{"id":50352,"date":"2026-10-12T11:35:46","date_gmt":"2026-10-12T09:35:46","guid":{"rendered":"https:\/\/www.geciclaw.com\/?p=50352"},"modified":"2026-10-12T11:38:17","modified_gmt":"2026-10-12T09:38:17","slug":"izmene-zakona-porez-na-emisije-gasova","status":"publish","type":"post","link":"https:\/\/www.geciclaw.com\/sr\/izmene-zakona-porez-na-emisije-gasova\/","title":{"rendered":"Izmene zakona o porezima na emisije: nova pravila o dr\u017eavnoj pomo\u0107i i odlaganje rokova za podno\u0161enje poreskih prijava"},"content":{"rendered":"
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Narodna skup\u0161tina Republike Srbije nedavno je, u okviru \u0161ireg paketa reformi javnih finansija i poreskog sistema, usvojila izmene i dopune dva zakona:<\/p>\n

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  1. \n
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    \n

    Zakona o porezu na uvoz ugljeni\u010dno intenzivnih proizvoda<\/a><\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/li>\n<\/ol>\n

    Izmene i dopune stupile su na snagu 8. septembra 2026. godine.<\/p>\n

    Izmene Zakona o porezu na emisije gasova sa efektom staklene ba\u0161te prvenstveno su zasnovane na preporukama Komisije za kontrolu dr\u017eavne pomo\u0107i. U svom Mi\u0161ljenju od 4. avgusta 2026. godine<\/a>, Komisija je ukazala na mogu\u0107e implikacije postoje\u0107ih odredaba o poreskom kreditu sa aspekta dr\u017eavne pomo\u0107i i predlo\u017eila izmene radi njihovog uskla\u0111ivanja sa pravilima o kontroli dr\u017eavne pomo\u0107i.<\/p>\n

    Usvojenim izmenama ove preporuke su prihva\u0107ene. Poreski kredit se izri\u010dito kvalifikuje kao dr\u017eavna pomo\u0107, uz preciziranje pravila o opravdanim tro\u0161kovima, kumulaciji i maksimalnom intenzitetu pomo\u0107i. Tako\u0111e, uvode se dodatna ograni\u010denja za ostvarivanje prava na poreski kredit i obaveze u pogledu uskla\u0111enosti sa propisima.<\/p>\n

    Istovremeno, izmenama oba zakona odla\u017eu se rokovi za podno\u0161enje odre\u0111enih poreskih prijava, kako bi Poreska uprava imala dodatno vreme da obezbedi potrebne tehni\u010dke i organizacione uslove za njihovo elektronsko podno\u0161enje.<\/p>\n

    Klju\u010dne izmene<\/strong><\/h3>\n

    Zakon o porezu na emisije gasova sa efektom staklene ba\u0161te primenjuje se od januara 2026. godine. Njegov cilj je da tro\u0161ak emisija uklju\u010di u tro\u0161kove poslovanja i podstakne ulaganja u zelenu tranziciju. Ovaj zakon odra\u017eava i \u0161iri regulatorni pristup na kojem se zasniva Mehanizam EU za prekograni\u010dno prilago\u0111avanje ugljenika (CBAM)<\/a>, \u010dija je definitivna faza primene po\u010dela 1. januara 2026. godine.<\/p>\n

    Izmenama su pravila o poreskom kreditu uskla\u0111ena sa propisima o kontroli dr\u017eavne pomo\u0107i. Iako su izmene ograni\u010denog obima, one imaju zna\u010dajne posledice za poreske obveznike koji nameravaju da ostvare pravo na poreski kredit, jer sada moraju da ispune i odgovaraju\u0107e uslove propisane pravilima o dr\u017eavnoj pomo\u0107i.<\/p>\n

    \u010cetiri klju\u010dne novine Zakona o porezu na emisije gasova sa efektom staklene ba\u0161te su:<\/p>\n

