{"id":2553,"date":"2025-11-19T13:07:58","date_gmt":"2025-11-19T13:07:58","guid":{"rendered":"https:\/\/bizkompas.rs\/?p=2553"},"modified":"2026-07-24T12:24:31","modified_gmt":"2026-07-24T12:24:31","slug":"sistem-pdv-porez-na-dodatu-vrednost","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/sistem-pdv-porez-na-dodatu-vrednost\/","title":{"rendered":"VAT System (Value Added Tax)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2553\" class=\"elementor elementor-2553\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57993d10 e-flex e-con-boxed e-con e-parent\" data-id=\"57993d10\" data-element_type=\"container\" data-e-type=\"container\" 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elementor-element-525ead3 e-flex e-con-boxed e-con e-parent\" data-id=\"525ead3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2fbd51 elementor-widget elementor-widget-text-editor\" data-id=\"c2fbd51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p>\n<p>SISTEM PDV (POREZ NA DODATU VREDNOST)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1b3fbc e-flex e-con-boxed e-con e-parent\" data-id=\"c1b3fbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-15910cc e-con-full e-flex e-con e-child\" data-id=\"15910cc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78675fe elementor-widget elementor-widget-image\" data-id=\"78675fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem-1024x680.jpg\" class=\"attachment-large size-large wp-image-2555\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem-1024x680.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem-300x199.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem-768x510.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem-1536x1020.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem-18x12.jpg 18w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/11\/PDV-sistem.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d49c21c e-flex e-con-boxed e-con e-parent\" data-id=\"d49c21c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1029b1b elementor-widget elementor-widget-text-editor\" data-id=\"1029b1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Republika Srbija je jedna od poslednjih zemalja koja je implementirala sistem PDV, odnosno uvela porez na dodatu vrednost svojim poreskim obveznicima. Primena ovog poreza je otpo\u010dela 1. januara 2005. godine i ubrzo je postao jedan od najzna\u010dajnijih izvora javnih prihoda.\u00a0<\/p>\n<p>Kompanije koje uspe\u0161no posluju i ostvaruju velike promete i prihode u poslovanju, gotovo da ne mogu da izbegnu da postanu deo PDV sistema. Stoga bi bilo prakti\u010dno za vlasnike kompanija da se blagovremeno informi\u0161u vi\u0161e na ovu temu.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2300e4 elementor-widget elementor-widget-heading\" data-id=\"d2300e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta je PDV (porez na dodatu vrednost)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e04cb7 elementor-widget elementor-widget-text-editor\" data-id=\"0e04cb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PDV, odnosno porez na dodatu vrednost, je porez koji oporezuje dodatu vrednost u svakoj fazi proizvodnje i prodaje, a kona\u010dno ga snosi krajnji potro\u0161a\u010d.<\/p>\n<p>Predstavlja porez koji u najve\u0107em iznosu puni dr\u017eavnu kasu Republike Srbije i kao takav je naj\u010de\u0161\u0107e kontrolisan od strane poreskih inspektora.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4adece elementor-widget elementor-widget-heading\" data-id=\"f4adece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako funkcioni\u0161e PDV sistem?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-417913c elementor-widget elementor-widget-text-editor\" data-id=\"417913c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PDV sistem \u010dine kompanije koje se oporezuju porezom na dodatu vrednost.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Porez je zami\u0161ljen tako da se u svakoj fazi nabavke i prodaje jednog dobra ili usluge oporezuje samo dodata vrednost. Prilikom nabavke koristi se prethodni PDV iskazan na ra\u010dunu dobavlja\u010da, a zatim se obra\u010dunava obaveza za PDV prema dr\u017eavi po ra\u010dunu koji je izdat kupcu.