02-02T12:44:35","modified_gmt":"2024-02-02T12:44:35","slug":"predstavljamo-vam-februarski-kalendar-poslovnih-obaveza","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/predstavljamo-vam-februarski-kalendar-poslovnih-obaveza\/","title":{"rendered":"Predstavljamo vam februarski kalendar poslovnih obaveza"},"content":{"rendered":"

Kako ulazimo u drugi mesec u godini, vreme je da osiguramo da smo isplatili svoje poreske obaveze. Razumevanje i ispunjavanje poreskih obaveza je klju\u010dno i za pojedince i za preduzec\u0301a. Ispod c\u0301ete pronac\u0301i detaljnu tabelu u kojoj su navedene klju\u010dne poreske obaveze za mesec koji sledi.<\/p>\n<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

OPIS OBAVEZE<\/p>\n<\/th>\n

\n

OBRA\u010cUNSKI PERIOD<\/p>\n<\/th>\n

\n

ROK ZA IZVR\u0160ENJE OBAVEZE<\/p>\n<\/th>\n

\n

STOPA<\/p>\n<\/th>\n

\n

OSNOV<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

\n

Podno\u0161enje i pla\u0107anje PDV za poreskog du\u017enika koji nije obveznik PDV<\/p>\n<\/td>\n

\n

1.1.- 31.1.2024.<\/p>\n<\/td>\n

\n

12.2.2024.<\/b><\/p>\n<\/td>\n

\n

20% op\u0161ta
\n10% posebna<\/p>\n<\/td>\n

\n

Rok za podno\u0161enje poreske prijave PDV i pla\u0107anje PDV, kao i elektronsko evidentiranje obra\u010duna PDV od strane poreskog du\u017enika koji nisu obveznici PDV. Rok je 10 dana od kraja meseca u kojem je nastala poreska obaveza, te kako je poreska obaveza nastala u januaru 2024. godine, rok za elektornsko evidentiranje, podno\u0161enje prijave i pla\u0107anje PDV je 10. februar 2024. godine. Prijava se podnosi na obrascu PP PDV.<\/p>\n<\/td>\n<\/tr>\n

\n

Elektronsko evidentiranje obra\u010dunatog PDV<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/span><\/p>\n<\/td>\n

\n

12.2.2024.<\/b><\/p>\n<\/td>\n

\n

20% op\u0161ta
\n10% posebna<\/p>\n<\/td>\n

\n

Elektronsko evidentiranje obra\u010duna PDV za januar 2024. godine od strane poreskog du\u017enika iz \u010dlana 10. Zakona, ukoliko je mese\u010dni obveznik PDV, i od strane ostalih obveznika PDV – sa mese\u010dnim poreskim periodom, uklju\u010div i obveznika iz \u010dlana 36a Zakona.<\/p>\n<\/td>\n<\/tr>\n

\n

Podno\u0161enje PDV prijave prometa dobara i usluga u kalendarskom mesecu<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/p>\n<\/td>\n

\n

19.2.2024.<\/b><\/p>\n<\/td>\n

\n

20% op\u0161ta
\n10% posebna<\/p>\n<\/td>\n

\n

Poreski period za PDV obveznike na koji se obra\u010dunava PDV, predaje poreska prijava i pla\u0107a PDV je kalendarski mesec za obveznika koji je u prethodnih 12 meseci ostvario ukupan promet ve\u0107i od 50.000.000 dinara kao i za obveznika iz \u010dlana 36a Zakona.<\/p>\n<\/td>\n<\/tr>\n

\n

Rok za podno\u0161enje Obrasca PID PDV 1 za sticanje statusa prete\u017enog izvoznika za mese\u010dne obveznike<\/p>\n<\/td>\n

