{"id":1928,"date":"2025-11-21T20:00:49","date_gmt":"2025-11-21T19:00:49","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1928"},"modified":"2025-12-23T16:49:33","modified_gmt":"2025-12-23T15:49:33","slug":"pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama\/","title":{"rendered":"Pozajmica osniva\u010da i obaveza obra\u010duna kamate po pravilima o transfernim cenama"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1928\" class=\"elementor elementor-1928\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6eed60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6eed60\" 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-73d54a8\" data-id=\"73d54a8\" 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-abfab72 qu_heading elementor-align-left elementor-widget elementor-widget-tw-heading\" data-id=\"abfab72\" 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\">Pozajmica osniva\u010da i obaveza obra\u010duna kamate po pravilima o transfernim cenama\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9adb0dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9adb0dd\" 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-f3bd0b8\" data-id=\"f3bd0b8\" 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-1630d32 elementor-widget elementor-widget-text-editor\" data-id=\"1630d32\" 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>Pozajmice koje osniva\u010d daje dru\u0161tvu spadaju u transakcije sa povezanim licima u smislu Zakona o porezu na dobit pravnih lica.\u00a0<\/p><blockquote><p>Ukoliko ugovorom nije predvi\u0111ena kamata ili je ona ugovorena po stopi ni\u017eoj od tr\u017ei\u0161ne, dru\u0161tvo je u poreskom bilansu du\u017eno da izvr\u0161i uskla\u0111enje i prizna prihod od kamate, obra\u010dunat po stopama koje Ministar finansija svake godine objavljuje u Pravilniku o kamatnim stopama za koje se smatra da su u skladu sa principom \u201evan dohvata ruke\u201c.<\/p><\/blockquote>\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-bcc8e79 elementor-widget elementor-widget-text-editor\" data-id=\"bcc8e79\" 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<h6>Analiza propisa<\/h6><p>Prema Zakonu o porezu na dobit pravnih lica, \u010dlanovi 59\u201361, sve transakcije sa povezanim licima moraju biti u skladu sa principom \u201evan dohvata ruke\u201c. Ukoliko uslovi transakcije odstupaju od tr\u017ei\u0161nih, obveznik je du\u017ean da izvr\u0161i uskla\u0111ivanje u poreskom bilansu.<\/p><p>Ovo zna\u010di da, \u010dak i kada pozajmica osniva\u010da nije ugovorena sa kamatom, dru\u0161tvo koje daje pozajmicu mora u poreskom bilansu priznati prihod od kamate, koriste\u0107i stope koje objavljuje Ministarstvo finansija, dok sa druge strane dru\u0161tvo zajmoprimac nema pravo da koristi tro\u0161kove kamate.<\/p><p><i>\u010clan 59. stav 1:<\/i><\/p><p><i>\u201eTransakcije izme\u0111u povezanih lica moraju se utvrditi u skladu sa principom &#8216;van dohvata ruke&#8217;. Ako se transakcije izme\u0111u povezanih lica razlikuju od onih koje bi se ostvarile izme\u0111u nepovezanih lica, poreski obveznik je du\u017ean da izvr\u0161i korekcije prihoda i rashoda radi utvr\u0111ivanja poreske osnovice.\u201c<\/i><\/p><p><i>\u010clan 60. stav 1:<\/i><\/p><p><i>\u201eAko se u transakcijama izme\u0111u povezanih lica utvrdi da uslovi nisu u skladu sa principom &#8216;van dohvata ruke&#8217;, poreski obveznik je du\u017ean da u poreskom bilansu izvr\u0161i pove\u0107anje prihoda ili smanjenje rashoda, ili smanjenje prihoda ili pove\u0107anje rashoda, radi utvr\u0111ivanja poreske osnovice.\u201c<\/i><\/p><p><i>\u010clan 61. stav 3:<\/i><\/p><p><i>\u201eMinistar finansija propisuje kamatne stope koje se smatraju uskla\u0111enim sa principom &#8216;van dohvata ruke&#8217; i koje se koriste za potrebe utvr\u0111ivanja prihoda i rashoda od kamata izme\u0111u povezanih lica.