{"id":1197,"date":"2025-07-26T20:06:39","date_gmt":"2025-07-26T20:06:39","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1197"},"modified":"2025-11-25T12:53:05","modified_gmt":"2025-11-25T11:53:05","slug":"promet-polovnog-vozila-pravno-lice","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/promet-polovnog-vozila-pravno-lice\/","title":{"rendered":"Promet polovnog motornog vozila kod pravnih lica"},"content":{"rendered":"
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  1. U najve\u0107em broju slu\u010dajeva kupoprodaja automobila bi\u0107e <\/span>oporezovana porezom na prenos apsolutnih prava<\/b>.<\/span><\/li>\n<\/ol>\n

    Porez na prenos apsolutnih prava primenjuje se na prodaju slu\u017ebenog vozila, ako je prilikom nabavke:<\/span><\/p>\n

      \n
    • pla\u0107en porez na prenos apsolutnih prava, ili<\/span><\/li>\n
    • pla\u0107en PDV, ali firma nije imala prava da PDV odbije.<\/span><\/li>\n<\/ul>\n

      Prodavac ovaj podatak mo\u017ee da prona\u0111e u svojim poslovnim knjigama.<\/span><\/p>\n

      Ako je\u00a0prilikom nabavke pla\u0107en porez na prenos apsolutnih prava, na ra\u010dunu prilikom prodaje\u00a0vozila ne treba prikazivati PDV, ve\u0107 treba navesti napomenu:<\/span><\/p>\n

      Napomena o poreskom oslobo\u0111enju:<\/b><\/h5>\n

      Promet predmetnog motornog vozila je predmet oporezivanja porezom na prenos apsolutnih prava u skladu sa \u010dlanom 25. stav 2. ta\u010dka\u00a03b)\u00a0Zakon o porezu na dodatu vrednost i \u010dlanom 23. stav 1. ta\u010dka 4a) Zakon o porezima na imovinu.<\/b><\/p>\n

      Ako je\u00a0<\/span>prilikom nabavke pla\u0107en PDV<\/b>, ali niste imali pravo da ga odbijete kao prethodni porez, na ra\u010dunu prilikom prodaje\u00a0<\/span>vozila ne treba prikazivati PDV, ve\u0107 treba navesti napomenu<\/b>:<\/span><\/p>\n

      Napomena o poreskom oslobo\u0111enju:<\/b><\/h5>\n

      Promet predmetnog motornog vozila je predmet oporezivanja porezom na prenos apsolutnih prava u skladu sa \u010dlanom 25. stav 2. ta\u010dka\u00a03a)\u00a0Zakon o porezu na dodatu vrednost i \u010dlanom 23. stav 1. ta\u010dka 4a) Zakon o porezima na imovinu.<\/b><\/p>\n

      Razlika izme\u0111u dve napomene je u ta\u010dki \u2013 3b) ili 3a) pa povedite ra\u010duna da navedete ispravnu.<\/span><\/p>\n

      Porez na prenos apsolutnih prava pla\u0107a se na ve\u0107i od dva<\/b>\u00a0iznosa:<\/span><\/p>\n

        \n
      1. kupoprodajnu cenu iz ugovora koji ste overili kod notara, ili<\/span><\/li>\n
      2. katalo\u0161ku vrednost vozila.<\/span><\/li>\n<\/ol>\n

        Ako je kupoprodajna vrednost vozila ve\u0107a od tr\u017ei\u0161ne vrednosti koja se dobija na kalkulatoru koji koristi Poreska uprava, porez \u0107e se ra\u010dunati na kupoprodajnu vrednost.<\/span><\/p>\n

        Ako je kupoprodajna vrednost ni\u017ea od vrednosti iz kalkulatora, porez se ra\u010duna na vrednost iz\u00a0<\/span>kalkulatora.<\/b><\/p>\n

        Porez se ra\u010duna po stopi od 2,5%.<\/b><\/h5>\n

        Poreska uprava ranije je koristila katalog AMSS, ali to vi\u0161e nije slu\u010daj.<\/span><\/p>\n

        Sada je u upotrebi kalkulator sa eUprave, iz aplikacije\u00a0<\/span>Plati<\/b>. Aplikaciji mo\u017eete da pristupite sami i da unosom podataka sa saobra\u0107ajne dozvole proverite koja se vrednost dobija na kalkulatoru. Pore\u0111enjem sa ugovorenom cenom, mo\u0107i \u0107ete da odredite na koju osnovicu \u0107e Poreska ra\u010dunati porez, pa samim tim i da predvidite koliki \u0107e biti tro\u0161kovi poreza<\/span><\/p>\n

        U slu\u010daju prenosa prava na upotrebljavanom motornom vozilu koji se vr\u0161i izme\u0111u pravnog i fizi\u010dkog lica, odnosno izme\u0111u dva pravna lica, obveznik poreza na prenos apsolutnih prava je KUPAC<\/b><\/p>\n

        Poreska prijava za utvr\u0111ivanje poreza na prenos apsolutnih prava, \u00a0osim na nepokretnost Obveznik poreza na prenos apsolutnih prava podnosi poresku prijavu na obrascu PPI-4 \u2013<\/span><\/p>\n

        <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        Kupoprodaja polovnih slu\u017ebenih vozila kod pravnih lica u najve\u0107em broju slu\u010dajeva podle\u017ee porezu na prenos apsolutnih prava, a ne PDV-u. Klju\u010dni faktor je na\u010din oporezivanja pri nabavci vozila \u2013 da li je pla\u0107en PDV bez prava na odbitak ili porez na prenos. U oba slu\u010daja, pri prodaji se PDV ne prikazuje, ve\u0107 se na ra\u010dunu navodi odgovaraju\u0107a zakonska napomena. Porez se obra\u010dunava po stopi od 2,5% na ve\u0107u vrednost izme\u0111u ugovorene cene i katalo\u0161ke vrednosti iz eUprava kalkulatora. Obveznik pla\u0107anja je kupac, a prijava se podnosi na obrascu PPI-4.<\/p>","protected":false},"author":2,"featured_media":1202,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[27,29,25,28,26],"class_list":["post-1197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-pdv-na-vozila","tag-porez-kod-pravnih-lica","tag-porez-na-prenos","tag-prodaja-sluzbenog-automobila","tag-promet-vozila"],"yoast_head":"\nPromet polovnog vozila kod pravnog lica - Alibris - Ra\u010dunovodstvo, porezi i savetovanje<\/title>\n<meta name=\"description\" content=\"Vodi\u010d za prodaju polovnog vozila kod pravnog lica: ugovor, PDV obaveze, porez na prenos prava i klju\u010dni koraci u postupku.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/staging.alibris.rs\/en\/promet-polovnog-vozila-pravno-lice\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prodaja polovnog vozila kao pravno lice \u2013 koje obaveze imate?\" \/>\n<meta property=\"og:description\" content=\"Ako va\u0161e pravno lice prodaje polovno vozilo \u2013 proverite pravne i poreske aspekte: ugovor, PDV, porez na prenos apsolutnih prava, fiskalizacija i rokovi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.alibris.rs\/en\/promet-polovnog-vozila-pravno-lice\/\" \/>\n<meta property=\"og:site_name\" content=\"Alibris - 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