{"id":1995,"date":"2020-05-08T19:03:33","date_gmt":"2020-05-08T17:03:33","guid":{"rendered":"http:\/\/www.nimi.rs\/?p=1995"},"modified":"2020-05-21T11:25:30","modified_gmt":"2020-05-21T09:25:30","slug":"preduzetnici-pausalaci-njihova-prava-i-obaveze","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/preduzetnici-pausalaci-njihova-prava-i-obaveze\/","title":{"rendered":"Preduzetnici pau\u0161alaci, njihova prava i obaveze"},"content":{"rendered":"

Ovu prijavu mo\u017eete podneti elektronskim putem posredstvom portala APR, kao i neposredno u sedi\u0161tu APR koje se nalazi u Beogradu, Brankova br. 25, nekoj od \u00a0organizacionih jedinica APR-a ili op\u0161tinskih kancelarija koje se nalaze u op\u0161tinama sa kojima APR ima zaklju\u010den sporazum o prijemu dokumentacije.<\/p>\n\n\n\n

Ukoliko \u017eelite da se odmah opredelite za pau\u0161alno oporezivanje, to mo\u017eete u\u010diniti prilikom podno\u0161enja jedinstvene registracione prijave. Ukoliko se ne opredelite za pau\u0161alno oporezivanje odmah, imate rok od 15 dana od dana dono\u0161enja re\u0161enja u APR-u da podnesete zahtev za pau\u0161alno oporezivanje filijali Poreske uprave prema va\u0161em sedi\u0161tu.<\/p>\n\n\n\n

Ukoliko se pak, ne opredelite za pau\u0161alno oporezivanje, niti podnesete poseban zahtev u roku od 15 dana od dana dono\u0161enja re\u0161enja u APR-u, mora\u0107ete da vodite poslovne knjige, a tek naredne kalendarske godine mo\u0107i \u0107ete da ostvarite pravo na pau\u0161alno oporezivanje. U tom slu\u010daju zahtev za pau\u0161alno oporezivanje podnosite do 30. novembra teku\u0107e godine za narednu godinu.<\/p>\n\n\n\n

Po zahtevu za pau\u0161alno oporezivanje filijala Poreske uprave donosi re\u0161enje u roku od 30 dana od dana podno\u0161enja zahteva.<\/p>\n\n\n\n

Va\u0161a obaveza je da u roku od 15 dana od dana upisa u registar, podnesete Poreskoj upravi, poresku prijavu – PPDG-1R (obrazac mo\u017eete prona\u0107i na na\u0161oj stranici Forms<\/strong><\/a> u delu Poreske registracione prijave \u2013 to mozemo da daodamo), u elektronskom obliku preko portala ePorezi. Za podno\u0161enje prijave neophodno je da posedujete kvalifikovani elektronski sertifikat sa \u010dipom izdatim od strane jednog od sertifikacionih tela u Republici.<\/p>\n\n\n\n

Ko nema pravo na pau\u0161alno oporezivanje<\/h2>\n\n\n\n

Ne mo\u017eete ostvariti pravo na pau\u0161alno oporezivanje:<\/p>\n\n\n\n

  1. ukoliko ste se registrovali za neku od delatnosti razvrstanih u slede\u0107e oblasti, grane, odnosno grupe:
    • 41 izgradnja zgrade<\/li>
    • 42 izgradnja ostalih gra\u0111evina<\/li>
    • 45, 46, 47 trgovina na veliko i malo<\/li>
    • 55 sme\u0161taj<\/li>
    • 56 delatnosti pripremanja i poslu\u017eivanja harane i pi\u0107a<\/li>
    • 64 finansijske usluge<\/li>
    • 65 osiguranje, reoisguranje i penzijski fondovi<\/li>
    • 66 pomo\u0107ne delatnosti u pru\u017eanju finansijskih usluga i osiguranja<\/li>
    • 68 poslovanje nekretninama<\/li>
    • 69 pravni i ra\u010dunovodstveni poslovi<\/li>
    • 73 reklamiranje i istra\u017eivanje tr\u017ei\u0161ta<\/li><\/ul><\/li><\/ol>\n\n\n\n
      1. ukoliko planirate da va\u0161 ukupan promet bude ve\u0107i od 6.000.000 dinara;<\/li>
      2. ukoliko se evidentirate kao obveznik poreza na dodatu vrednost u skladu sa zakonom kojim se ure\u0111uje porez na dodatu vrednost.<\/li><\/ol>\n\n\n\n

