{"id":1806,"date":"2025-11-14T16:53:51","date_gmt":"2025-11-14T15:53:51","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1806"},"modified":"2025-11-25T12:14:07","modified_gmt":"2025-11-25T11:14:07","slug":"stope-poreza-po-odbitku-uido-srbija","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/stope-poreza-po-odbitku-uido-srbija\/","title":{"rendered":"Stope poreza po odbitku u skladu sa UIDO u Srbiji"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1806\" class=\"elementor elementor-1806\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a815cc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a815cc0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5af5cf2\" data-id=\"5af5cf2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4dc361 qu_heading elementor-align-center elementor-widget elementor-widget-tw-heading\" data-id=\"b4dc361\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tw-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <h2 class=\"qu_heading\">Stope poreza po odbitku u skladu sa UIDO u Srbiji<\/h2>\r\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-903aef1 elementor-widget elementor-widget-text-editor\" data-id=\"903aef1\" 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>Porez po odbitku predstavlja jedan od najzna\u010dajnijih oblika oporezivanja prihoda stranih pravnih lica koja ostvaruju prihod iz izvora u Republici Srbiji. Njegova primena zasniva se na odredbama Zakona o porezu na dobit pravnih lica, ali i na me\u0111unarodnim ugovorima koje je Srbija zaklju\u010dila radi izbegavanja dvostrukog oporezivanja (u daljem tekstu: UIDO).<\/p>\n<p>S obzirom na to da Srbija ima potpisane i ratifikovane ugovore o izbegavanju dvostrukog oporezivanja sa vi\u0161e od 60 dr\u017eava, stope poreza po odbitku razlikuju se u zavisnosti od primene doma\u0107ih propisa ili odredbi konkretnog UIDO. Cilj ovog rada jeste da predstavi osnovne stope poreza po odbitku predvi\u0111ene doma\u0107im zakonodavstvom i da uka\u017ee na na\u010din njihovog umanjenja u skladu sa UIDO.<\/p>\n<p><\/p>\n<h6><b>Normativni okvir poreza po odbitku<\/b><\/h6>\n<p><\/p>\n<p><b>Zakon o porezu na dobit pravnih lica<\/b> u \u010dlanu 40. (u vezi sa porezom po odbitku) izri\u010dito navodi da se porez po odbitku pla\u0107a na prihode koje <b>nerezidentna pravna lica<\/b> ostvaruju od rezidenata Srbije po osnovu:<\/p>\n<ul>\n<li>dividendi i udela u dobiti,<\/li>\n<li>kamata,<\/li>\n<li>autorskih naknada (royalties),<\/li>\n<li>naknada od zakupa i podzakupa nepokretnosti i pokretnih stvari,<\/li>\n<li>naknada za usluge istra\u017eivanja tr\u017ei\u0161ta, ra\u010dunovodstvene i revizorske usluge, kao i usluge pravnog i poslovnog savetovanja, bez obzira gde su pru\u017eene ili iskori\u0161\u0107ene.<\/li>\n<\/ul>\n<div>Dakle, <b>nije svaka usluga<\/b> obuhva\u0107ena porezom po odbitku po Zakonu, ve\u0107 samo odre\u0111ene \u2013 i to upravo one koje su izri\u010dito pobrojane:<\/div>\n<div>\n<div>\n<ul>\n<li><b>\u00a0 \u00a0 istra\u017eivanje tr\u017ei\u0161ta,<\/b><\/li>\n<li><b>\u00a0 \u00a0 ra\u010dunovodstvene i revizorske usluge,<\/b><\/li>\n<li><b>\u00a0 \u00a0 pravne usluge,<\/b><\/li>\n<li><b>\u00a0 \u00a0 poslovno savetovanje.<\/b><\/li>\n<\/ul>\n<div>\n<div style=\"\">Op\u0161ta stopa poreza po odbitku utvr\u0111ena Zakonom o porezu na dobit pravnih lica iznosi <b>20%<\/b>, osim kada me\u0111unarodnim ugovorom nije druga\u010dije odre\u0111eno. Za prihode od dividendi koje se ispla\u0107uju nerezidentima primenjuje se posebna stopa od <b>25%<\/b>, ukoliko primalac poti\u010de iz jurisdikcije sa kojom Srbija nema zaklju\u010den UIDO niti postoji saradnja u oblasti razmene poreskih informacija.<\/div><div style=\"\"><br><\/div>\n<div style=\"\">Za primenu povla\u0161\u0107enih stopa poreski obveznik (isplatilac prihoda u Srbiji) du\u017ean je da pribavi dokaz o rezidentnosti stranog primaoca prihoda (tzv. <b>sertifikat o rezidentnosti<\/b>), koji mora biti overen od strane poreskih organa dr\u017eave ugovornice.