{"id":683,"date":"2019-11-14T14:35:43","date_gmt":"2019-11-14T13:35:43","guid":{"rendered":"http:\/\/localhost\/nimi\/?p=683"},"modified":"2019-12-14T00:53:49","modified_gmt":"2019-12-13T23:53:49","slug":"pdv-u-gradjevinarstvu","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/pdv-u-gradjevinarstvu\/","title":{"rendered":"PDV u gra\u0111evinarstvu"},"content":{"rendered":"<p>\u010clanom 10. stav 2. ta\u010dka 3. Zakona o\nporezu na dodatu vrednost predvi\u0111eno da&nbsp;glavni izvo\u0111a\u010d radovaradove na izgradnji novog objekta koje\nfakturi\u0161e investitoru, koji poseduje gra\u0111evinsku dozvolu, fakturi\u0161e bez PDV, a\nda PDV obra\u010dunava investitor u internom obra\u010dunu.<\/p>\n\n\n\n<p>Interni obra\u010dun podrazumeva obra\u010dun\nporeske obaveze i prethodnog poreza u istom iznosu. S obzirom da je u najve\u0107em\nbroju slu\u010dajeva investitor imao pravo na odbitak prethodnog poreza, fakti\u010dki po\novom poslu niko od u\u010desnika nije pla\u0107ao PDV.<\/p>\n\n\n\n<p>Novim izmenama i dopunama Zakona o PDV-u\nkoje su stupile na snagu&nbsp;15.10.2015.&nbsp;godine\npravo na ovu poresku olak\u0161icu&nbsp;pro\u0161ireno\nje i na sve druge u\u010desnika u gra\u0111evinskom sektoru.<\/p>\n\n\n\n<p>Naime, \u010dlanom 10. stav 2. ta\u010dka 3. Zakona\no porezu na dodatu vrednost izmenjen je tako da&nbsp;svi obveznici PDV koji isporu\u010duju dobra i usuge iz oblasti gra\u0111evinarstva\ndrugom obvezniku PDV ispostavljaju ra\u010dun odnosno situaciju bez PDV.<\/p>\n\n\n\n<p>Porez\nobra\u010dunava primalac dobara i usluga u internom obra\u010dunu kao poreski du\u017enik.<\/p>\n\n\n\n<p>\u010clan je pro\u0161iren i prema vrsti radova na\nrekonstrukciju, adaptaciju, dogradnju i druge radove, i nije vi\u0161e ograni\u010den na\nizgradnju novih objekata.<\/p>\n\n\n\n<p>Na primer, preduzetnik koji je u sistemu\nPDV vr\u0161i zamenu stolarije na objektu koji se renovira, a naru\u010dilac radova je\nvlasnik objekta, koji je tako\u0111e u sistemu PDV-a. Naru\u010dilac \u0107e radove platiti\nnakon zavr\u0161etka posla. Preduzetnik je obavio ugovoreni posao i ispostavlja\nnaru\u010diocu ra\u010dun bez PDV u kome se poziva na \u010dlan 10. stav 2. tacka 3. Zakona o\nPDV-u. Naru\u010dilac po primljenom ra\u010dunu radi interni obra\u010dun poreza, gde na\nvrednost radova bez PDV-a obra\u010dunava PDV obavezu i prethodni PDV po stopi od\n20%. Ukoliko ostvaruje pravo na odbitak, naru\u010dilac ne\u0107e platiti porez, jer je\nobaveza jednaka odbitnoj stavci, pa je iznos poreza za pla\u0107anje nula.<\/p>\n\n\n\n<p>Najva\u017eniji uslovi za primenu \u010dlana 10.\nstav 2. ta\u010dka 3 su:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>da su i isporu\u010dilac i naru\u010dilac dobara i\nusuga u sistemu PDV-a,<\/li><li>da se promet obavlja posle 15.10.2015.\ngodine, a da naknada ili deo naknade nije primljen pre 15.10.2015. godine, i<\/li><li>da su predmet isporuke dobra i usluge\npobrojane u Pravilniku o utvr\u0111ivanju dobara i usluga iz oblasti gra\u0111evinarstva.<\/li><\/ul>\n\n\n\n<p>Kada su ispunjena sva tri uslova, izvo\u0111a\u010d\nradove fakturi\u0161edobra i usluge bez PDV-a, a primalac radova pravi interni\nobra\u010dun poreza.<\/p>\n\n\n\n<p>Ukoliko isporu\u010dilac i primalac nisu u\nsistemu PDV, \u010dlan 10. stav 2. ta\u010dka 3. se ne primenjuje.<\/p>\n\n\n\n<p>Tako\u0111e, nisu svi radovi iz sektora\ngra\u0111evinarstva iz Klasifikacije delatnosti predmet primene \u010dlana 10. stav 2.