{"id":2104,"date":"2025-12-15T16:55:06","date_gmt":"2025-12-15T15:55:06","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=2104"},"modified":"2026-01-08T20:16:11","modified_gmt":"2026-01-08T19:16:11","slug":"poreski-bilans-poreski-gubitak-i-poreski-kredit","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/poreski-bilans-poreski-gubitak-i-poreski-kredit\/","title":{"rendered":"Poreski bilans- Poreski gubitak i poreski kredit"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2104\" class=\"elementor elementor-2104\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aabbd16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aabbd16\" 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-862897f\" data-id=\"862897f\" 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-8ff695d elementor-widget elementor-widget-text-editor\" data-id=\"8ff695d\" 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<h2><span style=\"font-weight: 400;\">Poreski bilans u Srbiji: Poreski kredit i poreski gubitak firme<\/span><\/h2><p><span style=\"font-weight: 400;\">Kada firma ostvari gubitak, to mo\u017ee imati zna\u010dajne posledice na pla\u0107anje poreza.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Poreski kredit je zapravo iznos koji se mo\u017ee odbiti od iznosa poreza koji se treba platiti. U slu\u010daju gubitka, taj kredit predstavlja iznos tog gubitka koji se mo\u017ee preneti u naredne godine i smanjiti <\/span><b>osnovicu<\/b><span style=\"font-weight: 400;\"> za obra\u010dun poreza.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ako je va\u0161a firma ostvarila gubitak u teku\u0107oj godini, to zna\u010di da ne\u0107ete pla\u0107ati porez na dobit za tu godinu. Me\u0111utim, taj gubitak se ne gubi, ve\u0107 se prenosi u naredne godine. To zna\u010di da \u0107ete u godinama kada ostvarite dobit, mo\u0107i taj gubitak da odbijate od te dobiti, \u010dime \u0107ete smanjiti iznos poreza koji treba da platite.<\/span><\/p><h3><b>Koji zakon reguli\u0161e ovo?<\/b><\/h3><p><span style=\"font-weight: 400;\">Osnovni zakon koji reguli\u0161e oporezivanje pravnih lica u Srbiji je <\/span><b>Zakon o porezu na dobit pravnih lica <\/b><span style=\"font-weight: 400;\">(&#8222;Sl. glasnik RS&#8220;, br. 25\/2001, 80\/2002, 80\/2002 &#8211; dr. zakon, 43\/2003, 84\/2004, 18\/2010, 101\/2011, 119\/2012, 47\/2013, 108\/2013, 68\/2014 &#8211; dr. zakon, 142\/2014, 91\/2015 &#8211; autenti\u010dno tuma\u010denje, 112\/2015, 113\/2017, 95\/2018, 86\/2019, 153\/2020 i 118\/2021). U ovom zakonu su detaljno propisani uslovi i na\u010din na koji se prenosi i koristi gubitak.<\/span><\/p><h3><b>Ra\u010dunovodstveni gubitak vs. poreski gubitak<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ra\u010dunovodstveni gubitak:<\/b><span style=\"font-weight: 400;\"> Ovo je razlika izme\u0111u ukupnih prihoda i ukupnih rashoda firme, kako je prikazano u finansijskom izve\u0161taju u bilansu uspeha. Ovaj izvestaj se podnosi APR-u.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Poreski gubitak:<\/b><span style=\"font-weight: 400;\"> Ovo je gubitak koji se koristi za obra\u010dun poreske osnovice na koju se primenjuje stopa poreza na dobit koja iznosi 15%. On mo\u017ee, ali ne mora biti identi\u010dan ra\u010dunovodstvenom gubitku, jer postoje odre\u0111ene razlike u ra\u010dunovodstvenim i poreskim propisima. Poreski gubitak se nalazi u Poreskom bilansu PB-1 i on se \u0161alje poerskoj upravi.<\/span><\/li><\/ul><h3><b>Poreski bilans uspeha<\/b><\/h3><p><span style=\"font-weight: 400;\">Polaznu osnovu za sastavljanje poreskog bilansa je upravo ra\u010dunovodstveni bilans uspeha. Uzima se rezultat iz ra\u010dunovodstvenog bilansa i zatim se vr\u0161e korekcije.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">U praksi najvi\u0161e korekcija sprovodimo na tro\u0161kovima. Odre\u0111ene tro\u0161kove koje smo imali u ra\u010dunovodstvenom bilansu , ne\u0107emo uzeti u obzir za umanjene poreske osnovice.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Tro\u0161kovi koji se<\/span><b> ne priznaju u poreske svrhe su naj\u010de\u0161\u0107e<\/b><span style=\"font-weight: 400;\">: (i) kamate zbog ka\u0161njenja u plac\u0301anju poreza, doprinosa i drugih javnih da\u017ebina, (ii) nedokumentovani tro\u0161kovi (iii) tro\u0161kovi \u00a0 postupka \u00a0 prinudne \u00a0 naplate \u00a0 poreza \u00a0 i \u00a0 drugih \u00a0 dugovanja, tro\u0161kovi\u00a0 poreskoprekr\u0161ajnog\u00a0 i\u00a0 drugih\u00a0 prekr\u0161ajnih\u00a0 postupaka\u00a0 koji\u00a0 se vode pred nadle\u017enim organom (iv) nov\u010dane kazne, ugovorne kazne i penali I tako dalje.