{"id":2694,"date":"2021-11-26T10:40:59","date_gmt":"2021-11-26T09:40:59","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=2694"},"modified":"2021-11-26T10:46:53","modified_gmt":"2021-11-26T09:46:53","slug":"elektronske-fakture-rokovi","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/elektronske-fakture-rokovi\/","title":{"rendered":"ELEKTRONSKE FAKTURE – ROKOVI"},"content":{"rendered":"

Zakon o elektronskom fakturisanju uredjuje izdavanja, slanje, prijem i \u010duvanje elektronskih faktura. Svaki subjekt mora biti registrovan u SEF-u ( Sistem Elektronskih Faktura <\/strong>).<\/p>\n\n\n\n

Subjekt mo\u017ee biti:<\/p>\n\n\n\n

Javno preduze\u0107e ili bud\u017eetski korisnik<\/p>\n\n\n\n

Privatni sektor koji je obveznik PDV-a<\/p>\n\n\n\n

Dobrovoljni korisnik \u2013 obvetnici poreza na prihod od samostalne delatnosti<\/p>\n\n\n\n

Dobrovoljni korisnici ukoliko krenu da koriste SEF imaju obavezu da nastave sa njegovim kori\u0161\u0107enjem u 2022-oj i 2023-\u0107oj godini.<\/p>\n\n\n\n

PROPISANI ROKOVI<\/strong><\/p>\n\n\n\n

Obaveza subjekta privatnog sektora<\/strong><\/p>\n\n\n\n

Po\u010detak primene Izdavanje elektronske fakture subjektu javnog sektora (bud\u017eetskim i javnim preduze\u0107ima) 1. januar 2022.<\/p>\n\n\n\n

Prijem i \u010duvanje elektronskih faktura (izdatih od strane subjekata javnog i privatnog sektora) 1. jul 2022.<\/p>\n\n\n\n

Izdavanje elektronske fakture subjektu privatnog sektora 1. januar 2023.<\/p>\n\n\n\n

Evidentiranje obra\u010duna PDV osim transakcija u kojima je jedna od strana subjekt javnog sektora 1. januar 2023.<\/p>\n\n\n\n

Obaveza subjekta javnog sektora<\/strong><\/p>\n\n\n\n

Po\u010detak primene Izdavanje elektronske fakture subjektu javnog sektora 1. januar 2022.<\/p>\n\n\n\n

Prijem i \u010duvanje elektronskih faktura (izdatih od strane subjekata javnog i privatnog sektora) 1. januar 2022.<\/p>\n\n\n\n

Evidentiranje obra\u010duna PDV osim transakcija u kojima je jedna od strana subjekt javnog sektora 1. januar 2022.<\/p>\n\n\n\n

Izdavanje elektronske fakture subjektu privatnog sektora 1. jul 2022.<\/p>\n\n\n\n

Od 1.1.2022 ukoliko korisnik kome \u0161aljete fakturu nije registrovan u SEF-u slanje eFakture ne\u0107e biti izvr\u0161eno.<\/p>\n\n\n\n

Od 1.7.2021 ukoliko korisnik kome \u0161aljete fakturu nije registrovan u SEF-u bi\u0107e automatski registrovan od strane SEF-a i bi\u0107e mu isporu\u010dena eFaktura u prijemnom sandu\u010detu.<\/p>\n\n\n\n

PRIHVATANJE \u2013 ODBIJANJE eFaktura<\/strong><\/p>\n\n\n\n

Primaoc poslate eFakture ukoliko je:<\/p>\n\n\n\n

Korisnik javnih sredstava mora prihvatiti ili odbiti primljenu elektronsku fakturu.<\/p>\n\n\n\n

Ukoliko to ne u\u010dini za 15 dana ista se tretira kao prihva\u0107ena<\/strong>.<\/p>\n\n\n\n

Privatni sektor mora prihvatiti ili odbiti primljenu elektronsku fakturu.<\/p>\n\n\n\n

Ukoliko to ne u\u010dini za 15 dana dobi\u0107e obave\u0161tenje da je eFaktura izdata.<\/p>\n\n\n\n

Ukiliko i 5 dana posle obave\u0161tenja ne bude prihva\u0107ena ili odbijena ista se tretira kao odbijena<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"

Elektronske fakture – rokovi.<\/p>","protected":false},"author":2,"featured_media":2702,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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":[98,41,42],"tags":[187,120],"class_list":["post-2694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomija","category-preduzetnici","category-privredna_drustva","tag-elektronskefakture","tag-eracun"],"yoast_head":"\nELEKTRONSKE FAKTURE - 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