{"id":35,"date":"2024-12-10T12:52:42","date_gmt":"2024-12-10T11:52:42","guid":{"rendered":"https:\/\/bizkompas.rs\/prelazak-na-isplatu-licne-zarade\/"},"modified":"2026-09-15T15:59:10","modified_gmt":"2026-09-15T15:59:10","slug":"oporezivanje-preduzetnika","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/oporezivanje-preduzetnika\/","title":{"rendered":"Oporezivanje preduzetnika"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"35\" class=\"elementor elementor-35\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27b36687 e-flex e-con-boxed e-con e-parent\" data-id=\"27b36687\" data-element_type=\"container\" data-e-type=\"container\" 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elementor-element-ec193d4 e-flex e-con-boxed e-con e-parent\" data-id=\"ec193d4\" 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-cc2c9dd elementor-widget elementor-widget-spacer\" data-id=\"cc2c9dd\" 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-7020240 elementor-widget elementor-widget-heading\" data-id=\"7020240\" 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<h1 class=\"elementor-heading-title elementor-size-default\">OPOREZIVANJA PREDUZETNIKA<\/h1>\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-8e03766 e-flex e-con-boxed e-con e-parent\" data-id=\"8e03766\" 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-3e3f0ca e-con-full e-flex e-con e-child\" data-id=\"3e3f0ca\" 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-7264c0e elementor-widget elementor-widget-image\" data-id=\"7264c0e\" 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=\"768\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/blueprints-1837238_1920-1-1024x768.jpg\" class=\"attachment-large size-large wp-image-63\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/blueprints-1837238_1920-1-1024x768.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/blueprints-1837238_1920-1-300x225.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/blueprints-1837238_1920-1-768x576.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/blueprints-1837238_1920-1-1536x1152.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/blueprints-1837238_1920-1.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-d64e944 e-flex e-con-boxed e-con e-parent\" data-id=\"d64e944\" 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-1cb0321 elementor-widget elementor-widget-text-editor\" data-id=\"1cb0321\" 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\n<p>Oporezivanje preduzetnika zahteva ne\u0161to op\u0161irnije inicijalno informacije, u cilju dono\u0161enja ispravne odluke.\u00a0 Preduzetnici imaju \u201cbenefit\u201d da iz godine u godinu menjaju sistem oporezivanja i na taj na\u010din poku\u0161aju da u\u0161tede kroz isplate poreza i doprinosa iz poslovanja. Svakako je prvi korak bud\u017eetiranje, ta\u010dnije poku\u0161aj predvi\u0111anja poslovanja za minimum narednu poslovnu godinu, da bi se poku\u0161alo ustanoviti kako \u0107e preduzetnik poslovati u budu\u0107im poslovnim godinama. Ako je budu\u0107e poslovanje jasno i predvidivo, preduzetnik bi trebao uzeti u razmatranje i potencijalnu promenu sistema oporezivanja da bi poku\u0161ao napraviti poreske u\u0161tede.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<!-- \/wp:paragraph -->\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-f8f5273 elementor-widget elementor-widget-heading\" data-id=\"f8f5273\" 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\">Koji su na\u010dini oporezivanja preduzetnika?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e34fb81 elementor-widget elementor-widget-text-editor\" data-id=\"e34fb81\" 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>\n<p><strong>Pau\u0161alno oporezivanje:<\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Prilikom osnivanja, prijava se obavlja kroz set dokumentacije o osnivanju pri Instituciji za osnivanje (APR).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Tokom poslovanja zahtev za pau\u0161alno oporezivanje mo\u017ee se podneti do 31. oktobra teku\u0107e godine za narednu godinu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>U roku od 15 dana od dana prijema akta nadle\u017enog poreskog organa kojim se potvr\u0111uje brisanje iz evidencije za porez na dodatu vrednost u skladu sa zakonom kojim se ure\u0111uje porez na dodatu vrednost a najkasnije do 31. decembra teku\u0107e godine za narednu godinu, u elektronskom obliku preko portala Poreske uprave.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Preduzetnici koji se ne registruju kod organizacije koja vodi registar privrednih subjekata, zahtev za pau\u0161alno oporezivanje podnose u elektronskom obliku preko portala Poreske uprave, u roku od pet dana od dana registracije u Poreskoj upravi, odnosno dana dodele PIB a najkasnije do 31. decembra teku\u0107e godine.