{"id":3212,"date":"2023-06-27T10:00:00","date_gmt":"2023-06-27T08:00:00","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=3212"},"modified":"2023-12-11T08:36:00","modified_gmt":"2023-12-11T07:36:00","slug":"da-li-preduzetnik-moze-da-koristi-privatnu-svojinu-u-poslovne-svrhe","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/da-li-preduzetnik-moze-da-koristi-privatnu-svojinu-u-poslovne-svrhe\/","title":{"rendered":"Da li preduzetnik mo\u017ee da koristi privatnu svojinu u poslovne svrhe?"},"content":{"rendered":"

Preduzetnik fizi\u010dko lice koje se registruje u Agenciji za privredne registre (APR) za obavljanje poslovne delatnosti i da samim tim njegova \u201eradnja\u201c nije odvojena od njega samog.<\/p>\n\n\n\n

\u201cFizi\u010dko lice prakti\u010dno kroz registraciju u APR-u samo formalizuje obavljanje privredne delatnosti, ali on i dalje ostaje fizi\u010dko lice. Ugovori koje preduzetnik zaklju\u010di sa samim sobom su ni\u0161tavni, odnosno ne proizvode pravno dejstvo\u201d.<\/p>\n\n\n\n

Naravno, preduzetnik mo\u017ee imovinu koju ima u vlasni\u0161tvu da koristi za obavljanje delatnosti. Na primer, ako je fizi\u010dko lice vlasnik lokala u kome \u017eeli da obavlja delatnost maloprodaje trebalo bi da donese odluku o kori\u0161\u0107enju te imovine u poslovne svrhe<\/strong> i na taj na\u010din sve tro\u0161kove teku\u0107eg odr\u017eavanja mo\u017ee evidentirati u knjigovodstvenoj evidenciji kao komunalije.<\/p>\n\n\n\n

U praksi \u010desto de\u0161avaju zloupotrebe gde preduzetnik tro\u0161kove za svu imovinu koja je u njegovom vlasni\u0161tvu evidentira u knjigovodstvu kao tro\u0161ak.<\/strong><\/p>\n\n\n\n

\u201cTo jednostavno nije u skladu sa zakonom i uvek moramo gledati su\u0161tinu. A su\u0161tina je da li se imovina koristi u poslovne ili privatne svrhe. Tako\u0111e, ukoliko se koristi u poslovne svrhe bitno je obezbediti dokaz za to u vidu odluke, odnosno fakti\u010dkog stanja\u201d.Na isti na\u010din poreski inspektori posmatraju stvari u postupku poreske kontrole. Svi tro\u0161kovi teku\u0107eg odr\u017eavanja koje preduzetnik ima u vezi sa imovinom koju koristi u poslovne svrhe priznaju se kao tro\u0161ak u poreskom bilansu, odnosno umanjuju osnovicu za pla\u0107anje poreza na prihod od samostalne delatnosti.<\/p>\n\n\n\n

S druge strane, preduzetnik mo\u017ee uzeti u zakup imovinu (pokretnu i nepokretnu) koja je u vlasni\u0161tvu drugih lica.<\/strong> U tom slu\u010daju neophodno je zaklju\u010divanje ugovora o zakupu u kome se navodi iznos zakupnine i na\u010din pla\u0107anja. Ukoliko je imovina koja je uzeta u zakup u vlasni\u0161tvu drugih fizi\u010dkih lica, tada je preduzetnik u obavezi da podnosi poresku prijavu za porez na zakup i da pla\u0107a porez na zakup u visini od 20 odsto.<\/p>\n\n\n\n

Me\u0111utim, ukoliko se radi o kratkoro\u010dnom izdavanju nekretnine do 30 dana, porez se obra\u010dunava druga\u010dije\u2026.<\/p>\n\n\n\n

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

Jedno od \u010destih pitanja koje preduzetnici postavljaju poslovnim konsultantima je \u2013 da li mogu u poslovne svrhe da koriste privatnu svojinu? U tom slu\u010daju preduzetnik bi sam sa sobom zaklju\u010divo ugovor, a to po zakonu nije mogu\u0107e.<\/p>","protected":false},"author":2,"featured_media":3215,"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":"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":[29],"tags":[225,39],"class_list":["post-3212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zakoni","tag-licna-imovina","tag-preduzetnik"],"yoast_head":"\nDa li preduzetnik mo\u017ee da koristi privatnu svojinu u poslovne svrhe? 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