{"id":2165,"date":"2020-07-31T09:00:00","date_gmt":"2020-07-31T07:00:00","guid":{"rendered":"http:\/\/www.nimi.rs\/?p=2165"},"modified":"2020-07-31T08:06:27","modified_gmt":"2020-07-31T06:06:27","slug":"izrada-studije-o-transfernim-cenama","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/izrada-studije-o-transfernim-cenama\/","title":{"rendered":"Izrada studije o transfernim cenama"},"content":{"rendered":"<p>Ono sto je binto, da pored dostavljanje izvestaja o transfernim cenama,&nbsp; pravnim licima i preduzetnicima, propisano je da se transakcije sa povezanim licima posebno iska\u017ee u Poreskom bilansu.<\/p>\n\n\n\n<p>S obzirom da kod transakcija sa povezanim licima postoji mogu\u0107nost zna\u010dajne kontrole i da se naj\u010de\u0161\u0107e realizuju van tr\u017ei\u0161nih uslova, transferne cene se \u010desto prevode i tretiraju kao dogovorne cene. Nezavisna lica posluju po tr\u017ei\u0161nim pravilima i po cenama koje se formiraju na tr\u017ei\u0161tu, dok povezana lica sama kreiraju pravila i uslove u me\u0111usobnim odnosima, odnosno one me\u0111usobno formiraju (dogovaraju) transferne cene.<\/p>\n\n\n\n<p>Prvi korak u primeni poreskih pravila o transfernim cenama je identifikacija lica koja se za poreske potrebe smatraju povezanim.<\/p>\n\n\n\n<p>Smatra se da izme\u0111u dve firme postoji veza ako izme\u0111u njih postoji kontrola, kao i uticaj na dono\u0161enje poslovnih odluka.<\/p>\n\n\n\n<p>Kao osnov povezanosti javljaju se:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>kapital i upravljanje (upravljanje kao osnov povezanosti \u2013 povezano lice posredno ili neposredno poseduje najmanje 25% glasova u organima upravljanja)<\/li><li>rodbinske veze (bra\u010dni ili vanbra\u010dni drug, potomci, usvojenici i potomci usvojenika, roditelji, bra\u0107a i sestre).<\/li><\/ul>\n\n\n\n<p>Povezanim licem se smatra i&nbsp;stalna poslovna jedinica nerezidentnog pravnog lica&nbsp;i sve transakcije izme\u0111u stalne poslovne jedinice u Republici Srbiji i njene nerezidentne cetrale smatraju se transakcijama izme\u0111u povezanih lica. Sa druge strane, transakcije izme\u0111u rezidentne matice i njene stalne poslovne jedinice u inostranstvu nisu predmet transfernih cena, jer se u Srbiji oporezuje dobit na nivou matice koja, pored dobiti ostvarene u zemlji uklju\u010duje i dobit od poslovanja nerezidentne stalne poslovne jedinice.<\/p>\n\n\n\n<p>Obveznici koji u poslovnim knjigama imaju iskazan rashod po osnovu kamate na primljene zajmove, odnosno kredite od povezanih lica, imaju obavezu da prilikom sastavljanja poreskog bilansa, izvr\u0161e korekciju kamate po pravilima o utanjenoj kapitalizaciji i transfernim cenama.<\/p>\n\n\n\n<p>Korekcija kamate se vr\u0161i na osnovu&nbsp;Pravilnika o kamatnim stopama za koje se smatra da su u skladu sa principom \u201cvan dohvata ruke\u201d&nbsp;koji Ministar finansija donosi za svaku godinu.<\/p>\n\n\n\n<p>Naime, povezana lica mogu odobravati zajmove jedni drugima po kamatama koje su ve\u0107e od tr\u0161i\u0161nih kako bi obveznik koji je primio zajam iskazao tro\u0161ak kamate u ve\u0107em iznosu i na taj na\u010din umanjio osnovicu poreza na dobit. Kako bi se to izbeglo, propisuju se pravila koja nala\u017eu poreskim obveznicima da izvr\u0161e korekciju rashoda kamata u poreskom bilansu.<\/p>\n\n\n\n<p>Tako\u0111e, obveznik koji je odobrio zajam povezanom licu, sa kamatom ili bez kamate, du\u017ean je da izvr\u0161i korekciju prihoda ukoliko je to neophodno. Naime, ukoliko je zajam odobren bez kamate ili sa kamatom koja je ni\u017ea od kamate \u201cvan dohvata ruke\u201d, obveznik je du\u017ean da za iznos pozitivne razlike uve\u0107a oporezivu dobit.<\/p>\n\n\n\n<p>Dakle, obaveza korekcije rashoda postoji u slede\u0107im slu\u010dajevima:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>primljen zajam od povezanog lica sa kamatom;<\/li><li>odobren zajam povezanom licu sa kamatom;<\/li><li>odobren zajam povezanom licu bez kamate.