your reference for tax news in serbianewsletter see 07/2019 page 07 this material has been prepared...

Newsletter SEE 07/2019 page 01

Predlog zakona o izmenama i dopunama Zakona o porezu na dohodak građana

Srbija

1. PDV tretman kada IT kompnaija obezbedi preduzetnicima/paušalcima da u njenom prostoru, uz korišćenje njene opreme, obavljaju poslove računarskog programiranja bez plaćanja naknade za korišćenje tog prostora i opreme

Izašlo je novo Mišljenje Ministarstva finansija , br. 430-00-267/2019-04 od 24.5.2019. god. Mišl-jenjem su uređeni uslovi pod kojima IT kompnaija obezbeđuje preduzetnicima / paušalcima da u njenom prostoru, uz korišćenje njene opreme, obavljaju poslove računarskog programiranja bez plaćanja naknade za korišćenje tog prostora i opreme. plaćanja naknade za korišćenje tog prostora i opreme.


Mišljenje definiše da u ovim uslovima obveznik PDV (IT kompanija) po tom osnovu nema obav-ezu obračunavanja i plaćanja PDV.

U skladu sa Zakonom o porezu na dodatu vrednost kada obveznik PDV − naručilac obezbedi da u njegovom poslovnom prostoru, uz korišćenje njegove opreme, preduzetnici koje je taj obveznik PDV angažovao za poslove računarskog programiranja, obavljaju pred-metne poslove bez plaćanja naknade za korišćenje tog prostora i opreme, sa aspekta Zakona smatra se da je reč o aktivnostima koje obveznik PDV vrši u poslovne svrhe, tj. u cilju smanjenja rashoda i u skladu sa tim nema obavezu da obračuna i plati PDV.

Pristupanjem Konvenciji stvoreni su uslovi za unapređenje administrativne pomoći u poreskim stvarima između Republike Srbije i 128 država i

jurisdikcija koje su ranije već pristupile Konvenciji.

Državni sekretar u Ministarstvu finansija potpisao je u Parizu, u ime Vlade Republike Srbije, Konvenciju o uzajamnoj administrativnoj pomoći u poreskim pitanjima. Pristupanjem Konvenciji stvoreni su uslovi za unapređenje administrativne pomoći u poreskim stvarima između Republike Srbije i 128 država i jurisdik-cija koje su ranije već pristupile Konvenciji.

Pristupanjem Konvenciji uređeno je pružanje pomoći između država potpisnica u postupci-ma utvrđivanja i naplate poreza, u zavisnosti od nivoa preuzetih obaveza. U tom smislu, moguće je vršiti razmenu informacija između država na zahtev, spontanu i automatsku

2. Srbija pristupila Konvenciji o uzajamnoj administrativnoj pomoći u poreskim pitanjima

ezu obračunavanja i plaćanja PDV.

obavezu da obračuna i plati PDV.


razmenu obaveštenja, pomoć u slučaju naplate inostranih poreskih potraživanja, dostavljanje dokumentacije i drugo.

Ministarstvo finansija izdalo je mišljenje br. 011-00-281/2018-04 od 15.5.2019. god kojim bliže uređuje obavezu stranog fizičkog lica, upućenog na privremeni rad u Republiku Srbiju u povezano pravno lice u Srbiji od strane nerezidentnog pravnog lica koje je registrovano u inostranstvu da prijavljuje dohodak ostvaren

po osnovu rada u Srbiji. U skladu sa Pravilni-kom o obrascu poreske prijave o obračunatom i plaćenom porezu samooporezivanjem i pripadajućim doprinosima od strane fizičkog lica kao poreskog obveznika određeno je da je strano fizičko lice kao poreski obveznik dužno da obračuna i plati poreske obaveze samooporezivanjem, kao i da poreskom organu podnese poresku prijavu na Obrascu PP OPO.

3. Obaveza stranca - fizičkog lica da prijavi dohodak ostvaren u Republici Srbiji u okviru povezanog pravnog lica gde je upućen na privremeni rad

dostavljanje dokumentacije i drugo.

PP OPO.

Serbia

The new Opinion of Ministry of Finance number 430-00-267/2019-04 from 24 May 2019 was published. The Opinion regulates the conditions when IT Company allows lump sum tax entrepre-neurs to perform their business of computer programming in IT company’s own business space and by using its own equipment, without paying any fee for using business space and equipment


1. VAT treatment in case when IT company allows lump sum tax entrepreneurs to perform their business of computer programming in the company’s own business space and by using its own equipment, without paying any fee for using business space and equipment of the IT company

of the IT company. The Opinion determines that VAT taxpayer (IT company) is not obliged to calculate and pay VAT under these condi-tions. In accordance with the Law on Value Added Tax, in case when VAT taxpayer – purchaser allows entrepreneurs to perform their business of computer programming in VAT taxpayer’s own business space by using its own equipment without paying any fee for using business space and equipment, these activities are considered as business activities performed by VAT taxpayer itself in order to reduce the expenditures, which means that VAT taxpayer is not obliged to calculate and make a payment of VAT on this basis.

Public Secretary of the Ministry of Finance signed the Convention on Mutual Administra-tive Assistance in Tax Matters in Paris, on behalf of the Government of the Republic of Serbia. By joining this Convention, the condi-tions for upgrading administrative assistance in tax matters have been created between Republic of Serbia and 128 countries and juris-dictions who already joined the Convention.

This Convention regulates assistance between countries in case of determination and collec-tion of tax, depending on the level of commit-ments. In this respect, it is possible to achieve


By joining this Convention, the conditions for upgrading administrative assistance in tax matters have been

created between Republic of Serbia and 128 countries and jurisdictions who already joined the Convention.

2. Serbia has joined Convention on Mutual Administrative Assistance in Tax Matters

make a payment of VAT on this basis.


information exchange between the countries upon its request, spontaneous and automatic notifications exchange, assistance in case of collection of foreign tax claims, delivering of documentation and other.

The Ministry of Finance published Opinion number: 011-00-281/2018-04 from 15 May 2019 which regulates the obligation of foreign individual, sent to temporary work to Republic of Serbia by non-resident legal entity registered

abroad, to declare the income earned based on employment in Serbia. In accordance with the Rulebook on tax return form of calculated and paid tax by using self taxation and contri-butions by individual as a taxpayer, it is prescribed that foreign individual as a taxpayer is obliged to calculate and pay tax liabilities by using self taxation, as well as to submit tax return at PP OPO form to the Tax Authority.

3. The obligation of foreign individual to declare income earned in Republic of Serbia at related legal entity where he was sent to temporary work

documentation and other.


This material has been prepared for general

informational purposes only and is not intended to

be relied upon as accounting, tax, or other profes-

sional advice. Please refer to your advisors for

specific advice.

Kneza Mihaila 22,

Beograd 11000, Serbia

+381 11 3039104

Contact

Nikola Jovanovic

Nevenka Petrovic

Christian Braunig

Head of TaxEmail

DirectorEmail

Managing PartnerEmail

This material has been prepared for general

informational purposes only and is not intended to

be relied upon as accounting, tax, or other profes-

sional advice. Please refer to your advisors for

specific advice.

Kneza Mihaila 22,

Beograd 11000, Serbia

+381 11 3039104

Contact

Nikola Jovanovic

Nevenka Petrovic

Christian Braunig

Head of TaxEmail

DirectorEmail

Managing PartnerEmail

mailto:[email protected]



your reference for tax news in serbianewsletter see 07/2019 page 07 this material has been prepared...

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