{"id":1244,"date":"2025-08-01T22:31:03","date_gmt":"2025-08-01T22:31:03","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1244"},"modified":"2025-11-25T13:02:18","modified_gmt":"2025-11-25T12:02:18","slug":"dobra-i-usluge-iz-oblasti-gradjevinarstva","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/dobra-i-usluge-iz-oblasti-gradjevinarstva\/","title":{"rendered":"Dobra i usluge iz oblasti gra\u0111evinarstva"},"content":{"rendered":"
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\u010clan 24.<\/h2>\n

Dobrima i uslugama iz oblasti gra\u0111evinarstva, u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona, smatraju se dobra i usluge \u010diji se promet vr\u0161i u skladu sa \u010dlanom 4. stav 1. i stav 3. ta\u010dka 6) i \u010dlanom 5. stav 1. i stav 3. ta\u010dka 3) Zakona, u okviru obavljanja delatnosti iz slede\u0107ih grupa Klasifikacije delatnosti koje su propisane Uredbom o klasifikaciji delatnosti (\u201eSlu\u017ebeni glasnik RS\u201d, broj 54\/10), u vrednosti ve\u0107oj od 500.000 dinara, bez PDV, i to:<\/p>\n

    \n
  • 41.20 Izgradnja stambenih i nestambenih zgrada;<\/li>\n
  • 42.11 Izgradnja puteva i autoputeva;<\/li>\n
  • 42.12 Izgradnja \u017eelezni\u010dkih pruga i podzemnih \u017eeleznica;<\/li>\n
  • 42.13 Izgradnja mostova i tunela;<\/li>\n
  • 42.21 Izgradnja cevovoda;<\/li>\n
  • 42.22 Izgradnja elektri\u010dnih i telekomunikacionih vodova;<\/li>\n
  • 42.91 Izgradnja hidrotehni\u010dkih objekata;<\/li>\n
  • 42.99 Izgradnja ostalih nepomenutih gra\u0111evina;<\/li>\n
  • 43.11 Ru\u0161enje objekata;<\/li>\n
  • 43.12 Priprema gradili\u0161ta;<\/li>\n
  • 43.21 Postavljanje elektri\u010dnih instalacija;<\/li>\n
  • 43.22 Postavljanje vodovodnih, kanalizacionih, grejnih i klimatizacionih sistema;<\/li>\n
  • 43.29 Ostali instalacioni radovi u gra\u0111evinarstvu;<\/li>\n
  • 43.31 Malterisanje;<\/li>\n
  • 43.32 Ugradnja stolarije;<\/li>\n
  • 43.33 Postavljanje podnih i zidnih obloga;<\/li>\n
  • 43.34 Bojenje i zastakljivanje;<\/li>\n
  • 43.91 Krovni radovi;<\/li>\n
  • 43.99 Ostali nepomenuti specifi\u010dni gra\u0111evinski radovi.<\/li>\n<\/ul>\n

    Kada obveznik PDV obavlja aktivnosti iz stava 1. ovog \u010dlana, nezavisno od toga da li je registrovan za obavljanje tih aktivnosti u skladu sa zakonom, po nalogu naru\u010dioca, od sopstvenog materijala, pod uslovom da se ne radi samo o dodacima ili drugim sporednim materijalima, smatra se da obveznik PDV, u skladu sa \u010dlanom 4. stav 1. i stav 3. ta\u010dka 6) Zakona, vr\u0161i promet dobara iz oblasti gra\u0111evinarstva iz \u010dlana 10. stav 2. ta\u010dka 3) Zakona.<\/p>

    Kada obveznik PDV obavlja aktivnosti iz stava 1. ovog \u010dlana, nezavisno od toga da li je registrovan za obavljanje tih aktivnosti u skladu sa zakonom, po nalogu naru\u010dioca, od materijala naru\u010dioca, smatra se da obveznik PDV, u skladu sa \u010dlanom 5. stav 1. i stav 3. ta\u010dka 3) Zakona, vr\u0161i promet usluga iz oblasti gra\u0111evinarstva iz \u010dlana 10. stav 2. ta\u010dka 3) Zakona.<\/p>

    Vrednost prometa iz stava 1. ovog \u010dlana odre\u0111uje se na dan tog prometa.
    Pove\u0107anje, odnosno smanjenje vrednosti prometa dobara i usluga iz stava 1. ovog \u010dlana nema uticaj na odre\u0111ivanje da li se taj promet smatra prometom dobara i usluga iz oblasti gra\u0111evinarstva iz \u010dlana 10. stav 2. ta\u010dka 3) Zakona.<\/p>

    Vrednost prometa iz stava 1. ovog \u010dlana odnosi se i na delimi\u010dnu isporuku dobara, odnosno pru\u017eanje usluga.<\/p>\n