&nbsp;<\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">Jedna kompanija mo\u017ee pristupiti u PDV sistem dobrovoljno ili po sili zakona.<\/span><\/p><p>Kada se pristupi u PDV sistem dobrovoljno, u istom se mora poslovati narednih 24 meseca, nezavisno od ostvarenog iznosa prometa u prethodnih 12 meseci poslovanja.<br>Kada se pristupi u PDV sistem po sili zakona, u istom se mora provesti narednih 12 meseci. U tom periodu se ponovo prati promet, i ukoliko on bude ispod 8.000.000 RSD, stvorili su se uslovi za izlazak iz sistema PDV.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dd2648 elementor-widget elementor-widget-heading\" data-id=\"0dd2648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta se podrazumeva prometom za svrhu evidentiranja u sistem PDV?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-422af4a elementor-widget elementor-widget-text-editor\" data-id=\"422af4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p><p>U smislu zakona, pod prometom za svrhu evidentiranja u sistem PDV, smatra se promet dobara i usluga za koji postoji obaveza obra\u010dunavanja PDV i promet dobara i usluga za koje je propisano poresko oslobo\u0111enje sa pravom na odbitak prethodnog poreza (\u010dlan 24 Zakona o PDV).<\/p><p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p><p>Dakle postoje i situacije gde prodajni promet ne ulazi u obra\u010dun prometa za svrhu evidentiranja u sistem PDV \u2013 kao na primer: promet od prodaje usluga \u010dije je mesto prometa inostranstvo (\u010dlan 3 i \u010dlan 12 Zakona o PDV) ili promet od prodaje usluga bez prava na odbitak prethodnog poreza (\u010dlan 25 Zakona o PDV).<\/p><p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p><p><!-- \/wp:paragraph --><!-- wp:paragraph --><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ce241 elementor-widget elementor-widget-heading\" data-id=\"18ce241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta za jednu kompaniju zna\u010di ulazak u sistem PDV?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d04009 elementor-widget elementor-widget-text-editor\" data-id=\"3d04009\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"wp-block-list\"><li style=\"list-style-type: none;\"><ul class=\"wp-block-list\"><li>Kompanija postaje 20% (ili 10% u zavisnosti od stope koja se primenjuje) skuplja svojim kupcima u slu\u010daju da oni nemaju pravo da koriste PDV iskazan na njenim fakturama kao prethodni PDV (fizi\u010dka lica, kompanije koje nisu u sistemu PDV, kompanije koje za odre\u0111ene njene usluge ili dobra nemaju pravo na kori\u0161\u0107enje prethodnog PDV-a).<\/li><\/ul><\/li><\/ul><p><!-- \/wp:list-item --><!-- wp:list-item --><\/p><ul class=\"wp-block-list\"><li style=\"list-style-type: none;\"><ul class=\"wp-block-list\"><li>Pojavljuju se dodatne obaveze u smislu vo\u0111enja evidencija, rokova, podno\u0161enja prijava, administracije ili obavljanja poreskih obra\u010duna \u0161to mo\u017ee rezultirati uve\u0107anim tro\u0161kovima u poslovanju.<\/li><\/ul><\/li><\/ul><p><!-- \/wp:list-item --><!-- wp:list-item --><\/p><ul class=\"wp-block-list\"><li style=\"list-style-type: none;\"><ul class=\"wp-block-list\"><li>Uglavnom mo\u017ee da koristi prethodni PDV koji je iskazan na ra\u010dunima dobavlja\u010da za nabavke koje su izvr\u0161ene, ali ovde postoje i razna zakonska ograni\u010denja u smislu kori\u0161\u0107enja prethodnog PDV-a.<\/li><\/ul><\/li><\/ul><p><!-- \/wp:list-item --><!-- wp:list-item --><\/p><ul class=\"wp-block-list\"><li style=\"list-style-type: none;\"><ul class=\"wp-block-list\"><li>Pove\u0107ava se rizik od potencijalnih poreskih kontrola, koje pre svega kontroli\u0161u obra\u010dun PDV-a, ali i koje mogu pro\u0161iriti kontrolu i na druge poreze (porez na zarade, porez na dobit, itd).<\/li><\/ul><\/li><\/ul><p><!-- \/wp:list-item --><\/p><p><!-- \/wp:list --><!-- wp:paragraph --><\/p><p><!-- \/wp:paragraph --><!-- wp:paragraph --><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fe3f51 elementor-widget elementor-widget-heading\" data-id=\"0fe3f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako se vr\u0161i obra\u010dun PDV?