{"id":670,"date":"2019-11-14T14:28:04","date_gmt":"2019-11-14T13:28:04","guid":{"rendered":"http:\/\/localhost\/nimi\/?p=670"},"modified":"2019-12-14T00:53:49","modified_gmt":"2019-12-13T23:53:49","slug":"naknade-troskova-zaposlenih-za-odlazak-i-dolazak-sa-rada","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/naknade-troskova-zaposlenih-za-odlazak-i-dolazak-sa-rada\/","title":{"rendered":"Naknade tro\u0161kova zaposlenih za odlazak i dolazak sa rada"},"content":{"rendered":"

Bez obzira na \u010dinjenicu da je primarni predmet analize\npredstavljalo pitanje poreskog tretmana konkretnih tro\u0161kova sa aspekta Zakona o\nporezu na dodatu vrednost, Ministarstvo se izjasnilo, te dalo tuma\u010denje\nporeskog aspekta pomenutih tro\u0161kova iz ugla Zakona o porezu na dobit pravnih\nlica odnosno Zakona o porezu na dohodak gra\u0111ana.<\/p>\n\n\n\n

Naime, prema tuma\u010denju resornog Ministarstva u vezi poreskog\ntretmana naknada koje poslodavac ispla\u0107uje zaposlenima za dolazak i odlazak sa\nrada, smatra se da ukoliko se predmetna naknada ne dokumentuje verodostojom\nra\u010dunovodstvenom ispravom (npr. ra\u010dun za kupovinu mese\u010dne pretplatne karte,\ndnevne karte ili karte za jednu vo\u017enju u javnom prevozu, ra\u010dun za gorivo u\nslu\u010daju kori\u0161\u0107enja sopstvenog vozila i sl.), isplate zaposlenima po konkretnom\nosnovu tretira\u0107e se kao nedokumentovani tro\u0161ak u smislu Zakona o porezu na\ndobit pravnih lica, dok sa druge strane odredbe definisane \u010dlanom 18 Zakona o\nporezu na dohodak gra\u0111ana ne mogu biti primenjene. Prema mi\u0161ljenju\nMinistarstva, a sa aspekta tuma\u010denja Zakona o porezu na dodatu vrednost,\npomenuta naknada ne predstavlja predmet oporezivanja saglasno odredbama ovog\nZakona.<\/p>\n\n\n\n

S obzirom da je predmetno Mi\u0161ljenje izazvalo buru reakcija i\npolemike \u0161ire javnosti, skre\u0107emo pa\u017enju na slede\u0107e:<\/p>\n\n\n\n

– Ministarstvo finansija se i u prethodnim periodima\nizja\u0161njavalo po istom osnovu,\ngde je Mi\u0161ljenjem (br. 011-00- 00016\/2016-04 od 7.6.2016. godine<\/em>),\ntuma\u010dilo da se rashod koji je iskazan u poslovnim knjigama po osnovu isplate\nnaknada zaposlenima za dolazak i odlazak sa posla, u slu\u010daju kada su navedene\nisplate dokumentovane odgovaraju\u0107om ra\u010dunovodstvenom ispravom (npr. spisak zaposlenih), priznat u poreskom bilansu.<\/p>\n\n\n\n

– Ministarstvo finansija je davalo tuma\u010denja dokumentrovanosti\ntro\u0161kova po sli\u010dnom osnovu, koje\nreguli\u0161e \u010dlan 18 Zakona o porezu na dohhidak gradjana, a koje se odnose na\nprimanja zaposlenog u vidu pripadaju\u0107e dnevnice za slu\u017ebeno putovanje kako u\nzemlji tako i u inostranstvu, na koju zaposleni ima pravo u skladu sa op\u0161tim\naktom kod poslodavca i koja se ispla\u0107uje u visini do pripadaju\u0107eg neoporezivog\niznosa. Naime, prema Mi\u0161ljenju\nministarstva (br. 011-00-712\/2016-04 od 13.2.2017. godine) u konkretnom slu\u010daju\nposlodavac ne bi bio u obavezi da dokumentuje tro\u0161kove koji se nakna\u0111uju putem\ndnevnice.<\/p>\n\n\n\n