<\/span><\/p><p><span style=\"font-weight: 400;\">Postoje tro\u0161kovi koji se delimi\u010dno priznaju u poreskom bilansu i to su:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">tro\u0161kovi reprezentacije se priznaju samo do iznosa 0,5% od ukupnih prihoda. To prakti\u010dno zna\u010di ako je firma potro\u0161ila million dinara na tro\u0161kove reprezentacije, u poreske svrhe \u0107e moci da prizna tek 50,000 dinara.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Izdaci za zdravstvene, obrazovne, nau\u010dne, humanitarne, verske i sportske namene, za\u0161titu \u017eivotne sredine, kao i davanja u\u010dinjena ustanovama, odnosno pru\u017eaocima usluga socijalne za\u0161tite osnovanim u skladu sa zakonom koji ure\u0111uje socijalnu za\u0161titu;<\/span> <span style=\"font-weight: 400;\">Kao rashod u poreskom bilansu obveznika priznaju se izdaci u zbirnom iznosu najvi\u0161e do 5% od ukupnog prihoda.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u010clanarine komorama, savezima i udru\u017eenjima priznaju se kao rashod u poreskom bilansu najvi\u0161e do 0,1% ukupnog prihoda. \u010clanarine \u010dija je visina propisana zakonom priznaju se kao rashod u iznosu koji je propisan zakonom. Na primer \u010dlanarina Privrednoj komori Srbije.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Izdaci za ulaganja u oblasti kulture, uklju\u010duju\u0107i i kinematografsku delatnost, priznaju se kao rashod u iznosu najvi\u0161e do 5% od ukupnog prihoda.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">\u010cesto pitanje je kakav je <\/span><b>tretman tro\u0161kova reklame<\/b><span style=\"font-weight: 400;\">. Ovi tro\u0161kovi se priznaju u punom iznosu u poreskom bilansu.\u00a0<\/span><\/p><p><i><span style=\"font-weight: 400;\">Treba napomenuti da postoje korekcije i na prihodima, kojima se nismo sada bavili kao i korekcije na poziciji rashodi\u00a0 i\u00a0 prihodi\u00a0 po\u00a0 osnovu\u00a0 transfernih\u00a0 cena, zatim kamata\u00a0 na zajmove, odnosno kredita i veliki broj tro\u0161kova koji se nalaze u poreskom bilansu , a koji nisu obra\u0111eni u ovom tekstu.<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Ukoliko vas zanima kako izgleda obrazac PB-1 za D.O.O. koji se predaje poreskoj upravi slobodno nas kontaktirajte na <\/span><\/i><a href=\"mailto:office@alibris.rs\"><span style=\"font-weight: 400;\">office@alibris.rs<\/span><\/a><i><span style=\"font-weight: 400;\"> i mi \u0107emo vas poslati primerak u excelu.<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Kada se sastavi poreski bilans i sprovedu sve korekcije, ra\u010dunovodstvo predaje PP-PDP putem portala ePorezi. Kona\u010dan rok za pla\u0107anje poreza na dobit teku\u0107e godine je 30. jun naredne godine.\u00a0<\/span><\/p><h3><b>Va\u017eno je napomenuti:<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rok za kori\u0161\u0107enje gubitka:<\/b><span style=\"font-weight: 400;\"> Postoje odre\u0111eni rokovi u kojima mo\u017eete koristiti ostvareni gubitak.<\/span> <span style=\"font-weight: 400;\">Neiskori\u0161\u0107eni deo poreskog kredita mo\u017ee se preneti na ra\u010dun poreza na dobit iz budu\u0107ih obra\u010dunskih perioda, ali ne du\u017ee od pet godina.\u00a0<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Primer. U 2024. godini firma je imala milion dinara gubitka. Sve do 2029. godine firma mo\u017ee da koristi ovaj gubitak i \u201eprebija\u201c sa budu\u0107im dobitkom. Nakon 2029. godine ovaj poreski kredit isti\u010de i vi\u0161e se ne mo\u017ee korisiti za umanjivanje budu\u0107e dobiti i budu\u0107eg poreza.\u00a0<\/span><\/li><\/ul><\/li><\/ul><h2><span style=\"font-weight: 400;\">Akontacije poreza na dobit: kako se pla\u0107aju i kako se ra\u010dunaju<\/span><\/h2><p><span style=\"font-weight: 400;\">Da objasnimo kako funkcioni\u0161u akontacije, koristi\u0107emo prost primer novog dru\u0161tva koje je osnovano 01.01.2024. godine i podnosi poreski bilans za 2024. godinu.\u00a0<\/span><\/p><p><i><span style=\"font-weight: 400;\">Poreska dobit nakon svih korekcija dru\u0161tva je 1,000,000 dinara.\u00a0<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Porez je 15%<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Ukupna obaveza je 1,000,000*0,15 je 150,000 dinara.<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Dru\u0161tvo nije pla\u0107alo akontacije poreza na dobit tokom 2024. godine.