    1. Osnovica za obra\u010dun poreskog kredita<\/strong> \u2013 Poreski kredit se vi\u0161e ne obra\u010dunava u odnosu na ukupan iznos ulaganja, ve\u0107 na osnovu opravdanih tro\u0161kova ulaganja utvr\u0111enih u skladu sa pravilima o dr\u017eavnoj pomo\u0107i. Obveznici koji ispunjavaju propisane uslove mogu ostvariti poreski kredit u visini od 20% tih tro\u0161kova, uz primenu odgovaraju\u0107ih ograni\u010denja u pogledu dr\u017eavne pomo\u0107i.<\/p>\n

    Poreski kredit i dalje ne mo\u017ee iznositi vi\u0161e od 80% obra\u010dunate poreske obaveze po osnovu poreza na emisije gasova sa efektom staklene ba\u0161te. Tako\u0111e, nastavljaju da va\u017ee postoje\u0107i uslovi za ostvarivanje prava na poreski kredit. Obveznik mora imati registrovanu prete\u017enu delatnost proizvodnje elektri\u010dne energije i u prethodnom poreskom periodu ostvariti najmanje 80% ukupnih prihoda po osnovu te delatnosti.<\/p>\n

    Obveznici su du\u017eni da vode evidenciju i \u010duvaju odgovaraju\u0107u dokumentaciju kojom se dokazuju ulaganja na osnovu kojih ostvaruju pravo na poreski kredit. Ovu dokumentaciju moraju \u010duvati do isteka roka zastarelosti prava na utvr\u0111ivanje i naplatu odgovaraju\u0107e poreske obaveze.<\/p>\n

    2. Poreski kredit je dr\u017eavna pomo\u0107<\/strong> \u2013 Zakon sada izri\u010dito potvr\u0111uje da poreski kredit predstavlja dr\u017eavnu pomo\u0107. Zato je pre njegovog kori\u0161\u0107enja potrebno proveriti da li je obveznik za isto ulaganje ve\u0107 primio drugu dr\u017eavnu pomo\u0107 ili de minimis pomo\u0107.<\/p>\n

    Ukupan iznos svih oblika podr\u0161ke ne sme pre\u0107i maksimalni dozvoljeni intenzitet pomo\u0107i. Zbog toga poreski kredit u konkretnom slu\u010daju mo\u017ee biti i ni\u017ei od 20% opravdanih tro\u0161kova, \u010dak i kada su ti tro\u0161kovi pravilno dokumentovani.<\/p>\n

    Obveznici su du\u017eni da uz poresku prijavu podnesu i izjavu o tome da li su za isto ulaganje prethodno primili dr\u017eavnu pomo\u0107 ili de minimis pomo\u0107.<\/p>\n

    3. Ograni\u010denja za odre\u0111ene obveznike<\/strong> \u2013 Pravo na poreski kredit, u skladu sa izmenama, nemaju:<\/p>\n

    a) obveznici kojima je nalo\u017een povra\u0107aj dr\u017eavne pomo\u0107i ili de minimis pomo\u0107i; i<\/p>\n

    b) obveznici koji se, prema pravilima o dr\u017eavnoj pomo\u0107i, smatraju privrednim subjektima u te\u0161ko\u0107ama, osim kada je dodela takve pomo\u0107i izri\u010dito dozvoljena tim pravilima.<\/p>\n

    4. \u0160ira ovla\u0161\u0107enja Vlade<\/strong> \u2013 Vlada \u0107e bli\u017ee urediti vrste, uslove i kriterijume za sprovo\u0111enje mera za smanjenje emisija, kao i obaveze izve\u0161tavanja o sprovedenim merama.<\/p>\n

    Ove propise Vlada \u0107e doneti na predlog ministarstava nadle\u017enih za za\u0161titu \u017eivotne sredine, odnosno rudarstvo i energetiku. Posebno, ministar finansija \u0107e urediti postupak ostvarivanja prava na poreski kredit, uklju\u010duju\u0107i oblik, sadr\u017einu i na\u010din vo\u0111enja propisanih evidencija.<\/p>\n

