{"id":3612,"date":"2024-11-28T09:00:00","date_gmt":"2024-11-28T08:00:00","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=3612"},"modified":"2025-02-19T12:30:12","modified_gmt":"2025-02-19T11:30:12","slug":"forma-avansnog-racuna","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/forma-avansnog-racuna\/","title":{"rendered":"Forma avansnog ra\u010duna"},"content":{"rendered":"<p>\u010clanom 188. stav 1. ta\u010dka 4) Pravilnika o PDV predvi\u0111eno je da avansni ra\u010dun sadr\u017ei podatak o osnovu za avansno pla\u0107anje. U \u010dlanu 12. stav 1. ta\u010dka 12) Pravilnika o elektronskom fakturisanju se navodi osnov za avansnu uplatu kao obavezan elementa avansne elektronske fakture.<\/p>\n\n\n\n<p>Ni u propisima o elektronskom fakturisanju ni u dosada\u0161njim mi\u0161ljenjima Ministarstva finansija nije precizirano \u0161ta se smatra osnovom za avans. Smatramo da samo postojanje tog elementa i njegove obaveznosti u elektronskoj fakturi navodi na to da pojam \u201eavans za robu i usluge\u201c nije dovoljno precizan u smislu osnova. Poznato je da u praksi postoje situacije kada se ne zna ta\u010dno za koju robu ili uslugu je izvr\u0161eno pla\u0107anje, ali bi u takvim situacijama bilo va\u017eno da postoji ugovor kojim se obja\u0161njava mogu\u0107nost uplate za razli\u010dite vrste roba i usluga i da nije potrebno da se za svaku uplatu precizno zna o kojoj vrsti robe i usluga se radi. U takvoj situaciji bi bilo logi\u010dno da se kao osnov navede broj ugovora. Me\u0111utim, u odre\u0111enim situacijama to nije dovoljno, o \u010demu detaljnije obja\u0161njenje dajemo u nastavku teksta. Tako\u0111e, podrazumeva se da ukoliko postoji predra\u010dun, da je mogu\u0107e navesti broj predra\u010duna kao osnov za avans i u tom slu\u010daju nije potrebno navoditi nazive robe i usluga (jer ve\u0107 postoje na predra\u010dunu).<\/p>\n\n\n\n<p>Pre ne\u0161to vi\u0161e od pet meseci, u Korisni\u010dkom uputstvu za elektronskom evidentiranje obra\u010duna PDV preciziran je pojam osnova za avansno pla\u0107anje kod Pojedina\u010dne evidencije PDV, pa bi to preciziranje moglo biti kori\u0161\u0107eno i kod avansne fakture. U nastavku prenosimo deo uputstva kojim je preciziran osnov za avansno pla\u0107anje:<\/p>\n\n\n\n<p>\u201eOsnov za avansno pla\u0107anje \u2013 navodi se broj ugovora, ponude, profakture (u zavisnosti od dokumenta na osnovu kojeg je izvr\u0161eno avansno pla\u0107anje) i tome sli\u010dno u kojem je nedvosmisleno navedeno za koja dobra, odnosno usluge je izvr\u0161eno avansno pla\u0107anje ili konkretna dobra ili usluge za koje je izvr\u0161eno avansno pla\u0107anje na osnovu usmenog dogovora.\u201c<\/p>\n\n\n\n<p>Razlog za\u0161to se u navedenom korisni\u010dkom uputstvu zahteva nedvosmisleno navo\u0111enje za koja dobra, odnosno usluge je izvr\u0161eno avansno pla\u0107anje, ti\u010de se potrebe za jasnim utvr\u0111ivanjem stope poreza koju treba primeniti na pla\u0107eni iznos. U tom smislu ne bi trebalo da postoji problem ako je ugovorom predvi\u0111en promet robe ili usluga koji se oporezuju samo jednom poreskom stopom. Me\u0111utim, ukoliko je mogu\u0107 promet razli\u010ditih roba ili usluga koji se oporezuju razli\u010ditim poreskim stopama, obavezno je navo\u0111enje roba i usluga za avansno pla\u0107anje, jer u suprotnom nije mogu\u0107e ispravno obra\u010dunati PDV, pa se u takvom slu\u010daju ne bi ni radilo o avansu.<\/p>\n\n\n\n<p>Navedeni stav potvr\u0111en je i u mi\u0161ljenju Ministarstva finansija&nbsp;<a href=\"https:\/\/www.neobilten.com\/da-li-razlika-izmedju-izvrsenog-placanja-i-ostvarenog-prometa-koja-nastane-zbog-naknadno-odobrenog-popusta-predstavlja-avans-ili-ne\/\">broj 430-00-60\/2020-04 od 5.7.2022.<\/a>&nbsp;godine :<\/p>\n\n\n\n<p>\u201eMe\u0111utim, ako je, primera radi, izme\u0111u obveznika PDV \u2013 dru\u0161tva A i kupca zaklju\u010deno vi\u0161e ugovora na osnovu kojih obveznik PDV \u2013 dru\u0161tvo A vr\u0161i kupcu promete koji imaju razli\u010dit poreski tretman (npr. ugovor o zakupu zemlji\u0161ta, ugovor o prodaji \u017eitarica i ugovor o pru\u017eanju usluga prevoza), mi\u0161ljenja smo da se u tom slu\u010daju razlika izme\u0111u vrednosti popusta i vrednosti prometa ne mo\u017ee smatrati avansom, \u0161to zna\u010di da po tom osnovu ne nastaje obaveza obra\u010dunavanja PDV za obveznika PDV \u2013 dru\u0161tvo A. Prema tome, u svakom konkretnom slu\u010daju potrebno je odrediti da li nov\u010dana sredstva u iznosu razlike izme\u0111u vrednosti ostvarenog popusta i vrednosti izvr\u0161enog prometa predstavljaju avans ili ne.\u201c<\/p>\n\n\n\n<p><em>izvor: neobilten<\/em><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><\/figure>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u010clanom 188. stav 1. ta\u010dka 4) Pravilnika o PDV predvi\u0111eno je da avansni ra\u010dun sadr\u017ei podatak o osnovu za avansno pla\u0107anje. U \u010dlanu 12. stav 1. ta\u010dka 12) Pravilnika o elektronskom fakturisanju se navodi osnov za avansnu uplatu kao obavezan elementa avansne elektronske fakture.<\/p>","protected":false},"author":2,"featured_media":3627,"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":[61,245],"tags":[208,9],"class_list":["post-3612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pravilnik","category-sef-finansije","tag-avansni-racun","tag-porez"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Forma avansnog ra\u010duna &#8226; Knjigovodstvena agencija NIMI<\/title>\n<meta name=\"description\" content=\"Pravilnikom o PDVu predvi\u0111eno je da avansni ra\u010dun sadr\u017ei podatak o osnovu za avansno pla\u0107anje. 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