    \u010clan 25.<\/h2>\n

    Izuzetno od \u010dlana 24. ovog pravilnika, dobrima i uslugama iz oblasti gra\u0111evinarstva, u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona, nezavisno od vrednosti, ne smatraju se:<\/p>\n

      \n
    1. popravka opreme koja \u010dini sastavni deo objekta, uklju\u010duju\u0107i i popravku delova te opreme;<\/li>\n
    2. popravka instalacija i delova instalacija iz \u010dlana 24. stav 1. ta\u010dka 12) ovog pravilnika;<\/li>\n
    3. isporuka sa ugradnjom, odnosno ugradnja elemenata za kuhinje i kupatila (npr. sudopera, radna plo\u010da, vise\u0107i element, tu\u0161 kabina, lavabo i dr.), kao i ormana, polica, biblioteka i drugog name\u0161taja u objektima;<\/li>\n
    4. isporuka sa ugradnjom, odnosno ugradnja ure\u0111aja za grejanje, odnosno hla\u0111enje;<\/li>\n
    5. isporuka sa ugradnjom, odnosno ugradnja sistema za zalivanje, odnosno navodnjavanje, kao i pojedinih delova tih sistema;<\/li>\n
    6. isporuka dobara i pru\u017eanje usluga u okviru ure\u0111enja zelenih povr\u0161ina, uklju\u010duju\u0107i i ure\u0111enje zelenih povr\u0161ina u objektima, odnosno na objektima.<\/li>\n<\/ol>\n

      Ure\u0111ajima za grejanje, odnosno hla\u0111enje iz stava 1. ta\u010dka 4) ovog \u010dlana smatraju se pojedina\u010dna dobra za grejanje, odnosno hla\u0111enje (npr. klima ure\u0111aj, rashladna vitrina i dr.), a ne sistemi za grejanje, odnosno hla\u0111enje (centralni klimatizacioni sistem, sistem za eta\u017eno grejanje i dr.).<\/p>

      Sistemima za zalivanje, odnosno navodnjavanje iz stava 1. ta\u010dka 5) ovog \u010dlana smatra se skup dobara koji \u010dine taj sistem, a naro\u010dito creva, rasprskiva\u010di, ventili, pumpe i filteri.<\/p>\n

      \u010clan 26.<\/h2>\n

      Ako se uz promet dobara i usluga iz oblasti gra\u0111evinarstva, u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona, vr\u0161i sporedan promet dobara, odnosno usluga, smatra se da je izvr\u0161en samo promet dobara i usluga iz oblasti gra\u0111evinarstva, u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona.<\/p>

      Ako se uz promet dobara i usluga koji se ne smatra prometom dobara i usluga iz oblasti gra\u0111evinarstva u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona, vr\u0161i sporedan promet dobara, odnosno usluga koji se smatra prometom dobara i usluga iz oblasti gra\u0111evinarstva u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona, smatra se da je izvr\u0161en samo promet dobara i usluga koji se ne smatra prometom dobara i usluga iz oblasti gra\u0111evinarstva u smislu \u010dlana 10. stav 2. ta\u010dka 3) Zakona.<\/p>

      Da saznate vi\u0161e o oslobo\u0111enju PDV-a i \u010dlanu 10. Zakona o PDV-u, kontaktirajte nas na office@alibris.rs ili putem telefona 011 6169530<\/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":"

      Promet dobara i usluga iz oblasti gra\u0111evinarstva ima poseban poreski tretman u Srbiji: defini\u0161e se ko je du\u017enik za PDV, koje delatnosti obuhvata i kakvi su izuzeci.<\/p>","protected":false},"author":2,"featured_media":1257,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[117,114,115,116,113,118],"class_list":["post-1244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-izgradnja-objekata-pdv","tag-pdv-gradjevinarstvo","tag-poreski-duznik-gradjevinarstvo","tag-pravilnik-gradjevinarstvo","tag-promet-gradjevinarstvo","tag-reverse-charge-gradjevinarstvo"],"yoast_head":"\nDobra i usluge iz oblasti gra\u0111evinarstva - Alibris - Ra\u010dunovodstvo, porezi i savetovanje<\/title>\n<meta name=\"description\" content=\"Detaljan pregled kada se "dobra i usluge iz oblasti gra\u0111evinarstva" smatraju prometom gra\u0111evinskih radova i ko je poreski du\u017enik za PDV.\" \/>\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\/dobra-i-usluge-iz-oblasti-gradjevinarstva\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dobra i usluge iz oblasti gra\u0111evinarstva \u2013 \u0161ta morate znati?\" \/>\n<meta property=\"og:description\" content=\"Saznajte kada isporuka dobara i usluga spada u gra\u0111evinarstvo, ko obra\u010dunava PDV (obrnuto tere\u0107enje) i klju\u010dne izmene propisa.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.alibris.rs\/en\/dobra-i-usluge-iz-oblasti-gradjevinarstva\/\" \/>\n<meta property=\"og:site_name\" content=\"Alibris - 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