\nta\u010dka 3. Delatnosti na koje se ovaj \u010dlan primenjuje pobrojane su u Pravilniku. <\/p>\n\n\n\n<p>Obveznik PDV fakturisa\u0107e bez PDV slede\u0107e\nradove:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>41.20 Izgradnja stambenih i nestambenih\nzgrada;<\/li><li>42.11 Izgradnja puteva i autoputeva;<\/li><li>42.12 Izgradnja \u017eelezni\u010dkih pruga i\npodzemnih \u017eeleznica;<\/li><li>42.13 Izgradnja mostova i tunela;<\/li><li>42.21 Izgradnja cevovoda;<\/li><li>42.22 Izgradnja elektri\u010dnih i\ntelekomunikacionih vodova;<\/li><li>42.91 Izgradnja hidrotehni\u010dkih objekata;<\/li><li>42.99 Izgradnja ostalih nepomenutih\ngra\u0111evina;<\/li><li>43.11 Ru\u0161enje objekata;<\/li><li>43.12 Priprema gradili\u0161ta;<\/li><li>43.21 Postavljanje elektri\u010dnih\ninstalacija;<\/li><li>43.22 Postavljanje vodovodnih,\nkanalizacionih, grejnih i klimatizacionih sistema;<\/li><li>43.29 Ostali instalacioni radovi u\ngra\u0111evinarstvu;<\/li><li>43.31 Malterisanje;<\/li><li>43.32 Ugradnja stolarije;<\/li><li>43.33 Postavljanje podnih i zidnih\nobloga;<\/li><li>43.34 Bojenje i zastakljivanje;<\/li><li>43.91 Krovni radovi;<\/li><li>43.99 Ostali nepomenuti specifi\u010dni\ngra\u0111evinski radovi.<\/li><\/ol>\n\n\n\n<p>Obveznici treba da provere koje sve vrste\nradova spadaju pod pojedine \u0161ifre, da bi smanjili broj gre\u0161aka, naro\u010dito u\npo\u010detnim nedeljama i mesecima primene ovih novih odredbi.<\/p>\n\n\n\n<p>Na primer, pod \u0161ifrom 43.99 Ostali\nnepomenuti specifi\u010dni gra\u0111evinski radovi u Klasifikaciji delatnosti navedeno je\ni iznajmljivanje gra\u0111evinskih ma\u0161ina sa rukovaocem.<\/p>\n\n\n\n<p>To zna\u010di da firma obveznik PDV koja\nfakturi\u0161e drugoj firmi obavezniku PDV zakup ma\u0161ina sa rukovaocem, a datum\nprometa je nakon 15.10.2015. godine, i naknada ili deo naknade za promet nije\nnapla\u0107en pre 15.10.2015. godine (nije bilo avansnog pla\u0107anja pre 15. oktobra),\nu tom slu\u010daju \u0107e firma zakupodavac izdati ra\u010dun bez PDV, a zakupac \u0107e po osnovu\novog ra\u010duna vr\u0161iti interni obra\u010dun poreza.<\/p>\n\n\n\n<p>Pomenuli smo da je jedan od uslova za\nprimenu \u010dlana 10.2.3.&nbsp; da naknada ili deo naknade za promet nije primljen\npre 15.10.2015. godine (da nije primljen avans).<\/p>\n\n\n\n<p>Naime, prema samostalnom \u010dlanu Zakona br.\n34s6 predvi\u0111eno je da se na promet koji se vr\u0161i nakon 15. oktobra a za koji je\nprimljen avans zaklju\u010dno sa 14.10.2015. godine primenjuje odredba \u010dlana 10.2.3.\nkoja je va\u017eila do 14.10.2015. godine.<\/p>\n\n\n\n<p>A to se da podsetimo, odnosilo samo na\nglavnog izvo\u0111a\u010da koji fakturi\u0161e investitoru, uz ispunjenje niza uslova. Dakle,\nve\u0107ina izvo\u0111a\u010da i podizvo\u0111a\u010da po staroj odredbi nije imala pravo da fakturi\u0161e\nbez PDV, pa tako, ukoliko su primili avans po nekom ugovorenom poslu do 15.10.\na radove isporu\u010duju i fakturi\u0161u nakon 15.10. treba da izdaju ra\u010dun \u201epo starom\u201c,\n\u0161to u ve\u0107ini slu\u010dajeva zna\u010di sa PDV-om.<\/p>\n\n\n\n<p>Treba napomenuti da se u gra\u0111evinarstvu\nizgradnja objekta koja se fakturi\u0161e fazno, kroz privremene i kona\u010dnu situaciju,\nposmatra kao delimi\u010dna isporuka objekta. Svaka situacija predstavlja jedan\npromet. Dinamika izdavanja situacija reguli\u0161e se ugovorom.<\/p>\n\n\n\n<p>Zbog \u010dlana 34 s6 treba predvideti\nugovorom i na koji na\u010din \u0107e se vr\u0161iti raspodela eventualno primljenog odnosno\ndatog avansa. Upravo zbog toga \u0161to treba odrediti na koje se situacije odnosno\nna koji promet se avans odnosi. Na one situacije koje \u0107e biti u celosti ili\ndelimi\u010dno pokrivene avansom, primenjuje se \u010dlan 34 s6, odnosno fakturisanje se\nvr\u0161i po \u010dlanu 10. stav 2. ta\u010dka 3. pre izmena 15.10.2015. (za ve\u0107inu poreskih\nobveznika \u2013 sa PDV-om). Situacije koje nisu napla\u0107ene ni malo iz avansa\nispostavljaju se u skladu sa \u010dlanom &nbsp;10.