{"id":3153,"date":"2023-06-15T10:00:00","date_gmt":"2023-06-15T08:00:00","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=3153"},"modified":"2023-12-11T08:37:35","modified_gmt":"2023-12-11T07:37:35","slug":"da-li-su-banke-u-obavezi-da-izdaju-e-fakture-za-svaku-proviziju","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/da-li-su-banke-u-obavezi-da-izdaju-e-fakture-za-svaku-proviziju\/","title":{"rendered":"Da li su banke u obavezi da izdaju e-fakture za svaku proviziju?"},"content":{"rendered":"

Iako su e-fakture od 1. januara 2023. godine postale obavezne za sve obveznike PDV-a, privrednici, ali i institucije, i dalje imaju nedoumice u vezi sa pravilima izdavanja i primanja elektronskih faktura.<\/p>\n\n\n\n

Proviziju banke smo knji\u017eili direktno na tro\u0161kove, bez potrebe da nam banka izda posebnu fakturu za proviziju. Uvo\u0111enjem obaveze elektronskih faktura banke su po\u010dele da izdaju pojedina\u010dne fakture za proviziju, me\u0111utim vecina je nastavila da knji\u017ei po starom, slede\u0107i jednostavnu logiku: banka mi nije dobavlja\u010d koji me fakturom obave\u0161tava da treba da platim odre\u0111eni iznos u odre\u0111enom roku\u201d.<\/p>\n\n\n\n

Prema mi\u0161ljenju Ministarstva finansija, banke nisu u obavezi da izdaju elektronske fakture za proviziju.<\/strong><\/p>\n\n\n\n

Zakon u \u010dlanu 3. stav 2 propisuje izuzetke od obaveze izdavanja elektronske fakture. Izme\u0111u ostalog, obaveza ne postoji za promet na malo i primljeni avans za promet na malo u skladu sa zakonom koji ure\u0111uje fiskalizaciju.Zakon o fiskalizaciji propisuje da se prometom na malo smatra svaki izvr\u0161en promet dobara i pru\u017eanje usluga fizi\u010dkim licima, kao i svaki promet dobara i usluga u maloprodajnim objektima, nezavisno od toga da li je korisnik fizi\u010dko lice, pravno lice ili preduzetnik, uklju\u010duju\u0107i i promet izvr\u0161en putem samonaplatnih ure\u0111aja \u2013 automata, a da se maloprodajnim objektom smatra svaki poslovni prostor i poslovna prostorija koji se primarno koriste za promet dobara i pru\u017eanje usluga fizi\u010dkim licima.<\/p>\n\n\n\n

Dakle, \u201eza promet usluga i kapitala iz \u010dlana 25. Zakona o porezu na dodatu vrednost, koji se obavlja u smislu prometa na malo, obaveza izdavanja elektronske fakture po zakonu ne postoji\u201d<\/strong>, nagla\u0161eno je u objavljenom mi\u0161ljenju.<\/p>\n\n\n\n

 \u201cDo sada su banke imale dodatni posao da svakodnevno izdaju elektronsku fakturu za proviziju koja je ina\u010de iskazana na izvodu banke. Proviziju smo do sada knji\u017eili direktno na tro\u0161ak, dokument za knji\u017eenje je bio i ostao izvod o izvr\u0161enom platnom prometu i verujem da su sve knjigovo\u0111e nastavile tako da rade, jer banka nije dobavlja\u010d da bi nam trebala faktura za knji\u017eenje\u201d.<\/p>\n\n\n\n

Ona dodaje da ne zna da li su banke izdavale e-fakturu i za odobrene kredite, jer i to je promet kapitala. Za knji\u017eenje kredita imamo ugovor sa bankom, plan otplate kredita i ponovo izvod kao dokument za knji\u017eenje.<\/p>\n\n\n\n

\u201cKlju\u010dno je da nam banke vi\u0161e ne\u0107e izdavati elektronske fakture za proviziju, \u0161to u velikoj meri \u0161tedi vreme i bankama i knjigovo\u0111ama.<\/p>\n\n\n\n

Izvor: https:\/\/biznis.rs\/<\/p>","protected":false},"excerpt":{"rendered":"

\u201cKlju\u010dno je da nam banke vi\u0161e ne\u0107e izdavati elektronske fakture za proviziju, \u0161to u velikoj meri \u0161tedi vreme i bankama i knjigovo\u0111ama.“<\/p>","protected":false},"author":2,"featured_media":3198,"comment_status":"closed","ping_status":"open","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":"set","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":[98,19],"tags":[216,161],"class_list":["post-3153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomija","category-finansije","tag-banke","tag-efaktura"],"yoast_head":"\nDa li su banke u obavezi da izdaju e-fakture za svaku proviziju? 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