{"id":60,"date":"2019-12-30T08:43:31","date_gmt":"2019-12-30T08:43:31","guid":{"rendered":"http:\/\/wp.msfinance.rs\/?p=60"},"modified":"2022-08-23T08:50:17","modified_gmt":"2022-08-23T08:50:17","slug":"obavezni-elementi-racuna-fakture","status":"publish","type":"post","link":"https:\/\/msfinance.rs\/en\/aktuelnosti\/obavezni-elementi-racuna-fakture\/","title":{"rendered":"OBAVEZNI ELEMENTI RA\u010cUNA – FAKTURE"},"content":{"rendered":"
\n

Ra\u010dun ili faktura je osnovni dokument koji prodavac izdaje kupcu, \u0161ire re\u010deno, to je ra\u010dun koji isporu\u010dilac dobara ili izvr\u0161ilac usluge daje primaocu dobara ili korisniku usluga.<\/strong><\/p>\n

Obveznici, sva pravna i fizi\u010dka lica u sistemu PDV-a su u zakonskoj obavezi da za svaki promet dobara ili usluga izdaju odgovaraju\u0107u fakturu sa svim obaveznim elementima.<\/strong><\/p>\n<\/div>\n

\n

Ovo je propisano \u010dlanom 42. Zakona o porezu na dodatu vrednost koji glasi u celosti: \u201a\u201aObveznik je du\u017ean da izda ra\u010dun za svaki promet dobara i usluga<\/strong>. U slu\u010daju pru\u017eanja vremenski ograni\u010denih ili neograni\u010denih usluga \u010dije je trajanje du\u017ee od godinu dana, obavezno se izdaje periodi\u010dni ra\u010dun, s tim \u0161to period za koji se izdaje taj ra\u010dun ne mo\u017ee biti du\u017ei od godinu dana.<\/p>\n

Svaka faktura treba da sadr\u017ei ove osnovne elemente prema odredbama \u010dlana 42. Zakona o porezu na dodatu vrednost:<\/strong><\/p>\n

1) naziv, adresu i PIB obveznika – izdavaoca ra\u010duna;<\/p>\n

2) mesto i datum izdavanja i redni broj ra\u010duna;<\/p>\n

3) naziv, adresu i PIB obveznika – primaoca ra\u010duna;<\/p>\n

4) vrstu i koli\u010dinu isporu\u010denih dobara ili vrstu i obim usluga;<\/p>\n

5) datum prometa dobara i usluga i visinu avansnih pla\u0107anja;<\/p>\n

6) iznos osnovice;<\/p>\n

7) poresku stopu koja se primenjuje;<\/p>\n

8) iznos PDV koji je obra\u010dunat na osnovicu;<\/p>\n

9) napomenu o odredbi ovog zakona na osnovu koje nije obra\u010dunat PDV;<\/p>\n

10) napomenu da se za promet dobara i usluga primenjuje sistem naplate.<\/p>\n

Ra\u010dun se izdaje u najmanje dva primerka, od kojih jedan zadr\u017eava izdavalac ra\u010duna, a ostali se daju primaocu dobara i usluga.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Ra\u010dun ili faktura je osnovni dokument koji prodavac izdaje kupcu, \u0161ire re\u010deno, to je ra\u010dun koji isporu\u010dilac dobara ili izvr\u0161ilac usluge daje primaocu dobara ili korisniku usluga. Obveznici, sva pravna i fizi\u010dka lica u sistemu PDV-a su u zakonskoj obavezi da za svaki promet dobara ili usluga izdaju odgovaraju\u0107u fakturu sa svim obaveznim elementima. Ovo […]<\/p>","protected":false},"author":2,"featured_media":63,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-60","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelnosti"],"yoast_head":"\nOBAVEZNI ELEMENTI RA\u010cUNA - FAKTURE - 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\/obavezni-elementi-racuna-fakture\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OBAVEZNI ELEMENTI RA\u010cUNA - FAKTURE\" \/>\n<meta property=\"og:description\" content=\"Ra\u010dun ili faktura je osnovni dokument koji prodavac izdaje kupcu, \u0161ire re\u010deno, to je ra\u010dun koji isporu\u010dilac dobara ili izvr\u0161ilac usluge daje primaocu dobara ili korisniku usluga. Obveznici, sva pravna i fizi\u010dka lica u sistemu PDV-a su u zakonskoj obavezi da za svaki promet dobara ili usluga izdaju odgovaraju\u0107u fakturu sa svim obaveznim elementima. 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