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p><strong>Li\u010dna zarada preduzetnika:<\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Prilikom osnivanja, prijava se obavlja kroz set dokumentacije o osnivanju pri Instituciji za osnivanje (APR).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Ukoliko pri osnivanju nije vr\u0161eno opredeljenje za oporezivanje preduzetnika kroz obra\u010dun li\u010dne zarade, onda postoji opcija da se podnese zahtev u roku od pet dana od dana registracije u Poreskoj upravi, odnosno dana dodele poreskog identifikacionog broja (u daljem tekstu: PIB) a najkasnije do 31. decembra teku\u0107e godine \u2013 zahtev se podnosi isklju\u010divo elektronskim putem na portalu ePorezi.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Svake godine, najkasnije do 15. decembra teku\u0107e godine, obveznik mo\u017ee da se opredeli za oporezivanje kroz obra\u010dun li\u010dne zarade \u2013 zahtev se podnosi isklju\u010divo elektronskim putem na portalu ePorezi.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p><strong>Prihod od samostalne delatnosti kao zarada preduzetnika:<\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Prilikom osnivanja, prijava se obavlja kroz set dokumentacije o osnivanju pri Instituciji za osnivanje (APR).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"\\&quot;wp-block-list\\&quot;\">\n<li>Svake godine, najkasnije do 15. decembra teku\u0107e godine, obveznik mo\u017ee da se opredeli za oporezivanje kroz obra\u010dun prihoda od samostalne delatnosti kao zarade preduzetnika \u2013 zahtev se podnosi isklju\u010divo elektronskim putem na portalu ePorezi.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>Prihod od samostalne delatnosti kao zarade preduzetnika je za preduzetnika koji vodi poslovne knjige osnovni sistem oporezivanja i u slu\u010daju da se ne postupi blagovremeno sa prijavom za oporezivanje kroz li\u010dnu zaradu preduzetnika, preduzetnik je u obavezi da priimeni ovaj na\u010din oporezivanja.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/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-7dd6a01 elementor-widget elementor-widget-heading\" data-id=\"7dd6a01\" 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\">Kada se mo\u017ee prijaviti Poreskoj upravi opredeljenje za odre\u0111eni na\u010din oporezivanja preduzetnika?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff8d1a elementor-widget elementor-widget-text-editor\" data-id=\"3ff8d1a\" 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>\n<li style=\"list-style-type: none;\">\n<ul><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Pau\u0161alno porezivanje, odnosno oporezivanje u fiksnom mese\u010dnom iznosu po re\u0161enju Poreske uprave. Visina poreza i doprinosa za pla\u0107anje u velikoj meri zavisi od \u0161ifre delatnosti koju preduzetnik obavlja, ali postoje tu i drugi faktori koji uti\u010du na njihovu visinu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Samooporezivanje uz isplatu Li\u010dne zarade preduzetnika, odnosno oporezivanje preduzetnika porezom na prihod od obavljanja samostalne delatnosti (stopa 10%), a u kom sistemu oporezivanja se mese\u010dno obra\u010dunava zarada preduzetnika koja se kao takva priznaje kao tro\u0161ak u poslovanju. Iznos poreza se obra\u010dunava proporcijalno definisanoj li\u010dnoj zaradi, a iznos doprinosa koji se mese\u010dno obra\u010dunava mo\u017ee varirati u zaviisnosti od toga da li je preduzetnik istovremeno u radnom odnosu u drugoj firmi.\u00a0\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Samooporezivanje bez isplate Li\u010dne zarade preduzetnika, odnosno oporezivanje preduzetnika u smislu da se njegov prihod od samostalne delatnosti (profit u poslovanju na kraju godine) tretira kao zarada za broj meseci poslovanja i kao takva se oporezuje porezima i doprinosima na zaradu. Iznos poreza se obra\u010dunava proporcijalno definisanoj li\u010dnoj zaradi, a iznos doprinosa koji se mese\u010dno obra\u010dunava mo\u017ee varirati u zaviisnosti od toga da li je preduzetnik istovremeno u radnom odnosu u drugoj firmi.\u00a0\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Koji na\u010din oporezivanja je poreski isplativiji, zavisi pre svega od o\u010dekivane dobiti u poslovanju, ali i od visine poreza i doprinosa na zaradu koje je preduzetnik spreman i \u017eeli da plati za sopstvene potrebe.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/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-541b108 elementor-widget elementor-widget-heading\" data-id=\"541b108\" 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\">Postoje li neka ograni\u010denja prilikom odabira na\u010dina oporezivanja preduzetnika?