<\/li><\/ul>\n\n\n\n<p>Obveznik koji primi beskamatni zajam od povezanog lica nema nikakvu obavezu u smislu transfernih cena.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nimi.rs\/en\/obrasci\/#pravilnici\">Pravilnikom o transfernim cenama<\/a>&nbsp;se bli\u017ee ure\u0111uje forma i sadr\u017eina dokumentacije o transfernim cenama, na\u010din utvr\u0111ivanja cene transakcija me\u0111u povezanim licima, kao i na\u010din utvr\u0111ivanja osnovice za obra\u010dun amortizacije stalnog sredstva nabavljenog iz transakcije sa povezanim licem.<\/p>\n\n\n\n<p>S obzirom da izve\u0161taj o transfernim cenama u punom obimu sadr\u017ei veliki broj podataka omogu\u0107eno je obveznicima da, uz ispunjenje nekih preduslova, podnose izve\u0161taj o transfernim cenama u skra\u0107enom obliku.<\/p>\n\n\n\n<p>Prema Pravilniku, najva\u017eniji korak je izbor metode za proveru uskla\u0111enosti transfernih cena sa cenama utvr\u0111enim po principu \u201cvan dohvata ruke\u201d. Izabrana metoda mora da odgovara okolnostima pod kojima su pojedine transakcije izvr\u0161ene.<\/p>\n\n\n\n<p>Izbor metode se zasniva na analizi \u010dinjenica pri \u010demu je potrebno sagledati:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>prirodu transakcija koje su predmet analize;<\/li><li>dostupnost i pouzdanost podataka za analizu;<\/li><li>stepen uporedivosti izme\u0111u transakcija obavljenih po transfernim cenama sa transakcijama koje se obavljaju sa ili izme\u0111u nepovezanih lica kada se ove transakcije koriste za proveru uskla\u0111enosti transfernih cena obveznika sa cenama utvr\u0111enim po principu \u201cvan dohvata ruke\u201d;<\/li><li>primerenost kori\u0161\u0107enja finansijskih podataka nepovezanih lica za analizu uskla\u0111enosti transfernih cena po pojedinim vrstama transakcija koje obveznik obavlja sa povezanim licima;<\/li><li>prirodu i pouzdanost pretpostavki.<\/li><\/ul>\n\n\n\n<p>Metoda za analizu transfernih cena se bira na nivou vrste transakcije. U skladu sa Pravilnikom koriste se slede\u0107e metode:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Standardne transakcione metode<ul><li>Metoda uporedive cene na tr\u017ei\u0161tu<\/li><li>Metoda preprodajne cene<\/li><li>Metoda cene ko\u0161tanja uve\u0107ana za uobi\u010dajenu zaradu<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"2\"><li>Metode zasnovane na dobitku<ul><li>Metoda transakcione neto mar\u017ee<\/li><li>Metoda podele dobiti<\/li><li>Bilo koja druga metoda kojom je mogu\u0107e utvrditi cenu transakcije po principu \u201cvan dohvata ruke\u201d<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>Izve\u0161taj o transfernim cenama se podnosi Poreskoj upravi u istom roku u kom se podnosi poreska prijava i poreski bilans.<\/p>\n\n\n\n<p>Za <strong>pravna lica<\/strong> rok je 180 dana od dana isteka perioda za koji se utvr\u0111uje porez, a za <strong>preduzetnike<\/strong> je rok 15. april teku\u0107e godine za prethodnu godinu.<\/p>\n\n\n\n<p>Za vi\u0161e informacija o transfernim cenam, mo\u017eete nas <a href=\"http:\/\/www.nimi.rs\/en\/kontakt\/\">kontaktirati<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Transfernom cenom smatraju se cene po kojima se prodaju proizvodi i uslge izme\u0111u povezanih lica , zbog \u010dega se \u010desto prevode i kao dogovorene cene.<\/p>","protected":false},"author":2,"featured_media":2219,"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":[98,61,101],"tags":[110,109,65],"class_list":["post-2165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomija","category-pravilnik","category-zavrsni-racun","tag-izrada-studje-o-transfernim-cenam","tag-transferne-cene","tag-zavrsni-racun"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Izrada studije o transfernim cenama &#8226; 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