{"id":3731,"date":"2025-05-08T09:17:41","date_gmt":"2025-05-08T07:17:41","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=3731"},"modified":"2025-05-08T09:17:42","modified_gmt":"2025-05-08T07:17:42","slug":"reforma-sistema-naplate-poreza-za-preduzetnike","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/reforma-sistema-naplate-poreza-za-preduzetnike\/","title":{"rendered":"Reforma sistema naplate poreza za preduzetnike"},"content":{"rendered":"

<\/p>\n\n\n\n

Jedan od klju\u010dnih problema sa kojima se preduzetnici suo\u010davaju jeste neefikasan i zastareo sistem pla\u0107anja poreza i doprinosa. Za razliku od zaposlenih koji sve obaveze izmiruju jednom uplatnicom, preduzetnici moraju svakog meseca da vr\u0161e \u010detiri odvojene uplate \u2013 za porez na dohodak, PIO, zdravstveno osiguranje i osiguranje za slu\u010daj nezaposlenosti. Ovakav sistem generi\u0161e preko devet miliona pojedina\u010dnih uplata godi\u0161nje.<\/p>\n\n\n\n

Sistem je ne samo slo\u017een, ve\u0107 i podlo\u017ean gre\u0161kama \u2013 pogre\u0161ne uplate zahtevaju dodatne administrativne korake poput podno\u0161enja zahteva za preknji\u017eavanje, kojih je desetine hiljada godi\u0161nje. \u010cak svaki \u010detvrti preduzetnik koji se opredelio za isplatu li\u010dne zarade podnosi ovakav zahtev.<\/p>\n\n\n\n

Jo\u0161 jedan problem je nea\u017eurna evidencija radnog sta\u017ea. Iako redovno izmiruju obaveze, preduzetnicima se sta\u017e ne upisuje automatski, ve\u0107 tek po podnetom zahtevu, \u0161to mnogi nisu ni svesni.<\/p>\n\n\n\n

NALED predla\u017ee uvo\u0111enje jedinstvene uplate na jedan ra\u010dun, sa automatskom raspodelom sredstava nadle\u017enim institucijama. Ova promena zahteva samo tehni\u010dka i podzakonska uskla\u0111ivanja, bez izmene zakona.<\/p>\n\n\n\n

Prednosti uklju\u010duju:
– smanjenje broja uplata za gotovo sedam miliona godi\u0161nje,
– ukidanje potrebe za preknji\u017eavanjima,
– automatsko evidentiranje radnog sta\u017ea,
– rastere\u0107enje administracije i olak\u0161anje poslovanja.<\/p>\n\n\n\n

U slu\u010daju pogre\u0161ne uplate, preduzetnik mo\u017ee podneti zahtev za povra\u0107aj ili preknji\u017eavanje putem portala Poreske uprave, po\u0161tom ili li\u010dno. Rok za odlu\u010divanje je 15 dana, a re\u0161enje se dostavlja elektronski. Ukoliko povra\u0107aj ne bude izvr\u0161en u roku od 30 dana, preduzetnik sti\u010de pravo na zateznu kamatu.<\/p>\n\n\n\n

Va\u017eno je voditi ra\u010duna o rokovima zastarelosti \u2013 pravo na povra\u0107aj zastareva za pet godina, osim za doprinose za obavezno socijalno osiguranje, gde pravo ne zastareva.<\/p>\n\n\n\n

Preduzetnici koji se opredele za isplatu li\u010dne zarade pla\u0107aju porez po stopi od 10% na godi\u0161nji prihod, dok oni bez li\u010dne zarade snose ukupno optere\u0107enje od oko 46%. Ovaj model je posebno isplativ za delatnosti sa visokim neto rezultatom, jer omogu\u0107ava ve\u0107u likvidnost i fleksibilnije raspolaganje sredstvima.<\/p>\n\n\n\n

Izvor: Biznis.rs<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Uvo\u0111enje jedinstvene uplate na jedan ra\u010dun, sa automatskom raspodelom sredstava nadle\u017enim institucijama.<\/p>","protected":false},"author":2,"featured_media":3736,"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":[41],"tags":[9,39],"class_list":["post-3731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-preduzetnici","tag-porez","tag-preduzetnik"],"yoast_head":"\nReforma sistema naplate poreza za preduzetnike • Knjigovodstvena agencija NIMI<\/title>\n<meta name=\"description\" content=\"Uvo\u0111enje jedinstvene uplate na jedan ra\u010dun, sa automatskom raspodelom sredstava nadle\u017enim institucijama. 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