{"id":1754,"date":"2020-03-17T16:26:52","date_gmt":"2020-03-17T15:26:52","guid":{"rendered":"http:\/\/www.nimi.rs\/?p=1754"},"modified":"2020-03-17T16:26:53","modified_gmt":"2020-03-17T15:26:53","slug":"zakon-o-racunovdstvu","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/zakon-o-racunovdstvu\/","title":{"rendered":"Podsetnik na novi zakon o ra\u010dunovdstvu"},"content":{"rendered":"<p>Narodna skup\u0161tina\nRepublike Srbije od\u017eala je dana 10. oktobra 2019. godine sednicu na kojoj je\nusvojen Predlog zakona o ra\u010dunovodstvu. Novim zakonom definisano je ko sme da\npru\u017ea ra\u010dunovodstvene usluge i na koji na\u010din pravno lice mo\u017ee ste\u0107i\nprofesionalno zvanje. Kao rezultat, usvojen je Zakon o ra\u010dunovodstvu i\nobjavljen u \u201eSlu\u017ebenom glasniku RS\u201d br. 73\/2019.<\/p>\n\n\n\n<p><br>\nNovi Zakon o ra\u010dunovodstvu stupa na snagu od 1. januara 2020. godine. Za\npojedine odredbe propisan je ne\u0161to kasniji po\u010detak primene.<\/p>\n\n\n\n<p>&nbsp;<br>\nZakonom o ra\u010dunovodstvu propisane su izmene koje se odnose na:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>nije propisana obaveza posedovanja licence za\nknjigovo\u0111e, ve\u0107 ra\u010dunovo\u0111e imaju obavezu sticanja profesionalnog zvanja,<\/li><li>vo\u0111enjem poslovnih knjiga mogu se baviti samo\nagencije koje imaju najmanje jednog zaposlenog sa ste\u010denim profesionalnim\nzvanjem u oblasti ra\u010dunovdstva i revizije (zvanje mora biti ste\u010deno kod\nprofesionalne doma\u0107e ili me\u0111unarodne organizacije),<\/li><li>prelazni period &#8211; propisan je prelazni period\nod tri godine,<\/li><li>pravna lica koja obavljaju delatnost\nra\u010dunovodstva nisu u obavezi da postanu \u010dlanovi u bilo kojoj profesionalnoj\norganizaciji,<\/li><li>ukoliko je knjigovo\u0111a stekao profesionalno\nzvanje polaganjem ispita kod bilo koje profesionalne organizacije \u010dlanice, on\nnema obavezu da nastavi svoju edukaciju kod iste,<\/li><li>\u201enema monopola\u201d &#8211; profesionalno zvanje se mo\u017ee\ndobiti kod bilo koje organizacije ili institucije ukoliko je ona \u010dlanica\nprofesionalne organizacije&nbsp;<a href=\"https:\/\/www.ifac.org\/\">Me\u0111unarodna federacija ra\u010dunovo\u0111a<\/a>&nbsp;(u\nsvetu postoji ukupno 178 \u010dlanica navedene me\u0111unarodne organizacije).<\/li><\/ul>\n\n\n\n<p>Najve\u0107u pa\u017enju\nizazvale je izmena koja kaze da bi pravna lica i dalje mogla da vode knjige\nsvojim klijentima, odnosno da pru\u017eaju ra\u010dunovodstvene usluge, imaju obavezu da\nsteknu profesionalna zvanja.<\/p>\n\n\n\n<p>Prema novom Zakonu o\nra\u010dunovodstvu \u201cprofesionalno zvanje\u201d je uslov za izdavanje dozvole za pru\u017eanje\nra\u010dunovodstvenih usluga. Kada ra\u010dunovo\u0111a jednom stekne profesionalno zvanje\nnema vi\u0161e tu obavezu.<\/p>\n\n\n\n<p>Knjihovo\u0111e i pru\u017eaoci\nknjigovodstvenih usluga, odnosno preduzetnici i pravna lica koja pru\u017eaju usluge\nra\u010dunovodstva svojim klijentima moraju biti upisani i u Registar pru\u017ealaca\nra\u010dunovodstvenih usluga.