\nstav 2. ta\u010dka 3. koji va\u017ei nakon najnovijih izmena (za ve\u0107inu poreskih\nobveznika \u2013 bez PDV).<\/p>\n\n\n\n<p>Na primer, ukoliko je zamena stolarije\nugovorena u fazama, tako da se izdaju dve privremene i jedna kona\u010dna situacija,\nda je avans u vrednosti 30% posla napla\u0107en 1.8.2015. godine, a prva situacija\nizdata 25.10.2015. i da je ugovorom regulisano da \u0107e ceo avans biti pokriven\nprvom situacijom, prva situacija izdaje se sa obra\u010dunatim porezom na dodatu\nvrednost od 20%, a druga i tre\u0107a situacija bi\u0107e izdate bez PDV-a. Pretpostavili\nsmo da su isunjeni svi uslovi.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ispostavljanje ra\u010duna za gra\u0111evinske radove bez PDV-a<\/p>","protected":false},"author":2,"featured_media":708,"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 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":[17],"tags":[34,8,35],"class_list":["post-683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-porez","tag-gradjevinarstvo","tag-pdv","tag-racuni"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PDV u gra\u0111evinarstvu &#8226; Knjigovodstvena agencija NIMI<\/title>\n<meta name=\"description\" content=\"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.nimi.rs\/en\/pdv-u-gradjevinarstvu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PDV u gra\u0111evinarstvu &#8226; Knjigovodstvena agencija NIMI\" \/>\n<meta property=\"og:description\" content=\"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.nimi.rs\/en\/pdv-u-gradjevinarstvu\/\" \/>\n<meta property=\"og:site_name\" content=\"Knjigovodstvena agencija NIMI\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/knjigovodstvenaagencija\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-14T13:35:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-13T23:53:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/savings-2789112_1280-e1573852586191.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"854\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ivan Nikoli\u0107\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Agencija_NIMI\" \/>\n<meta name=\"twitter:site\" content=\"@Agencija_NIMI\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ivan Nikoli\u0107\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/\"},\"author\":{\"name\":\"Ivan Nikoli\u0107\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#\\\/schema\\\/person\\\/dc17ab53022314cac07fcdb824c195a6\"},\"headline\":\"PDV u gra\u0111evinarstvu\",\"datePublished\":\"2019-11-14T13:35:43+00:00\",\"dateModified\":\"2019-12-13T23:53:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/\"},\"wordCount\":1027,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.nimi.rs\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/savings-2789112_1280-e1573852586191.jpg\",\"keywords\":[\"Gra\u0111evinarstvo\",\"PDV\",\"Ra\u010duni\"],\"articleSection\":[\"Porez\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/\",\"url\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/\",\"name\":\"PDV u gra\u0111evinarstvu &#8226; Knjigovodstvena agencija NIMI\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.nimi.rs\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/savings-2789112_1280-e1573852586191.jpg\",\"datePublished\":\"2019-11-14T13:35:43+00:00\",\"dateModified\":\"2019-12-13T23:53:49+00:00\",\"description\":\"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.nimi.rs\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/savings-2789112_1280-e1573852586191.jpg\",\"contentUrl\":\"https:\\\/\\\/www.nimi.rs\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/savings-2789112_1280-e1573852586191.jpg\",\"width\":854,\"height\":853},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/pdv-u-gradjevinarstvu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Po\u010detna\",\"item\":\"https:\\\/\\\/www.nimi.rs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PDV