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7930e69 elementor-widget elementor-widget-text-editor\" data-id=\"7930e69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PDV obra\u010dun vr\u0161e kompanije koje su u sistemu PDV, ili koje vr\u0161e uvoz robe i usluga iz inostranstva. Obra\u010dun je obuhva\u0107en kroz uslugu vo\u0111enja poslovnih knjiga, i kompletiraju ga <a href=\"https:\/\/bizkompas.rs\/usluge\/knjigovodstvene-usluge-za-pravna-lica-i-preduzetnike\/\"><strong>knjigovo\u0111e<\/strong> <\/a>koje ujedno podnose i propisanu poresku prijavu na portalu Poreske uprave.<\/p>\n<p>Zakon propisuje mese\u010dne i kvartalne obaveznike, pa se tako i sam obra\u010dun vr\u0161i mese\u010dno ili kvartalno (u zavisnosti od obveznika).<\/p>\n<p>Sam proces podrazumeva utvr\u0111ivanje da li je u toku obra\u010dunskog perioda nastalo vi\u0161e prethodnog (ulaznog) PDVa ili obaveze (izlaznog) za PDV. U slu\u010daju da je nastalo vi\u0161e prethodnog PDVa, obveznik mo\u017ee da potra\u017euje povra\u0107aj vi\u0161ka poreza od Poreske uprave ili da taj vi\u0161ak iskoristi za neke budu\u0107e obaveze koje mogu nastati tokom budu\u0107ih obra\u010duna. U slu\u010daju da je obaveza za PDV ve\u0107a od prethodnog PDVa, obveznik je du\u017ean da razliku uplati Poreskoj upravi (ili ukoliko ima neku prethodnu pretplatu, da je sada iskoristi da umanji obavezu za pla\u0107anje po obra\u010dunu).\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f82c3 elementor-widget elementor-widget-heading\" data-id=\"b0f82c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zbog \u010dega bi neko \u017eeleo dobrovoljno da u\u0111e u sistem PDV-a?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-078a03c elementor-widget elementor-widget-text-editor\" data-id=\"078a03c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kada se sve \u201estavi na papir\u201c donosi se odluka \u2013 da li bi trebalo da se u\u0111e dobrovoljno u sistem PDV-a?<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Odluka nije laka, ali pre njenog dono\u0161enja, trebalo bi uraditi poslovne kalkulacije i istra\u017eivanje tr\u017ei\u0161ta i poku\u0161ati sagledati iz \u0161to vi\u0161e uglova kakav uticaj ulazak u sistem PDV-a ima na poslovne procese kompanije. Prosto re\u010deno \u2013 trebalo bi napraviti studije slu\u010daja i njihov efekat na poslovanje kompanije.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Studijom obuhvatite analize:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Konkurentnosti na tr\u017ei\u0161tu<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Mre\u017ee dobavlja\u010da<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Optere\u0107enja novih obaveza na administrativno-knjigovodstvene procese<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Spremnosti na uve\u0107anje rizika od potencijalne poreske kontrole<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Uve\u0107anja ili u\u0161tede tro\u0161kova<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Poreskih pravila u smislu kori\u0161\u0107enja prethodnog PDV-a<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Procene prometa u narednih 12 meseci poslovanja<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>Primera radi:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>1) Ukoliko utvrdimo da prete\u017eno nabavljamo proizvode i usluge od dobavlja\u010da koji su u sistemu PDV, prodajemo kompanijama koje mogu da koriste PDV sa na\u0161ih faktura kao prethodni PDV, imamo jasno i kvalitetno definisan administrativno-knjigovodstveni proces koji nam minimalno uve\u0107ava tro\u0161kove poslovanja, a i dodatno procenjujemo da \u0107emo u narednih 12 meseci \u201eprobiti\u201c limit od 8.000.000 RSD prometa \u2013 treba razmotriti ulazak u sistem PDV-a.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>2) Ukoliko prete\u017eno nabavljamo proizvode i usluge od dobavlja\u010da koji nisu u sistemu PDV ili nabavljamo proizvode i usluge za koje nemamo pravo na odbitak prethodnog PDV, a istovremeno prodajemo kupcima fizi\u010dkim licima koji ne mogu da koriste prethodni PDV sa na\u0161ih faktura, kao i da smatramo da mo\u017eda ne\u0107emo \u201eprobiti\u201c limit od 8.000.000 RSD prometa u narednih 12 meseci \u2013 ulazak u sistem PDV-a nije logi\u010dan izbor.