<\/p>\n\n\n\n<p>Vo\u0111enje poslovnih\nknjiga i sastavljanje zavr\u0161nog ra\u010duna (finansijskog izve\u0161taja na kraju poslovne\ngodine) mogu vr\u0161iti jedino knjigovodstvene agencije koje su upisane u pomenuti\nRegistar.<\/p>\n\n\n\n<p>Predvi\u0111eno je da novi\nRegistar pru\u017ealaca ra\u010dunovodstvenih usluga po\u010dne sa radom od 01.01.2021.\ngodine. Registar vodi Agencija za privredne registre.<\/p>\n\n\n\n<p>Pre nego \u0161to Registar\npru\u017ealaca ra\u010dunovodstvenih usluga po\u010dne da radi, pravna lica koja obavljaju\nra\u010dunovodstvene delatnosti ne mogu biti upisana u isti. Drugim re\u010dima, ne mogu\nbiti uslovljena upisom u Registar koji ne postoji. Ovo se odnosi kako na postoje\u0107e\nfirme, tako i na ra\u010dunovodstvene agencije koje \u0107e se osnivati tokom 2020.\ngodine.<\/p>\n\n\n\n<p><strong><br>\n<\/strong>Ra\u010dunovodstvene\nagencije, odnosno svi preduzetnici i pravna lica \u010dija je prete\u017ena delatnost\npru\u017eanje ra\u010dunovodstvenih usluga imaju obavezu da usklade svoje poslovanje sa\nnovim Zakonom do kraja 2022. godine.<\/p>\n\n\n\n<p>Po\u0161to novi Zakon o\nra\u010dunovodstvu stupa na snagu 01.01 2020. godine, pravna lica i preduzetnici\nimaju rok od tri godine da usklade svoje poslovanje (po\u010dev\u0161i od datuma stupanja\nna snagu). Dakle, knjigovo\u0111e i knjigovodstvene agencije ne moraju odmah po\nstupanju Zakona na snagu da steknu profesionalno zvanje i budu upisane u\nRegistar, ve\u0107 najkasnije do kraja 2022. godine.<\/p>\n\n\n\n<p>U Registar pru\u017ealaca\nra\u010dunovodstvenih usluga se mogu upisati firme koje koje imaju dozvolu za\npru\u017eanje ra\u010dunovodstvenih usluga. U Republici Srbiji dozvole mogu izdati dve\n\u010dlanice &#8211; Komora ovla\u0161\u0107enih revizora i Savez ra\u010dunovo\u0111a ili revizora Srbije.<\/p>\n\n\n\n<p>Profesionalno zvanje\nmo\u017ee biti ste\u010deno kod bilo koje profesionalne organizacije, ukoliko je ona\n\u010dlanica Me\u0111unarodne federacije ra\u010dunovo\u0111a. Profesionalna organizacja mo\u017ee biti\ni doma\u0107a i inostrana organizacija.<\/p>\n\n\n\n<p>Ukoliko je\nra\u010dunovodstvena agencija pravno lice jedan od uslova koji mora biti ispunjen je\nda u radnom odnosu ima najmanje jednog zaposlenog. Radnik mora imati ste\u010deno\nzvanje u oblasti ra\u010dunovodstva ili revizije u profesionalnoj organizaciji.\nZaposleni mora biti u radnom odnosu i da ima potpisan ugovor o radu sa punim\nradnim vremenom.<\/p>\n\n\n\n<p><br>\nUkoliko je ra\u010dunovodstvena agencija registrovana kao preduzetnik, isto je uslov\nda ima najmanje jednog zapslenog sa punim radnim vremenom i sa ste\u010denim\nzvanjem. Fizi\u010dko lice koje se registrovalo kao preduzenik mo\u017ee ispuniti ovaj\nkriterijum &#8211; da u svojoj firmi bude zaposlen tj. u radnom odnosu sa punim radnim\nvremenom.<\/p>\n\n\n\n<p>U Republici Srbiji dozvole za pru\u017eanje ra\u010dunovodstvenih usluga pravnim licima izdaje <a href=\"https:\/\/www.kor.rs\/\">Komora ovla\u0161\u0107enih revizora<\/a> i <a href=\"http:\/\/www.srrs.rs\/\">Savez ra\u010dunovo\u0111a i revizora Srbije<\/a>.