u gra\u0111evinarstvu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#website\",\"url\":\"https:\\\/\\\/www.nimi.rs\\\/\",\"name\":\"Knjigovodstvena agencija NIMI\",\"description\":\"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.nimi.rs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#organization\",\"name\":\"Knjigovodstvena agencija NIMI\",\"url\":\"https:\\\/\\\/www.nimi.rs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.nimi.rs\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Group-2.png\",\"contentUrl\":\"https:\\\/\\\/www.nimi.rs\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Group-2.png\",\"width\":49,\"height\":46,\"caption\":\"Knjigovodstvena agencija NIMI\"},\"image\":{\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/knjigovodstvenaagencija\\\/\",\"https:\\\/\\\/x.com\\\/Agencija_NIMI\",\"https:\\\/\\\/www.instagram.com\\\/nimi_knjigovodstvo\\\/\",\"https:\\\/\\\/rs.linkedin.com\\\/in\\\/agencija-nimi-knjigovodstvo-69922941\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.nimi.rs\\\/#\\\/schema\\\/person\\\/dc17ab53022314cac07fcdb824c195a6\",\"name\":\"Ivan Nikoli\u0107\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf9f42dec4f8cb3dceb6aa5b47a08b31d9292cd12debf3eab6590f15430efe0c?s=96&d=wp_user_avatar&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf9f42dec4f8cb3dceb6aa5b47a08b31d9292cd12debf3eab6590f15430efe0c?s=96&d=wp_user_avatar&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf9f42dec4f8cb3dceb6aa5b47a08b31d9292cd12debf3eab6590f15430efe0c?s=96&d=wp_user_avatar&r=g\",\"caption\":\"Ivan Nikoli\u0107\"},\"description\":\"Diplomirani ekonomista\",\"url\":\"https:\\\/\\\/www.nimi.rs\\\/en\\\/author\\\/nikoliciv86\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PDV u gra\u0111evinarstvu &#8226; Knjigovodstvena agencija NIMI","description":"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.nimi.rs\/en\/pdv-u-gradjevinarstvu\/","og_locale":"en_US","og_type":"article","og_title":"PDV u gra\u0111evinarstvu &#8226; Knjigovodstvena agencija NIMI","og_description":"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica","og_url":"https:\/\/www.nimi.rs\/en\/pdv-u-gradjevinarstvu\/","og_site_name":"Knjigovodstvena agencija NIMI","article_publisher":"https:\/\/www.facebook.com\/knjigovodstvenaagencija\/","article_published_time":"2019-11-14T13:35:43+00:00","article_modified_time":"2019-12-13T23:53:49+00:00","og_image":[{"width":854,"height":853,"url":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/savings-2789112_1280-e1573852586191.jpg","type":"image\/jpeg"}],"author":"Ivan Nikoli\u0107","twitter_card":"summary_large_image","twitter_creator":"@Agencija_NIMI","twitter_site":"@Agencija_NIMI","twitter_misc":{"Written by":"Ivan Nikoli\u0107","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#article","isPartOf":{"@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/"},"author":{"name":"Ivan Nikoli\u0107","@id":"https:\/\/www.nimi.rs\/#\/schema\/person\/dc17ab53022314cac07fcdb824c195a6"},"headline":"PDV u gra\u0111evinarstvu","datePublished":"2019-11-14T13:35:43+00:00","dateModified":"2019-12-13T23:53:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/"},"wordCount":1027,"commentCount":0,"publisher":{"@id":"https:\/\/www.nimi.rs\/#organization"},"image":{"@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/savings-2789112_1280-e1573852586191.jpg","keywords":["Gra\u0111evinarstvo","PDV","Ra\u010duni"],"articleSection":["Porez"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/","url":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/","name":"PDV