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0524172 elementor-widget elementor-widget-text-editor\" data-id=\"0524172\" 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>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Na\u017ealost, postoje ograni\u010denja. Nabroja\u0107emo neke od primera u nastavku.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><strong>Pau\u0161alno oporezivanje<\/strong> ne mo\u017ee da se odabere u slu\u010daju kada \u0161ifra delatnosti preduzetnika nije na spisku delatnosti koji su definisani Uredbom o bli\u017eim uslovima, kriterijumima i elementima za pau\u0161alno oporezivanje obveznika poreza na prihode od samostalne delatnosti. Jedan od primera gde je isklju\u010dena opcija pau\u0161alnog oporezivanja je za delatnost marketinga.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Tako\u0111e, limit ostvarivanja prometa (prihoda od pru\u017eanja usluga i prodaje proizvoda) je ograni\u010den na 6.000.000 RSD u kalendarskoj godini. U slu\u010daju prekora\u010denja prometa, po sili Zakona, preduzetnik je u obavezi da vodi knjige.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><strong>Li\u010dna zarada preduzetnika <\/strong>nije dozvoljena stavom Poreske uprave u slu\u010dajevima kada je tokom druge polovine kalendarske godine preduzetnik prestao da se oporezuje kroz sistem pau\u0161alnog oporezivanja (u tom slu\u010daju u narednoj godini je u obavezi da <a href=\"https:\/\/bizkompas.rs\/usluge\/knjigovodstvene-usluge\/\"><strong>vodi poslovne knjige<\/strong><\/a> kroz sistem oporezivanja prihoda od samostalne delatnosti kao zarada preduzetnika).<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Ukoliko se propuste rokovi za promenu na\u010dina oporezivanja preduzetnika, postupi se suprotno zakonskim ograni\u010denjima ili se zahtevi za promenu ne prijave elektronski ukoliko je tako zakonski definisano, promena na\u010dina oporezivanja ne\u0107e biti odobrena od strane Poreske uprave.<\/p>\n<p><!-- \/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-72fcd1b e-con-full e-flex e-con e-child\" data-id=\"72fcd1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e65be56 elementor-widget elementor-widget-spacer\" data-id=\"e65be56\" 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-69c4085 elementor-widget elementor-widget-heading\" data-id=\"69c4085\" 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 koji na\u010din oporezivanja je najbolji 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-4fb417d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4fb417d\" 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\u0161eg poslovanja i izbor odgovaraju\u0107eg modela oporezivanja kako biste doneli odluku u skladu sa svojim poslovnim i poreskim potrebama.<\/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-162a4bd elementor-widget elementor-widget-spacer\" data-id=\"162a4bd\" 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-d95a53a elementor-invisible elementor-widget elementor-widget-button\" data-id=\"d95a53a\" 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\/usluge\/poslovno-savetovanje\/\">\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\">Pogledajte uslugu poslovnog savetovanja<\/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-cc49913 e-con-full e-flex e-con e-child\" data-id=\"cc49913\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d369450 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d369450\" 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>\n\t\t<div class=\"elementor-element elementor-element-f6d9a59 e-con-full e-flex e-con e-child\" data-id=\"f6d9a59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e01fb5 elementor-widget elementor-widget-text-editor\" data-id=\"9e01fb5\" 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>OPOREZIVANJA PREDUZETNIKA Oporezivanje preduzetnika zahteva ne\u0161to op\u0161irnije inicijalno informacije, u cilju dono\u0161enja ispravne odluke.\u00a0 Preduzetnici imaju \u201cbenefit\u201d da iz godine u godinu menjaju sistem oporezivanja i na taj na\u010din poku\u0161aju da u\u0161tede kroz isplate poreza i doprinosa iz poslovanja. Svakako je prvi korak bud\u017eetiranje, ta\u010dnije poku\u0161aj predvi\u0111anja poslovanja za minimum narednu poslovnu godinu, da bi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":392,"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 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":[76,1],"tags":[],"class_list":["post-35","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-advokatska-kancelarija","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Oporezivanje preduzetnika | Bizkompas<\/title>\n<meta name=\"description\" content=\"Saznajte koji na\u010dini oporezivanja preduzetnika postoje, po \u010demu se razlikuju i koje poreske obaveze svaki od njih podrazumeva.\" \/>\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\/oporezivanje-preduzetnika\/\" \/>\n<meta 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