    Odlaganje rokova za podno\u0161enje poreskih prijava<\/strong><\/h3>\n

    Izmenama oba zakona odla\u017eu se i odre\u0111eni rokovi za podno\u0161enje poreskih prijava.<\/p>\n

    Odlaganje se, prema oba zakona, odnosi na poreske periode koji se zavr\u0161avaju najkasnije 31. decembra 2026. godine, kao i na poreske prijave koje se podnose u slu\u010daju prestanka obavljanja odgovaraju\u0107e delatnosti do 31. marta 2027. godine.<\/p>\n

    U oba slu\u010daja, poreske prijave potrebno je podneti u periodu od 1. aprila do 31. maja 2027. godine.<\/p>\n

    Ove izmene uvedene su iz tehni\u010dkih i organizacionih razloga povezanih sa podno\u0161enjem poreskih prijava i ne uti\u010du na materijalnopravna pravila za utvr\u0111ivanje poreske obaveze.<\/p>\n

    \u0160ta predstoji<\/strong><\/h3>\n

    Poreski obveznici i nadle\u017eni organi \u0107e se u prakti\u010dnoj primeni novih pravila suo\u010diti sa odre\u0111enim pitanjima, posebno u pogledu dokazivanja opravdanih tro\u0161kova i primene ograni\u010denja koja se odnose na kumulaciju razli\u010ditih oblika dr\u017eavne pomo\u0107i.<\/p>\n

    Vi\u0161e jasno\u0107e o\u010dekuje se nakon dono\u0161enja podzakonskih akata i podno\u0161enja prvih poreskih prijava.<\/p>\n

    Komisija za kontrolu dr\u017eavne pomo\u0107i ukazala je i na dodatnu obavezu da Vlada, u skladu sa pravilima o kontroli dr\u017eavne pomo\u0107i, prijavi Komisiji podzakonski akt kojim \u0107e se bli\u017ee urediti sprovo\u0111enje zakona. Ovaj podzakonski akt \u0107e, zajedno sa zakonskim odredbama, \u010diniti sastavni deo odgovaraju\u0107e \u0161eme dr\u017eavne pomo\u0107i.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Narodna skup\u0161tina Republike Srbije nedavno je, u okviru \u0161ireg paketa reformi javnih finansija i poreskog sistema, usvojila izmene i dopune dva zakona: Zakona o porezu na emisije gasova sa efektom staklene ba\u0161te; i Zakona o porezu na uvoz ugljeni\u010dno intenzivnih proizvoda. Izmene i dopune stupile su na snagu 8. septembra 2026. godine. Izmene Zakona o porezu na emisije gasova sa efektom staklene ba\u0161te prvenstveno su zasnovane na preporukama Komisije za kontrolu dr\u017eavne pomo\u0107i. U svom Mi\u0161ljenju od 4. avgusta 2026. godine, Komisija je ukazala na mogu\u0107e implikacije postoje\u0107ih odredaba o poreskom kreditu sa aspekta dr\u017eavne pomo\u0107i i predlo\u017eila izmene radi […]<\/p>\n","protected":false},"author":21,"featured_media":50341,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[613,1547,1570,1536,1201,1607,1716,1760,1900,1824,1903],"tags":[469,737,1778,1825],"class_list":["post-50352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-drzavna-pomoc","category-energetika-infrastruktura-jpp","category-poresko-pravo","category-pravo-eu-trgovina-prosirenje","category-pravo-evropske-unije","category-najnovije","category-zastita-zivotne-sredine","category-esg","category-cbam-2","category-eu-law-sr","category-cbam-navigator-srb","tag-gecic-law-firm-serbia-sr","tag-state-aid-sr","tag-esg-sr","tag-eu-law-sr"],"acf":[],"yoast_head":"\nIzmene zakona o porezima na emisije: nova pravila o dr\u017eavnoj pomo\u0107i i odlaganje rokova za podno\u0161enje poreskih prijava | Geci\u0107 Law<\/title>\n<meta name=\"description\" content=\"Izmene zakona o porezu na emisije gasova staklene ba\u0161te i uvoz UIP - 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