u gra\u0111evinarstvu &#8226; Knjigovodstvena agencija NIMI","isPartOf":{"@id":"https:\/\/www.nimi.rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#primaryimage"},"image":{"@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/savings-2789112_1280-e1573852586191.jpg","datePublished":"2019-11-14T13:35:43+00:00","dateModified":"2019-12-13T23:53:49+00:00","description":"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica","breadcrumb":{"@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#primaryimage","url":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/savings-2789112_1280-e1573852586191.jpg","contentUrl":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/savings-2789112_1280-e1573852586191.jpg","width":854,"height":853},{"@type":"BreadcrumbList","@id":"https:\/\/www.nimi.rs\/pdv-u-gradjevinarstvu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Po\u010detna","item":"https:\/\/www.nimi.rs\/"},{"@type":"ListItem","position":2,"name":"PDV u gra\u0111evinarstvu"}]},{"@type":"WebSite","@id":"https:\/\/www.nimi.rs\/#website","url":"https:\/\/www.nimi.rs\/","name":"Knjigovodstvena agencija NIMI","description":"Usluge knjigovodstva i ra\u010dunovodstva agencija NIMI pru\u017ea svim vrstama pravnih lica","publisher":{"@id":"https:\/\/www.nimi.rs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.nimi.rs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.nimi.rs\/#organization","name":"Knjigovodstvena agencija NIMI","url":"https:\/\/www.nimi.rs\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.nimi.rs\/#\/schema\/logo\/image\/","url":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/Group-2.png","contentUrl":"https:\/\/www.nimi.rs\/wp-content\/uploads\/2019\/11\/Group-2.png","width":49,"height":46,"caption":"Knjigovodstvena agencija NIMI"},"image":{"@id":"https:\/\/www.nimi.rs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/knjigovodstvenaagencija\/","https:\/\/x.com\/Agencija_NIMI","https:\/\/www.instagram.com\/nimi_knjigovodstvo\/","https:\/\/rs.linkedin.com\/in\/agencija-nimi-knjigovodstvo-69922941"]},{"@type":"Person","@id":"https:\/\/www.nimi.rs\/#\/schema\/person\/dc17ab53022314cac07fcdb824c195a6","name":"Ivan Nikoli\u0107","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/cf9f42dec4f8cb3dceb6aa5b47a08b31d9292cd12debf3eab6590f15430efe0c?s=96&d=wp_user_avatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cf9f42dec4f8cb3dceb6aa5b47a08b31d9292cd12debf3eab6590f15430efe0c?s=96&d=wp_user_avatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/cf9f42dec4f8cb3dceb6aa5b47a08b31d9292cd12debf3eab6590f15430efe0c?s=96&d=wp_user_avatar&r=g","caption":"Ivan Nikoli\u0107"},"description":"Diplomirani ekonomista","url":"https:\/\/www.nimi.rs\/en\/author\/nikoliciv86\/"}]}},"_links":{"self":[{"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/posts\/683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/comments?post=683"}],"version-history":[{"count":1,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/posts\/683\/revisions"}],"predecessor-version":[{"id":720,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/posts\/683\/revisions\/720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/media\/708"}],"wp:attachment":[{"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/media?parent=683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/categories?post=683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nimi.rs\/en\/wp-json\/wp\/v2\/tags?post=683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}