{"id":22594,"date":"2023-01-05T13:06:39","date_gmt":"2023-01-05T12:06:39","guid":{"rendered":"https:\/\/geciclaw.com\/?p=22594"},"modified":"2023-01-05T13:06:39","modified_gmt":"2023-01-05T12:06:39","slug":"e-fakturisanje-u-srbiji-2023","status":"publish","type":"post","link":"https:\/\/www.geciclaw.com\/sr\/e-fakturisanje-u-srbiji-2023\/","title":{"rendered":"(E-)fakturisanje u Srbiji (2023)"},"content":{"rendered":"<p>Po\u010detkom pro\u0161le godine, usvojen je <a href=\"http:\/\/www.pravno-informacioni-sistem.rs\/SlGlasnikPortal\/eli\/rep\/sgrs\/skupstina\/zakon\/2021\/44\/3\/reg\">Zakon o elektronskom fakturisanju<\/a> (\u201e<strong>Zakon<\/strong>\u201c), koji je stupio na snagu 7. maja 2021. godine. Zbog zna\u010dajnih novina koje je doneo za srpsku privredu, primena odre\u0111enih odredaba Zakona je odlo\u017eena, te poslednji u nizu set odredaba po\u010dinje da se primenjuje od 1. januara 2023. godine. Od tada po\u010dinje zakonska obaveza za PDV obveznike da zapo\u010dnu sa izdavanjem elektronskih faktura u svim me\u0111usobnim transakcijama sa drugim PDV obveznicima iz privatnog sektora kao i u transakcijama sa subjektima javnog sektora. <a href=\"https:\/\/geciclaw.com\/sr\/novi-zakon-o-elektronskom-fakturisanju-koje-novine-mozemo-da-ocekujemo\/\">Advokatska kancelarija Geci\u0107 Law je jo\u0161 i u ranim fazama dono\u0161enja \u00a0Zakona ukazala na koje novine mo\u017eemo da o\u010dekujemo<\/a>.<\/p>\n<p>Zakon je dakle kao najva\u017eniju novinu uveo elektronske fakture kao digitalne, dematerijalizovane i nepapirne verzije faktura koje se putem softvera prenose od izdavaoca do primaoca elektronske fakture. Bilo u papirnoj ili elektronskoj formi, faktura jeste dokument koji ima veliki zna\u010daj u svakodnevnom poslovanju kako za same u\u010desnike transakcija, tako i za poreske organe zbog obra\u010duna i naplate poreza, za sudove u dokaznim postupcima, ali i za javne izvr\u0161itelje u postupcima izvr\u0161enja, odnosno prinudne naplate potra\u017eivanja. Ovo poslednje mo\u017eda i najzna\u010dajnije s obzirom da je Zakonom izri\u010dito predvi\u0111eno da elektronska faktura predstavlja verodostojnu ispravu na osnovu koje se mo\u017ee tra\u017eiti izvr\u0161enje u skladu sa zakonom. Potrebno je da je faktura poslata od strane samog izdavaoca fakture ili informacionog posrednika (pravnog lica koje ima licencu <a href=\"https:\/\/www.mfin.gov.rs\/\">Ministarstva Finansija<\/a> i upisano je u <a href=\"https:\/\/www.efaktura.gov.rs\/tekst\/1228\/registar-informacionih-posrednika.php\">registar informacionih posrednika<\/a>) ka primaocu preko <a href=\"https:\/\/efaktura.mfin.gov.rs\/login\">sistema elektronskih faktura<\/a>.<\/p>\n<p>U 2023. godini elektronske fakture \u0107e se dakle koristiti u transakcijama izme\u0111u:<\/p>\n<ul>\n<li>subjekata javnog sektora (uklju\u010duju\u0107i javna preduze\u0107a),<\/li>\n<li>PDV obveznika kao subjekata privatnog sektora, i<\/li>\n<li>subjekata javnog sektora i PDV obveznika iz privatnog sektora.<\/li>\n<\/ul>\n<p>Obavezu izdavanja elektronske fakture imaju i poreski punomo\u0107nici stranog lica u Srbiji u transakcijama sa subjektima kako javnog, tako i privatnog sektora. Osim toga, Zakon stvara neophodne preduslove i defini\u0161e parametre kako bi sistem elektronskog fakturisanja bio primenjiv i odr\u017eiv. Posebno je va\u017eno ista\u0107i da je u sferi privatnog sektora, obaveza elektronskog fakturisanja propisana samo za PDV obveznike, \u0161to \u0107e dr\u017eavi u velikoj meri omogu\u0107iti potpuniju i efikasniju kontrolu obra\u010duna i naplate PDV-a, i smanjiti mogu\u0107nost za poresku evaziju, prevaru, utaju i druge ka\u017enjive radnje.