{"id":2287,"date":"2020-11-09T09:00:00","date_gmt":"2020-11-09T08:00:00","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=2287"},"modified":"2020-11-03T11:34:38","modified_gmt":"2020-11-03T10:34:38","slug":"radna-verzija-nacrta-zakona-o-fiskalizaciji","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/radna-verzija-nacrta-zakona-o-fiskalizaciji\/","title":{"rendered":"Radna verzija Nacrta zakona o fiskalizaciji"},"content":{"rendered":"

Ministarstvo finansija sa\u010dinilo je radnu verziju Nacrta zakona o fiskalizaciji<\/a>, a u cilju stvaranja uslova za suzbijanje sive ekonomije, efikasnije kontrole i bolje naplate poreza.<\/p>\n\n\n\n

Novi zakon bi trebalo da dovede do efikasnije kontrole svih isporuka dobara i pru\u017eenih usluga na malo, uklju\u010duju\u0107i i primljene avanse za budu\u0107i promet dobara i usluga<\/strong>. Novim sistemom fiskalizacije stvaraju se uslovi Poreskoj upravi za efikasnije pra\u0107enje i kontrolu poreskih obveznika kod kojih postoji rizik od izbegavanja pla\u0107anja poreza, kao i pove\u0107anje broja poreskih kontrola u samom sedi\u0161tu poreskog organa, \u010dime se smanjuje potreba za terenskim kontrolama.<\/p>\n\n\n\n

Novi model fiskalizacije predvi\u0111a sveobuhvatni obim fiskalizacije, s tim da je izuzetno mogu\u0107e pojedine delatnosti izuzeti od obaveze evidentiranja prometa na malo preko elektronskog fiskalnog ure\u0111aja u samo u posebno opravdanim slu\u010dajevima. Pored navedenog, predlo\u017eeno zakonsko re\u0161enje \u0107e otkloniti uo\u010dene nedostatke sada\u0161njeg sistema fiskalizacije<\/strong> (postupak fiskalizacije\/defiskalizacije fiskalnih kasa, redovno servisiranje, \u010duvanje kontrolnih traka i dr.), \u010dime se smanjuju tro\u0161kovi poslovanja, ukida nepotrebno administriranje i stvara bolji poslovni ambijent.<\/p>\n\n\n\n

Nacrtom zakona o fiskalizaciji predvi\u0111eno je da se u momentu prometa na malo svaki ra\u010dun fiskalizuje i da se Poreskoj upravi vr\u0161i prenos podataka o izdatim fiskalnim ra\u010dunima putem stalne internet veze u realnom vremenu. Izuzetno, ukoliko se podaci o izdatim fiskalnim ra\u010dunima ne mogu dostaviti u realnom vremenu, usled prekida internet veze ili ona nije dostupna na mestu prometa, predvi\u0111ena je obaveza \u010duvanja podataka u internoj memoriji elektronskog fiskalnog ure\u0111aja do momenta prenosa podataka Poreskoj upravi. Tako\u0111e, predvi\u0111eno je da obveznik fiskalizacije koristi bezbednosni element za potpisivanje fiskalnih ra\u010duna za potrebe sprovo\u0111enja postupka fiskalizacije i potvrde identiteta prilikom razmene podataka i informacija sa Poreskom upravom. S tim u vezi, predlo\u017eeno tehni\u010dko re\u0161enje trebalo bi da obezbedi efikasan i pouzdan na\u010din prenosa podataka o izdatim fiskalnim ra\u010dunima Poreskoj upravi, koja evidentira podatke o primljenim fiskalnim ra\u010dunima u Sistemu za upravljanje fiskalizacijom.<\/p>\n\n\n\n

Nacrtom zakona o fiskalizaciji predlo\u017eeno je da obveznik fiskalizacije u trenutku prometa na malo, uklju\u010duju\u0107i i primljeni avans za budu\u0107i promet na malo, izda fiskalni ra\u010dun kori\u0161\u0107enjem elektronskog fiskalnog ure\u0111aja, koji se sastoji od elemenata (procesor fiskalnih ra\u010duna i elektronski sistem za izdavanje ra\u010duna) \u010dija je upotreba prethodno odobrena od strane Poreske uprave, pri \u010demu \u0107e Poreska uprava uspostaviti registar elemenata elektronskih fiskalnih ure\u0111aja \u010dija je upotreba odobrena, dok je obvezniku fiskalizacije ostavljena i mogu\u0107nost da samostalno razvija i implementira ure\u0111aj za potrebe svog poslovanja, koji Poreska uprava odobrava pre po\u010detka kori\u0161\u0107enja.<\/p>\n\n\n\n

Pored toga, novim zakonskim re\u0161enjem predvi\u0111eno je da kupci proizvoda, odnosno korisnici usluga, mogu da provere da li je njihov fiskalni ra\u010dun izdat u skladu sa zakonom<\/strong>, odmah po izdavanju fiskalnog ra\u010duna.<\/p>\n\n\n\n

Pre usvajanja Nacrta zakona o fiskalizaciji bi\u0107e obavljene konsultacije sa privrednim subjektima i drugim zainteresovanim stranama, kako bi bili blagovremeno i pravilno informisani o predlo\u017eenim zakonskim re\u0161enjima, \u010dime bi se omogu\u0107ilo da daju i svoj doprinos daljem unapre\u0111enju predlo\u017eenih re\u0161enja.<\/p>\n\n\n\n

Po\u010detak primene zakona je predvi\u0111en od 1. januara 2022. godine, kako bi se u me\u0111uvremenu donela podzakonska akta za sprovo\u0111enje ovog zakona, a obveznici fiskalizacije imali dovoljno vremena da usklade svoje poslovanje sa odredbama novog zakona.<\/p>","protected":false},"excerpt":{"rendered":"

Ministarstvo finansija sa\u010dinilo je radnu verziju Nacrta zakona o fiskalizaciji, a u cilju stvaranja uslova za suzbijanje sive ekonomije, efikasnije kontrole i bolje naplate poreza.<\/p>","protected":false},"author":2,"featured_media":2299,"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 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