<\/p>\n\n\n\n<p><strong>Od 01. januara 2020. godine dozvola se izdaje pod slede\u0107im uslovima:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>da pravno lice ima registrovanu prete\u017enu\ndelatnost za pru\u017eanje ra\u010dunovodstvenih usluga,<\/li><li>da osniva\u010d pravnog lica, odnosno stvarni\nvlasnik, kao i \u010dlan organa upravljanja pravnog lica ima registrovanu prete\u017enu\ndelatnost za pru\u017eanje ra\u010dunovodstvenih usluga (i da nisu osu\u0111eni pravnosna\u017enom\npresudom za krivi\u010dna dela),<\/li><li>da pravno lice ima najmanje jednog zaposlenog\nsa profesionalnim zvanjem u oblasti ra\u010dunovodstva ili revizije (da je u radnom\nodnosu i sa punim radnim vremenom),<\/li><li>da je profesionalno zvanje ste\u010deno kod\nprofesionalne organizacije koja je \u010dlanica Me\u0111unarodne federacije ra\u010dunovo\u0111a.<\/li><\/ul>\n\n\n\n<p>Prema Zakonu,\npropisano je da pravno lice nije u obavezi da nakon sticanja zvanja postane\n\u010dlan profesionalne organizacije. Tako\u0111e, pravna lica nemaju obavezu da nastave\nedukacije ili obuke kod iste. Imaju samo obavezu da se edukuju.<\/p>\n\n\n\n<p>Svaka ra\u010dunovodstvena\nagencija ili pojedinac ra\u010dunovo\u0111a mo\u017ee, ukoliko \u017eeli, da profesionalnoj\norganizaciji pristupi dobrovoljno.<\/p>\n\n\n\n<p>Pravnom licu i\npreduzetniku se mo\u017ee oduzeti dozvola za pru\u017eanje ra\u010dunovodstvenih usluga u\nslede\u0107im slu\u010dajevima:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ako prestane da ispunjava uslove za izdavanje\ndozvole (kada firma nema nijednog zaposlenog sa zvanjem ili kada ostane bez\nijednog zaposlenog sa ste\u010denim zvanjem),<\/li><li>ako je dozvola izdata na osnovu neistinitih\npodataka,<\/li><li>ako pravno lice donese odluku o prestanku\nobavljanja ove delatnosti ili prestane da postoji kao pravno lice, odnosno ako\npreduzetnik prestane da radi,<\/li><li>ako postupa suprotno propisima kojima se\nure\u0111uje spre\u010davanje pranja novca i finansiranje terorizma.<\/li><\/ul>\n\n\n\n<p><br>\nZakonom nije propisano da \u0107e se dozvole odnosno re\u0161enja za upis u Registar\noduzimati ako pravno lice nakon sticanja profesionalnih zvanja ne postane \u010dlan\norganizacije.<\/p>","protected":false},"excerpt":{"rendered":"<p>Novim zakonom definisano je ko sme da pru\u017ea ra\u010dunovodstvene usluge i na koji na\u010din pravno lice mo\u017ee ste\u0107i profesionalno zvanje. Kao rezultat, usvojen je Zakon o ra\u010dunovodstvu i objavljen u \u201eSlu\u017ebenom glasniku RS\u201d br. 73\/2019.<\/p>","protected":false},"author":2,"featured_media":1762,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19,29],"tags":[82,81,27],"class_list":["post-1754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finansije","category-zakoni","tag-licenca","tag-racunovodstvo","tag-zakon"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Podsetnik na novi zakon o ra\u010dunovdstvu &#8226; 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