<\/p>\n<p>Za ostala pravna lica koja nisu u sistemu PDV-a, kao i za obveznike poreza na prihod od samostalne delatnosti, sistem elektronskih faktura je isklju\u010divo opcija, a ne zakonska obaveza. Pa tako, obveznici poreza na prihod od samostalne delatnosti u smislu <a href=\"https:\/\/www.paragraf.rs\/propisi\/zakon-o-porezu-na-dohodak-gradjana.html\">Zakona o porezu na dohodak gra\u0111ana<\/a> i obveznik poreza na dobit pravnih lica u smislu <a href=\"https:\/\/www.paragraf.rs\/propisi\/zakon_o_porezu_na_dobit_pravnih_lica.html\">Zakona o porezu na dobit pravnih lica<\/a>, mogu da se prijave za kori\u0161\u0107enje sistema elektronskih faktura.<\/p>\n<p>Uvo\u0111enje elektronskih faktura je posledi\u010dno uticala i na izmene drugih relevantnih propisa. U skladu sa tim je izmenjen i <a href=\"https:\/\/www.paragraf.rs\/propisi\/zakon_o_rokovima_izmirenja_novcanih_obaveza_u_komercijalnim_transakcijama.html\">Zakon o rokovima izmirenja nov\u010danih obaveza u komercijalnim transakcijama<\/a> <a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> Izmenama je konstatovano postojanje elektronskih faktura (pored regularnih faktura ), kao i da su privredni subjekti obavezani ovim zakonom i za postupanje sa e \u2013 fakturama.<\/p>\n<p>&nbsp;<\/p>\n<p>Suarno, zavr\u0161na faza primene sistema elektronskih faktura kre\u0107e od 1. januara 2023. godine kada i zapravo zvani\u010dno po\u010dinje potpuna primena Zakona na PDV obveznike iz privatnog sektora. Za nepo\u0161tovanje navedenog (npr. kompanija ne izda elektronsku fakturu, ne evidentira elektronski PDV, odbije da primi elektronsku fakturu i sl.) preti prekr\u0161ajna kazna u iznosu od 200.000 do 2.000.000 dinara.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> <em>(&#8222;Sl. glasnik RS&#8220;, br. 119\/2012, 68\/2015, 113\/2017, 91\/2019, 44\/2021, 44\/2021 &#8211; dr. zakon, 130\/2021, 129\/2021 &#8211; dr. zakon i 138\/2022)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Po\u010detkom pro\u0161le godine, usvojen je Zakon o elektronskom fakturisanju (\u201eZakon\u201c), koji je stupio na snagu 7. maja 2021. godine. Zbog zna\u010dajnih novina koje je doneo za srpsku privredu, primena odre\u0111enih odredaba Zakona je odlo\u017eena, te poslednji u nizu set odredaba po\u010dinje da se primenjuje od 1. januara 2023. godine. Od tada po\u010dinje zakonska obaveza za PDV obveznike da zapo\u010dnu sa izdavanjem elektronskih faktura u svim me\u0111usobnim transakcijama sa drugim PDV obveznicima iz privatnog sektora kao i u transakcijama sa subjektima javnog sektora. Advokatska kancelarija Geci\u0107 Law je jo\u0161 i u ranim fazama dono\u0161enja \u00a0Zakona ukazala na koje novine mo\u017eemo da [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":22592,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[1607],"tags":[469,653],"class_list":["post-22594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-najnovije","tag-gecic-law-firm-serbia-sr","tag-corporate-law-serbia-sr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>(E-)fakturisanje u Srbiji (2023) | Geci\u0107 Law<\/title>\n<meta name=\"description\" content=\"Po\u010detkom pro\u0161le godine, usvojen je Zakon o elektronskom fakturisanju, koji je stupio na snagu 7. maja 2021. godine.\" \/>\n<meta name=\"robots\" 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