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>3) Ukoliko prete\u017eno nabavljamo proizvode i usluge od dobavlja\u010da koji nisu u sistemu PDV ili nabavljamo proizvode i usluge za koje nemamo pravo na odbitak prethodnog PDV, prodajemo kompanijama koje mogu da koriste PDV sa na\u0161ih faktura kod prethodni PDV, imamo jasno i kvalitetno definisan administrativno-knjigovodstveni proces koji nam minimalno uve\u0107ava tro\u0161kove poslovanja, ali smo minimalno spremni da preuzmemo uve\u0107ani rizik od potencijalne kontrole, a i dodatno procenjujemo da \u0107emo u narednih 12 meseci \u201eprobiti\u201c limit od 8.000.000 RSD prometa \u2013 treba razmotriti da li u\u0107i dobrovoljno u sistem PDV-a sada ili mo\u017eda sa\u010dekati da se \u201eprobije\u201c limit prometa.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>4) Ukoliko utvrdimo da prete\u017eno nabavljamo proizvode i usluge od dobavlja\u010da koji su u sistemu PDV, prodajemo usluge na inostranom tr\u017ei\u0161tu (mesto prometa usluga je nedvosmisleno definisano kao inostranstvo), imamo jasno i kvalitetno definisan administrativno-knjigovodstveni proces koji nam minimalno uve\u0107ava tro\u0161kove poslovanja \u2013 treba razmotriti ulazak u sistem PDV-a iz razloga \u0161to PDV pretplatu mo\u017eemo potra\u017eivati od dr\u017eave.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c66bee e-con-full e-flex e-con e-child\" data-id=\"6c66bee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c20e03b elementor-widget elementor-widget-spacer\" data-id=\"c20e03b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e199834 elementor-widget elementor-widget-heading\" data-id=\"e199834\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Niste sigurni da li je ulazak u sistem PDV pravi izbor za va\u0161e poslovanje?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ad7e9d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0ad7e9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prepustite na\u0161em stru\u010dnom timu analizu va\u0161ih PDV obaveza kako biste doneli odluku koja najbolje odgovara va\u0161im poslovnim i poreskim potrebama. Ukoliko ste ve\u0107 u sistemu PDV, obezbedi\u0107emo vam pravovremen obra\u010dun PDV-a i uredno ispunjenje svih zakonskih obaveza.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74dc6e2 elementor-widget elementor-widget-spacer\" data-id=\"74dc6e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98a499c elementor-invisible elementor-widget elementor-widget-button\" data-id=\"98a499c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bizkompas.rs\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontaktirajte nas<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a143ae2 e-con-full e-flex e-con e-child\" data-id=\"a143ae2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5cda03 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a5cda03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a4b24 elementor-widget elementor-widget-text-editor\" data-id=\"a7a4b24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Mo\u017eda vas zainteresuju jo\u0161 neki stru\u010dni tekstovi sa na\u0161eg bloga:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 SISTEM PDV (POREZ NA DODATU VREDNOST) Republika Srbija je jedna od poslednjih zemalja koja je implementirala sistem PDV, odnosno uvela porez na dodatu vrednost svojim poreskim obveznicima. Primena ovog poreza je otpo\u010dela 1. januara 2005. godine i ubrzo je postao jedan od najzna\u010dajnijih izvora javnih prihoda.\u00a0 Kompanije koje uspe\u0161no posluju i ostvaruju velike promete [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2555,"comment_status":"closed","ping_status":"closed","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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","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 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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":[1],"tags":[],"class_list":["post-2553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sistem PDV (porez na dodatu vrednost) | Bizkompas<\/title>\n<meta name=\"description\" content=\"Saznajte kako funkcioni\u0161e sistem PDV-a, ko postaje obveznik PDV-a, koje su obaveze i kada nastaje obaveza obra\u010duna poreza.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bizkompas.rs\/en\/sistem-pdv-porez-na-dodatu-vrednost\/\" \/>\n<meta property=\"og:locale\" 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