<\/td>\n\n

19.2.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Osnov za sticanje statusa prete\u017enim prometom dobara u inostranstvo smatra se izvoz dobara obveznika PDV-a \u010dija je vrednost u odnosu na vrednost ukupnog prometa dobara i usluga ve\u0107a od 50%, odnosno najmanje 10.000.000 evra, iskazanih u finansijskom izve\u0161taju za prethodnu kalendarsku godinu sastavljenom u skladu sa propisima o ra\u010dunovodstvu. Ukoliko se finansijski izve\u0161taji podnesu u januaru 2024. za prethodnu kalendarsku godinu; uz PDV prijavu za januar podnosi se i PID PDV 1 Obrazac.<\/p>\n<\/td>\n<\/tr>\n

\n

Najraniji rok za podno\u0161enje zahteva za povra\u0107aj poreskog kredita za mese\u010dne obveznike<\/p>\n<\/td>\n

<\/td>\n\n

20.2.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Obveznik PDV mo\u017ee podneti zahtev za povra\u0107aj neiskori\u0161\u0107enog iznosa poreskog kredita nadle\u017enom poreskom organu, ako se opredeli za opciju \u201cDA\u201d vr\u0161i se povra\u0107aj PDV na ra\u010dun u banci koji je obveznik naveo u prijavi za evidentiranje obveznika poreza na dodatu vrednost propisanoj Pravilnikom.<\/p>\n<\/td>\n<\/tr>\n

\n

Mese\u010dna akontacija poreza na dobit pravnih lica<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/p>\n<\/td>\n

\n

19.2.2024.<\/b><\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n

\n

Na osnovu poreske prijave za prethodnu godinu, odnosno prethodni poreski period ili na osnovu mese\u010dne akontacije iz poslednjeg meseca prethodnog poreskog perioda<\/p>\n<\/td>\n<\/tr>\n

\n

Podno\u0161enje poreske prijave za izmenu akontacije poreza na dobit<\/p>\n<\/td>\n

1.1.-31.1.2024.<\/td>\n\n

01.3.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Podno\u0161enje poreske prijave za izmenu akontacije poreza na dobit za period 1.1. – 31.1.2024. godine – obveznici koji vr\u0161e izmenu akontacije po poreskoj prijavi za 2023. godinu<\/p>\n<\/td>\n<\/tr>\n

\n

Porez na dobit po odbitku<\/p>\n

(podno\u0161ene PDPO\/S prijave)<\/p>\n<\/td>\n

<\/td>\n\n

pri isplati<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Uplata poreza po odbitku u skladu sa \u010dlanom 40. Zakona I podno\u0161enje PDPO\/S prijave, uklju\u010div I 1% poreza po odbitku za otkup sekundarnih sirovina I otpada, u krajnjem roku od 3 dana od dana isplate.<\/p>\n<\/td>\n<\/tr>\n

\n

Godi\u0161nji porez na imovinu po re\u0161enju organa jedinice lokalne samouprave<\/p>\n<\/td>\n

\n

1.1. \u2013 31.3.2024.\u00a0<\/span><\/p>\n<\/td>\n

\n

14.2.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Prva rata poreza na imovinu za 2024. godinu u visini poslednje rate za 2023. godinu<\/p>\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Kako ulazimo u drugi mesec u godini, vreme je da osiguramo da smo isplatili svoje poreske obaveze. Razumevanje i ispunjavanje poreskih obaveza je klju\u010dno i za pojedince i za preduzec\u0301a. […]<\/p>\n","protected":false},"author":1,"featured_media":3444,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"yoast_head":"\nPredstavljamo vam februarski kalendar poslovnih obaveza - Confida<\/title>\n<meta name=\"description\" content=\"Predstavljamo vam februarski kalendar poslovnih obaveza - detaljnu tabelu u kojoj su navedene klju\u010dne poreske obaveze za mesec koji sledi.\" \/>\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\/predstavljamo-vam-februarski-kalendar-poslovnih-obaveza\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Predstavljamo vam februarski kalendar poslovnih obaveza - Confida\" \/>\n<meta property=\"og:description\" content=\"Predstavljamo vam februarski kalendar poslovnih obaveza - 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