<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Akontacija za 2025. godinu je 150,000\/12 meseci i iznosi 12,500 dinara\u00a0<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Rok za pla\u0107anje kona\u010dne obaveze je 30. jun 2025. godine.\u00a0<\/span><\/i><\/p><h3><b>\u0160ta firma pla\u0107a? <\/b><\/h3><p><span style=\"font-weight: 400;\">Firma pla\u0107a tih 150,000 dinara za 2024. godinu i po\u010dinje da pla\u0107a akontaciju poreza na dobit za 2025. godinu koja iznosi 12,500 mese\u010dno. U praksi , ako se preda prijava PP-PDP 15. marta 2025. godine, firma tada pla\u0107a ceo porez za 2024. godinu i pla\u0107a 2 mese\u010dne akontacije za januar i februar po 12,500 dinara. Akontacija za mart dospeva tek 15. aprila.\u00a0<\/span><\/p><p><b>Rok za pla\u0107anje akontacije poreza na dobit je 15i u mesecu narednog meseca.\u00a0<\/b><\/p><p><b>Akontacije mo\u017eete uplatiti unapred za celu godinu.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">Ako vas zanima kako funkcionise pla\u0107anje akontacije za dru\u0161tva koja ve\u0107 posluju i kako se vr\u0161i prera\u010dun, pogledajte<\/span><b> ovde.<\/b><\/p><p><span style=\"font-weight: 400;\">S obzirom na slo\u017eenost poreznog zakonodavstva, <\/span><b>preporu\u010dujemo vam da se obratite na\u0161em ovla\u0161tenom ra\u010dunovo\u0111i ili poreskom savetniku<\/b><span style=\"font-weight: 400;\">. Oni \u0107e vam mo\u0107i pru\u017eiti precizne informacije o va\u0161em konkretnom slu\u010daju i pomo\u0107i vam da iskoristite sve zakonske mogu\u0107nosti.<\/span><\/p><h3><b>Za\u0161to je va\u017eno konsultovati stru\u010dnjaka?<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Individualni pristup:<\/b><span style=\"font-weight: 400;\"> Svaka firma ima svoje specifi\u010dne karakteristike, a stru\u010dnjak \u0107e mo\u0107i da analizira va\u0161u situaciju i da vam da ta\u010dan savet.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>A\u017eurne informacije:<\/b><span style=\"font-weight: 400;\"> Porezni propisi se \u010desto menjaju, a stru\u010dnjak \u0107e biti upoznat sa svim aktuelnim izmjenama.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>U\u0161teda vremena i novca:<\/b><span style=\"font-weight: 400;\"> Stru\u010dnjak \u0107e vam pomo\u0107i da izbegnete gre\u0161ke i da optimizujete svoje poresko optere\u0107enje.<\/span><\/li><\/ul><h3><b>Zaklju\u010dak<\/b><\/h3><p><span style=\"font-weight: 400;\">Gubitak firme mo\u017ee biti neugodna situacija, ali je va\u017eno znati da postoje zakonske mogu\u0107nosti da se taj gubitak iskoristi u budu\u0107nosti. Konsultacija sa stru\u010dnjakom \u0107e vam pomo\u0107i da razumete svoje pravo i da donesete najbolje odluke za va\u0161u firmu.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Za vi\u0161e detalja obratite nam se na <\/span><a href=\"mailto:office@alibris.rs\"><span style=\"font-weight: 400;\">office@alibris.rs<\/span><\/a><\/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>Poreski bilans je klju\u010dni dokument za obra\u010dun poreza na dobit. U tekstu obja\u0161njavamo kako funkcioni\u0161u poreski gubitak i poreski kredit, kada se mogu koristiti i kako uti\u010du na visinu poreske obaveze.<\/p>","protected":false},"author":2,"featured_media":2122,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[143,137,139,102,141,103,45,140,138,142],"class_list":["post-2104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-finansijski-rezultat-firme","tag-poreska-osnovica","tag-poreske-olaksice","tag-poreski-bilans","tag-poreski-gubitak","tag-poreski-kredit","tag-porez-na-dobit","tag-prenos-poreskog-gubitka","tag-umanjenje-poreza","tag-zakon-o-porezu-na-dobit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Poreski bilans \u2013 poreski gubitak i poreski kredit u praksi<\/title>\n<meta name=\"description\" content=\"Obja\u0161njenje poreskog bilansa u Srbiji: kako se utvr\u0111uje poreski gubitak, koristi poreski kredit i umanjuje poreska obaveza.\" \/>\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\/poreski-bilans-poreski-gubitak-i-poreski-kredit\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Poreski bilans, poreski gubitak i poreski kredit \u2013 \u0161ta treba znati?\" \/>\n<meta property=\"og:description\" content=\"Saznajte kako se sastavlja poreski bilans, na koji na\u010din se prenosi poreski gubitak i kada se mo\u017ee koristiti poreski kredit za umanjenje poreza.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.alibris.rs\/en\/poreski-bilans-poreski-gubitak-i-poreski-kredit\/\" \/>\n<meta property=\"og:site_name\" content=\"Alibris - 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