\u201c<\/i><\/p><p><i>\u00a0<\/i><\/p><h6>Pozajmica osniva\u010da kada je osniva\u010d fizi\u010dko lice<\/h6><p>Privredno dru\u0161tvo\u00a0 u svojstvu zajmoprimca nema obavezu podno\u0161enja izve\u0161taja o transfernim cenama u slu\u010daju dobijenog zajma bez naknade od povezanog lica svog osniva\u010da.\u00a0\u00a0<\/p><p>Ovo je dodatno obja\u0161njeno u Mi\u0161ljenju Ministarstva finansija RS broj 413-00-173\/2016-04 od 18\/07\/2016. godine, iz biltena stru\u010dnih mi\u0161ljenja za mesec jul\/avgust 2016. godine, koje Vam citiramo u delu teksta:\u00a0\u00a0<\/p><p>&#8230;&#8220;Prema odredbi \u010dlana 61. stav 5. Zakona poreski obveznik koji se odlu\u010di da iskoristi pravo predvi\u0111eno u stavu 4. ovog \u010dlana, du\u017ean je da op\u0161ta pravila o utvr\u0111ivanju cene transakcije po principu &#8222;van dohvata ruke&#8220; iz \u010dl. 60. i 61.st. 1. i 2. ovog zakona primeni na sve zajmove, odnosno kredite sa povezanim licima.\u00a0<\/p><p>U skladu sa navedenim zakonskim normama, ukoliko osniva\u010d privrednog dru\u0161tva ima 25% ili vi\u0161e u\u010de\u0161\u0107a u kapitalu tog dru\u0161tva, smatra se licem povezanim sa privrednim dru\u0161tvom (\u010diji je osniva\u010d).<\/p><p>S tim u vezi, kada je ugovorom o zajmu, zaklju\u010denim izme\u0111u obveznika (kao zajmoprimca) i njegovog osniva\u010da &#8211; povezanog lica (kao zajmodavca), predvi\u0111eno da se kamata na zajam ne obra\u010dunava i ne pla\u0107a, obveznik nema obavezu podno\u0161enja dokumentacije u skladu sa \u010dlanom 60.stav 3. Zakona. Naime, u tom slu\u010daju isklju\u010divo osniva\u010d (ukoliko osnovicu za oporezivanje utvr\u0111uje u poreskom bilansu) je du\u017ean da uz poreski bilans prilo\u017ei dokumentaciju (u formi izve\u0161taja) u okviru koje posebno prikazuje iznos kamate koja bi se po principu &#8222;van dohvata ruke&#8220; obra\u010dunavala na zajam dat povezanom licu, a u skladu sa Zakonom i Pravilnikom o transfernim cenama i metodama koje se po principu &#8222;van dohvata ruke&#8220; primenjuju kod utvr\u0111ivanja cene transakcija me\u0111u povezanim licima (&#8222;Slu\u017ebeni glasnik RS&#8220;, br. 61\/13 i 8\/14). &#8222;<\/p><h6>Zakljucak<\/h6><p>Kada se izme\u0111u firme i njenog osniva\u010da zaklju\u010di ugovor o zajmu u kojem je izri\u010dito navedeno da se kamata ne obra\u010dunava i ne pla\u0107a, tada sama firma (zajmoprimac) nema obavezu da podnosi dokumentaciju prema \u010dlanu 60. stav 3. Zakona &#8211; <b>ne sastavlja izve\u0161taj o transfernim cenama<\/b>. U takvoj situaciji, obaveza pripreme dokumentacije prelazi na osniva\u010da \u2013 ali samo ako on svoju poresku obavezu odre\u0111uje putem poreskog bilansa.<\/p><p>\u00a0<\/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":"<p>Analiza situacija kada osniva\u010d pru\u017ea pozajmicu preduze\u0107u koje vodi \u2013 kako se primenjuju pravila o transfernim cenama, kada je obavezno obra\u010dunavati kamatu, i koje su mogu\u0107e posledice neuskla\u0111enosti.<\/p>","protected":false},"author":2,"featured_media":1930,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[48,44,43,46,42,38,50,45,41,39,49,37,40,47,51],"class_list":["post-1928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-dokumentacija-o-transfernim-cenama","tag-finansiranje-povezanih-lica","tag-interne-pozajmice","tag-kamate-na-zajam","tag-kamatna-stopa","tag-obracun-kamate","tag-poreski-tretman-pozajmica","tag-porez-na-dobit","tag-povezana-lica","tag-pozajmica-drustvu","tag-pozajmica-i-porezi","tag-pozajmica-osnivaca","tag-transferne-cene","tag-transferne-cene-srbija","tag-zajam-osnivaca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pozajmica osniva\u010da i obra\u010dun kamate \u2013 primena pravila o 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