<\/div><div style=\"\"><br><\/div>\n<div style=\"\"><h6>Uloga UIDO u primeni poreza po odbitku<\/h6><\/div>\n<div style=\"\">Ugovori o izbegavanju dvostrukog oporezivanja imaju prioritet u odnosu na doma\u0107e zakonodavstvo, \u0161to zna\u010di da u slu\u010daju postojanja ugovora izme\u0111u Srbije i zemlje rezidentnosti primaoca prihoda, stope poreza po odbitku mogu biti ni\u017ee od onih predvi\u0111enih Zakonom o porezu na dobit pravnih lica.\u00a0<\/div>\n<div style=\"\"><br><\/div>\n<div style=\"\">Naj\u010de\u0161\u0107i primeri smanjenih stopa po osnovu UIDO su: dividende (5%, 10% ili 15% u zavisnosti od procenta u\u010de\u0161\u0107a), kamate (0% do 10%), kao i autorske naknade (5% ili 10%). Za primenu povla\u0161\u0107enih stopa poreski obveznik u Srbiji du\u017ean je da pribavi dokaz o rezidentnosti stranog primaoca prihoda, tzv. sertifikat o rezidentnosti.<\/div><div style=\"\"><br><\/div>\n<h6 style=\"\">Zaklju\u010dak<\/h6>\n<div style=\"\">Porez po odbitku ima zna\u010dajnu ulogu u poreskom sistemu Srbije, jer obezbe\u0111uje da prihodi ostvareni iz doma\u0107ih izvora budu adekvatno oporezovani, \u010dak i kada ih ostvaruju nerezidenti. Me\u0111utim, zahvaljuju\u0107i mre\u017ei me\u0111unarodnih ugovora o izbegavanju dvostrukog oporezivanja, efektivno poresko optere\u0107enje se \u010desto smanjuje, \u010dime se stimuli\u0161u me\u0111unarodne investicije i poslovna saradnja.\u00a0<\/div>\n<div style=\"\"><br><\/div>\n<div style=\"\">UDO ugovori predstavljaju klju\u010dni instrument u uskla\u0111ivanju interesa dr\u017eava ugovornica i u obezbe\u0111enju pravi\u010dnog poreskog tretmana za poreske obveznike. Stoga, pravilna primena ovih ugovora, uz pribavljanje sertifikata o rezidentnosti i pra\u0107enje aktuelnih izmena zakona i ugovora, predstavlja obavezan deo posla svakog ra\u010dunovo\u0111e i pravnika u oblasti me\u0111unarodnog oporezivanja.<\/div><div style=\"\"><br><\/div>\n<div style=\"\"><i>1. Zakon o porezu na dobit pravnih lica (\u201eSlu\u017ebeni glasnik RS\u201c br. 25\/2001, 80\/2002, 43\/2003, 84\/2004, 18\/2010, 101\/2011, 119\/2012, 47\/2013, 108\/2013, 68\/2014, 142\/2014, 91\/2015, 112\/2015, 113\/2017, 95\/2018, 86\/2019, 153\/2020, 118\/2021, 138\/2022, 138\/2023).<\/i><\/div>\n<div style=\"\"><i>2. Ugovori o izbegavanju dvostrukog oporezivanja koje je zaklju\u010dila i ratifikovala Republika Srbija \u2013 Slu\u017ebeni glasnik RS \u2013 Me\u0111unarodni ugovori.<\/i><\/div>\n<\/div>\n<\/div>\n<\/div>\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":"<p>\u201ePorez po odbitku u Srbiji \u2014 osnovne stope prema Zakon o porezu na dobit pravnih lica i uslovima povla\u0161\u0107enih stopa iz preko 60 ugovora o izbegavanju dvostrukog oporezivanja (UIDO). Saznajte kada se primenjuju 20 % (ili 25 %) i kako se mogu smanjiti na 0-10 % za dividende, kamate, autorske naknade i druge prihode uz odgovaraju\u0107i sertifikat o rezidentnosti.\u201c<\/p>","protected":false},"author":2,"featured_media":1808,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[69,67,68,66,75,45,76,72,74,73],"class_list":["post-1806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-autorske-naknade","tag-dividende","tag-kamate","tag-medjunarodno-placanje","tag-poreski-tretman-nerezidenata","tag-porez-na-dobit","tag-sertifikat-o-rezidentnosti","tag-stope-poreza-po-odbitku","tag-ugovori-o-izbegavanju-dvostrukog-oporezivanja","tag-uido-srbija"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stope poreza po odbitku u skladu sa UIDO u Srbiji - Alibris - Ra\u010dunovodstvo, porezi i savetovanje<\/title>\n<meta name=\"description\" content=\"Pregled najva\u017enijih stopa poreza po odbitku u Srbiji prema UIDO ugovorima. 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