        Poreska osnovica<\/h2>\n\n\n\n
        • mesto na kome se radnja nalazi;<\/li>
        • broj zaposlenih radnika;<\/li>
        • tr\u017ei\u0161ni uslovi u kojima se delatnost obavlja;<\/li>
        • povr\u0161ina lokala;<\/li>
        • starost preduzetnika i njegova radna sposobnost;<\/li>
        • visina prihoda obveznika koji pod istim ili sli\u010dnim uslovima obavljaju istu ili sli\u010dnu delatnost;<\/li>
        • ostale okolnosti koje uti\u010du na ostvarivanje dobiti (vremenski period obavljanja delatnosti, velike elementarne nepogode i sl., du\u017ea bolest preduzetnika, du\u017ee odsustvo preduzetnika zbog trudni\u010dkog bolovanja, porodiljskog odsustva, odsustva sa rada radi nege deteta i odsustva sa rada radi posebne nege deteta).<\/li><\/ul>\n\n\n\n

          Gubitak prava na pau\u0161alno oporezivanje<\/h2>\n\n\n\n

          Na visinu polazne osnovice za utvr\u0111ivanje visine pau\u0161alnog oporezivanja uti\u010du i slede\u0107i elementi:<\/p>\n\n\n\n

          • je u registru APR-a promenjena delatnost za koju se ne odobrava pravo na pau\u0161alno oporezivanje (npr. ra\u010dunovodstveni, knjigovodstveni i revizorski poslovi; poresko savetovanje…);<\/li>
          • je ukupan promet u godini koja prethodi godini za koju se utvr\u0111uje porez ve\u0107i od 6.000.000 dinara;<\/li>
          • ste se evidentirali kao obveznik PDV-a.<\/li><\/ul>\n\n\n\n

            Ako postoji neki od navedenih razloga preduzetnik je du\u017ean da o tome obavesti Poresku upravu podno\u0161enjem prijave PPDG-1R za utvr\u0111ivanje kona\u010dne obaveze na pau\u0161alno utvr\u0111eni prihod i prijavu PPDG-1S, za utvr\u0111ivanje akontacione obaveze na stvarni prihod.<\/p>\n\n\n\n

            Kada poreski organ utvrdi da postoji neki od navedenih razloga, a preduzetnik je propustio da podnese navedene prijave, donosi re\u0161enje kojim se preduzetniku nala\u017ee vo\u0111enje poslovnih knjiga. U zavisnosti od toga kada su nastali zakonski razlozi zbog kojih preduzetnik vi\u0161e ne mo\u017ee da bude u sistemu pau\u0161alnog oporezivanja, re\u0161enjem poreskog organa se odre\u0111uje da je du\u017ean da poslovne knjige vodi od polovine teku\u0107e godine ili od po\u010detka naredne godine.<\/p>\n\n\n\n

            Obaveze pau\u0161alno oporezivih preduzetnika<\/h2>\n\n\n\n

            Preduzetnici koji porez na dohodak gra\u0111ana pla\u0107aju na pau\u0161alno utvr\u0111en prihod vode poslovnu knjigu na obrascu KPO \u2013 Poslovna knjiga o ostvarenom prometu pau\u0161alno oporezovanih obveznika.<\/p>\n\n\n\n

            Preduzetnik koji porez pla\u0107a na pau\u0161alni prihod, kome se u godini koja prethodi godini za koju se vr\u0161i utvr\u0111ivanje poreza zna\u010dajnije izmeni obim poslovanja, odnosno prometa i drugi uslovi od uticaja na ostvarivanje prava na pau\u0161alno oporezivanje i visinu poreske obaveze, du\u017ean je da podnese poresku prijavu PPDG\u20131R ukoliko ostaje u sistemu pau\u0161alnog oporezivanja, odnosno prijave PPDG-1R i PPDG-1S ukoliko prelazi na sistem samooporezivanja najkasnije do 31. januara godine za koju se utvr\u0111uje porez.<\/p>\n\n\n\n

            U prijavi PPDG-1R prikazuje planirani prihod do kraja godine, a u PPDG-1S daje procenu prihoda i rashoda za kalendarsku godinu ili deo kalendarske godine, na osnovu \u010dega utvr\u0111uje akontacionu mese\u010dnu obavezu poreza na stvarni prihod za odgovaraju\u0107i period.<\/p>\n\n\n\n

            Poreske prijave PPDG-1R i PPDG-1S podnose se isklju\u010divo u elektronskom obliku, preko portala Poreske uprave ePorezi.<\/p>","protected":false},"excerpt":{"rendered":"

            Preduzetnici samostalnu delatnost kojom \u017eele da se bave registruju u Agenciji za privredne registre (APR), a postupak po\u010dinje podno\u0161enjem Jedinstvene registracione prijave .<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":true,"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 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