{"id":1890,"date":"2025-11-20T16:46:48","date_gmt":"2025-11-20T15:46:48","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1890"},"modified":"2025-12-23T16:49:45","modified_gmt":"2025-12-23T15:49:45","slug":"oslobodjenje-umanjenje-poreza-po-odbitku","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/oslobodjenje-umanjenje-poreza-po-odbitku\/","title":{"rendered":"\u0160ta je potrebno za oslobo\u0111enje \/ umanjenje poreza po odbitku"},"content":{"rendered":"
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\u0160ta je potrebno za oslobo\u0111enje \/ umanjenje poreza po odbitku\n<\/h2>\r\n \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
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1. Sertifikat o rezidentnosti<\/h5>

Izdaje ga poreski organ dr\u017eave primaoca prihoda. Mora biti original ili overena kopija. Obavezno je da se odnosi na godinu u kojoj je prihod ostvaren. Ako je sertifikat izdat na jeziku druge dr\u017eave, \u010desto se tra\u017ei i prevod na srpski jezik od ovla\u0161\u0107enog sudskog tuma\u010da.<\/p>

2. Dokaz da je primalac stvarni korisnik prihoda (beneficial owner)<\/h5>

Srbija, kao i druge dr\u017eave, zahteva da primalac nije samo \u201eposrednik\u201c (npr. firma koja odmah prosle\u0111uje novac dalje). To zna\u010di da nerezident mora imati prava raspolaganja prihodom<\/b> i da zaista snosi rizike i koristi od tog prihoda.<\/p>

3. Ugovor \/ dokumentacija o osnovu pla\u0107anja<\/h5>

Ugovor izme\u0111u rezidenta iz Srbije i nerezidenta, faktura ili drugi dokaz da je isplata stvarno na osnovu usluge, kredita, licenci itd. Ovo je va\u017eno jer Poreska uprava mo\u017ee da tra\u017ei da proveri da li se prihod odnosi na stavke koje su obuhva\u0107ene UIDO.<\/p>

4. Prijava Poreskoj upravi<\/h5>

Pre isplate nerezidentu, rezidentni isplatilac prihoda u Srbiji du\u017ean je da podnese odgovaraju\u0107u prijavu (obrazac PP OPO<\/b> \u2013 poreska prijava poreza po odbitku). U prijavi se poziva na \u010dlan konkretnog UIDO i prila\u017ee sertifikat o rezidentnosti.<\/p>

5. Nema stalne poslovne jedinice u Srbiji<\/h5>

Ako nerezident ima registrovanu stalnu poslovnu jedinicu u Srbiji<\/b>, tada se dobit oporezuje preko te jedinice, a ne kroz oslobo\u0111enje od poreza po odbitku. Dakle, da bi se oslobo\u0111enje primenilo, nerezident obi\u010dno mora dokazati da nema stalnu poslovnu jedinicu u Srbiji<\/b>.<\/p>

Ukratko:
<\/b>Da bi se primenila stopa iz UIDO ili oslobo\u0111enje, potrebno je:<\/p>

  1. Sertifikat o rezidentnosti.<\/li>
  2. Dokaz da je primalac stvarni korisnik prihoda (beneficial owner).<\/li>
  3. Ugovor\/faktura kao dokaz pravnog osnova.<\/li>
  4. Prijava PP OPO Poreskoj upravi pre ili u trenutku isplate.<\/li>
  5. Da nerezident nema stalnu poslovnu jedinicu u Srbiji.<\/li><\/ol>

    Va\u017eno je imati na umu da u Zakonu o porezu na dobit pravnih lica (\u010dlan 40. i 61.) stoji da je rezidentni isplatilac du\u017ean da obra\u010duna, obustavi i uplati porez po odbitku kada ispla\u0107uje odre\u0111ene prihode nerezidentima.
    Dakle, zakon nala\u017ee obavezu obra\u010duna i uplate.<\/p>

    Dok je obaveza podno\u0161enja prijave (PP OPO) ne stoji direktno u zakonu, ve\u0107 je propisana:<\/p>

    • Pravilnikom o poreskoj prijavi za porez po odbitku<\/b> (\u201eSlu\u017ebeni glasnik RS\u201c), koji je donet na osnovu ovla\u0161\u0107enja iz Zakona o poreskom postupku i poreskoj administraciji.<\/li><\/ul>

      Drugim re\u010dima: Zakon ti ka\u017ee da mora\u0161 da obra\u010duna\u0161 i uplati\u0161 poreza, a Pravilnik<\/b> ka\u017ee da mora\u0161 to da prijavi\u0161 na obrascu PP OPO (da bi Poreska uprava imala evidenciju).<\/p>

      Kad se primenjuje UIDO<\/h5>

      Ako postoji va\u017ee\u0107i ugovor o izbegavanju dvostrukog oporezivanja i ima\u0161 sertifikat o rezidentnosti, tada se u prijavi PP OPO poziva\u0161 na odredbu tog ugovora i prijavljuje\u0161 stopu 0% ili sni\u017eenu stopu.
      Dakle, prijava se podnosi i kada se ne pla\u0107a porez (osnov je oslobo\u0111enje po UIDO).<\/p>

      U zakonu nema direktno PP OPO obrasca. Ali postoji zakonska obaveza prijave u smislu Zakona o poreskom postupku, pa je Ministarstvo finansija pravilnikom propisalo taj obrazac.<\/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":"

      Pregledajte sve potrebne korake za ostvarivanje oslobo\u0111enja ili umanjenja poreza po odbitku u Srbiji \u2014 uslovi, dokumentacija, postupak i prakti\u010dni saveti za poreske obveznike.<\/p>","protected":false},"author":2,"featured_media":1902,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[69,67,70,68,66,62,64,71,65,63],"class_list":["post-1890","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-autorske-naknade","tag-dividende","tag-dokumentacija-za-oslobodjenje","tag-kamate","tag-medjunarodno-placanje","tag-oslobodjenje-poreza-po-odbitku","tag-porez-po-odbitku-srbija","tag-postupak-oslobodjenja-poreza","tag-uido-ugovori","tag-umanjenje-poreza-po-odbitku"],"yoast_head":"\nOslobo\u0111enje i umanjenje poreza po odbitku \u2013 \u0161ta je potrebno i kako do prava<\/title>\n<meta name=\"description\" content=\"Saznajte koji su uslovi, dokazi i dokumentacija potrebni da biste ostvarili oslobo\u0111enje ili umanjenje poreza po odbitku u Srbiji. 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