{"id":1,"date":"2019-12-30T07:34:02","date_gmt":"2019-12-30T07:34:02","guid":{"rendered":"http:\/\/wp.msfinance.rs\/?p=1"},"modified":"2022-08-23T08:49:11","modified_gmt":"2022-08-23T08:49:11","slug":"hello-world","status":"publish","type":"post","link":"https:\/\/msfinance.rs\/en\/aktuelnosti\/hello-world\/","title":{"rendered":"KADA POSTOJI OBAVEZA EVIDENTIRANJA U SISTEM PDV-a?"},"content":{"rendered":"<div class=\"itemIntroText\">\r\n<p>Postoje dva na\u010dina ulaska u sistem PDV-a, odnosno mogu se desiti dve situacije:<\/p>\r\n<ul>\r\n<li data-mce-word-list=\"1\">obavezno &#8211; nastala je obaveza pla\u0107anja PDV-a,<\/li>\r\n<li data-mce-word-list=\"1\">dobrovoljno &#8211; firma sama \u017eeli da se prijavi za pla\u0107anje.<\/li>\r\n<\/ul>\r\n<\/div>\r\n<div class=\"itemFullText\">\r\n<p><strong>Obave<\/strong><strong>za evidentiranja<\/strong>\u00a0u sistem PDV-a nastaje kada obveznik pre\u0111e promet ve\u0107i od 8 miliona dinara. Dakle, kada zbir fakturisanih dobara i usluga za minulih 12 meseci pre\u0111e iznos od 8.000.000,00 dinara, firma postaje obveznik PDV-a i to ve\u0107 narednog dana od dana kada je suma prometa dostigla pomenutu definisanu granicu. Tog dana firma je du\u017ena da po\u010dne sa izdavanjem ra\u010duna sa obra\u010dunatim PDV-om, da vodi propisane evidencije, obra\u010dunava mese\u010dnu (tromese\u010dnu) PDV obavezu i preda EPPDV prijavu, kojom se evidentira u sistem PDV-a kod Poreske uprave. Podno\u0161enje EPPDV prijave mora se obaviti najkasnije do isteka roka za predaju periodi\u010dne PDV prijave za mesec u kome je ostvaren definisani promet, a to je 15.u mesecu za prethodni mesec. Ovo je izuzetno zna\u010dajno, jer firmi name\u0107e obavezu da prati promet, naro\u010dito kada je on blizu 8 miliona, kako bi odmah po prelasku tog limita izvr\u0161ila predaju EPPDV prijavu, tj fakti\u010dki postala PDV obveznik i izbegla ulazak u prekr\u0161aj.<\/p>\r\n<p>Zbog toga nije na odmet koristiti mogu\u0107nost\u00a0<strong>dobrovoljnog prijavljanja<\/strong>\u00a0<strong>u sistem PDV-a<\/strong>\u00a0kada se promet pribli\u017ei cenzusu od 8 miliona, jer se na taj na\u010din ne rizikuje prekora\u010denje roka, a nema ni potrebe da se svakodnevno prati vrednost ukupnog prometa.<\/p>\r\n<p>Firma koja \u017eeli dobrovoljno da se prijavi mo\u017ee to da uradi bilo kada u toku meseca i godine. Za razliku od obaveznog, sama odlu\u010duje koji dan \u0107e biti po\u010detak PDV-a, a EPPDV tako\u0111e podnosi do 15. u mesecu, za promet iz prethodnog.\u00a0<\/p>\r\n<p>Sve firme koje prvi put u\u0111u u sistem PDV-a postaju mese\u010dni obveznici, tokom prve dve godine poslovanja. Nakon toga, ako za godinu dana ostvare ukupan promet vi\u0161e od 50.000.000 dinara i dalje ostaju mese\u010dni obveznici. Ukoliko imaju manji promet od toga, postaju tromese\u010dni obveznici.<br \/>Olak\u0161avaju\u0107a okolnost za sve firme je ta \u0161to se sve poreske prijave vezane za PDV mogu podneti elektronskim putem.<\/p>\r\n<p>Postoje dve stope kod poreza na dodatu vrednost, a to su:<\/p>\r\n<ul>\r\n<li data-mce-word-list=\"1\">op\u0161ta poreska stopa 20% &#8211; oporezuje se promet dobara i usluga ili uvoz (kompjuterska oprema, automobili, name\u0161taj, kancelarijski material, proizvodi za doma\u0107instva, gorivo\u2026),<\/li>\r\n<li data-mce-word-list=\"1\">posebna poreska stopa 10% &#8211; oporezuje se promet dobara i usluga ili uvoz (pekarski proizvodi, mle\u010dni proizvodi, lekovi, komunalne usluge, \u0161tampani material, ulaznice za manifestacije\u2026.).<\/li>\r\n<\/ul>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Postoje dva na\u010dina ulaska u sistem PDV-a, odnosno mogu se desiti dve situacije: obavezno &#8211; nastala je obaveza pla\u0107anja PDV-a, dobrovoljno &#8211; firma sama \u017eeli da se prijavi za pla\u0107anje. Obaveza evidentiranja\u00a0u sistem PDV-a nastaje kada obveznik pre\u0111e promet ve\u0107i od 8 miliona dinara. Dakle, kada zbir fakturisanih dobara i usluga za minulih 12 meseci [&hellip;]<\/p>","protected":false},"author":1,"featured_media":18,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelnosti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>KADA POSTOJI OBAVEZA EVIDENTIRANJA U SISTEM PDV-a? - MS Finance<\/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:\/\/msfinance.rs\/en\/aktuelnosti\/hello-world\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KADA POSTOJI OBAVEZA EVIDENTIRANJA U SISTEM PDV-a?\" \/>\n<meta property=\"og:description\" content=\"Postoje dva na\u010dina ulaska u sistem PDV-a, odnosno mogu se desiti dve situacije: obavezno &#8211; nastala je obaveza pla\u0107anja PDV-a, dobrovoljno &#8211; firma sama \u017eeli da se prijavi za pla\u0107anje. Obaveza evidentiranja\u00a0u sistem PDV-a nastaje kada obveznik pre\u0111e promet ve\u0107i od 8 miliona dinara. Dakle, kada zbir fakturisanih dobara i usluga za minulih 12 meseci [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/msfinance.rs\/en\/aktuelnosti\/hello-world\/\" \/>\n<meta property=\"og:site_name\" content=\"MS Finance\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-30T07:34:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-23T08:49:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/msfinance.rs\/wp-content\/uploads\/2022\/08\/9caa2793658f3cc387f216157300b1ce_XL.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"SasaNikolic\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"SasaNikolic\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/\"},\"author\":{\"name\":\"SasaNikolic\",\"@id\":\"https:\/\/msfinance.rs\/#\/schema\/person\/80811a364a8284dee5894951a451bb56\"},\"headline\":\"KADA POSTOJI OBAVEZA EVIDENTIRANJA U SISTEM PDV-a?\",\"datePublished\":\"2019-12-30T07:34:02+00:00\",\"dateModified\":\"2022-08-23T08:49:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/\"},\"wordCount\":428,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/msfinance.rs\/#organization\"},\"image\":{\"@id\":\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/msfinance.rs\/wp-content\/uploads\/2022\/08\/9caa2793658f3cc387f216157300b1ce_XL.jpg\",\"articleSection\":[\"Aktuelnosti\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/\",\"url\":\"https:\/\/msfinance.rs\/aktuelnosti\/hello-world\/\",\"name\":\"KADA POSTOJI OBAVEZA EVIDENTIRANJA U SISTEM PDV-a? 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