– Takodje, \u010dlanom\n18 Zakona o porezu na dohodak gra\u0111ana iz 2015. godine, bilo je\ndefinisano da se porez na zarade ne pla\u0107a na primanja zaposlenog po osnovu naknade tro\u0161kova prevoza u javnom\nsaobra\u0107aju (za dolazak na posao i povratak sa posla) \u2013 do visine mese\u010dne pretplatne karte,\nodnosno do visine stvarnih tro\u0161kova prevoza ukoliko ne postoji mogu\u0107nost da se\nobezbedi mese\u010dna pretplatna karta. U skladu sa navedenom normom\nZakona, poresko oslobo\u0111enje po osnovu tro\u0161kova prevoza odnosilo se isklju\u010divo\nna tro\u0161kove nastale po osnovu obezbe\u0111ivanja mese\u010dnih karata za prevoz u javnom\nsaobra\u0107aju, te je konkretan na\u010din postupanja isklju\u010dio pravo na poresko\noslobo\u0111enje tro\u0161kova prevoza koje zaposleni realizuju kori\u0161\u0107enjem bilo kog\ndrugog oblika prevoza za dolazak i odlazak sa rada. Ovakva odredba Zakona je\ndovodila do velikih problema u praksi, pre svega imaju\u0107i u vidu relevenatne\nodredbe Zakona o radu kojima je podrazumevano pravo svakog zaposlenog na\nnaknadu tro\u0161kova prevoza, dok sa druge strane nije nametana i obaveza kori\u0161\u0107enja\njavnog prevoza. Shodno navedenom, 2016. godine zakonodavac je izvr\u0161io odre\u0111ene\nizmene formulacije \u010dlana 18. stava 1 ta\u010dke 1  Zakona o porezu na dohodak\ngra\u0111ana, kojom je kasnije definisano poresko oslobo\u0111enje po osnovu naknade tro\u0161kova za dolazak i odlazak sa\nrada \u2013 do visine cene mese\u010dne prevozne karte u javnom saobra\u0107aju, odnosno do\nvisine stvarnih tro\u0161kova prevoza. Po na\u0161em mi\u0161ljenju, brisanjem re\u010di koje\nimpliciraju kori\u0161\u0107enje javnog saobra\u0107aja namera zakonodavca je bila\nda na konkretan na\u010din pro\u0161iri opseg definisanog poreskog oslobo\u0111enja i na\ntro\u0161kove koji zaposleni ostvare u vezi sa dolaskom\/odlaskom sa rada, a koji ne\npodrazumevaju isklju\u010divo tro\u0161kove prevoza u javnom saobra\u0107aju, imaju\u0107i u vidu\nda postoje i drugi na\u010dini transporta.<\/p>\n\n\n\n

Prema na\u0161m mi\u0161ljenju, a oslanjaju\u0107i se na sve prethodno\nnavedeno, tuma\u010denje Ministarstva finansija u konkretnom slu\u010daju implicira\nobaveznost dokumentovanja tro\u0161kova nastalih po konkretnom osnovu, \u0161to nije\nsporno, me\u0111utim sam na\u010din dokumentovavanja tako realizovanih tro\u0161kova kompanije\nmogu  samostalno da utvrde svojim internim aktima.<\/p>","protected":false},"excerpt":{"rendered":"

Ministarstvo finansija je dana 01.02.2019. godine, izdalo mi\u0161ljenje u vezi poreskog tretmana naknade tro\u0161kova zaposlenih za odlazak i dolazak sa rada<\/p>","protected":false},"author":2,"featured_media":714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"right-sidebar","site-content-layout":"default","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":"default","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 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