{"id":40700,"date":"2022-04-01T09:24:22","date_gmt":"2022-04-01T07:24:22","guid":{"rendered":"https:\/\/komorars.ba\/?p=40700"},"modified":"2022-04-01T09:24:22","modified_gmt":"2022-04-01T07:24:22","slug":"nacrt-pravilnika-o-dopunama-pravilnika-o-primjeni-zakona-o-porezu-na-dodatu-vrijednost","status":"publish","type":"post","link":"https:\/\/komorars.ba\/nacrt-pravilnika-o-dopunama-pravilnika-o-primjeni-zakona-o-porezu-na-dodatu-vrijednost\/","title":{"rendered":"Nacrt Pravilnika o dopunama Pravilnika o primjeni Zakona o porezu na dodatu vrijednost"},"content":{"rendered":"<p>Uprava za indirektno oporezivanje BiH objavila je na sajtu &#8220;eKonsultacije&#8221;\u00a0<strong>Nacrt Pravilnika o dopunama Pravilnika o primjeni Zakona o porezu na dodatu vrijednost.<\/strong><\/p>\n<p>Cilj ove izmjene je otklanjanje nedore\u010denosti Pravilnika o primjeni Zakona o porezu na dodatu vrijednost, te da se kroz odre\u0111ene dopune odredaba pravilnika izvr\u0161i decidno propisivanje obaveze i na\u010dina obra\u010duna, kao i pla\u0107anja PDV stranim prevoznicima za usluge prevoza putnika preko teritorije BiH. Posebno iz razloga \u0161to strani prevoznici nisu obra\u010dunavali i pla\u0107ali PDV po ovom osnovu, i na taj na\u010din doma\u0107i prevoznici nemaju jednak poreski tretman u odnosu na strane prevoznike, kao i \u010dinjenicu da doma\u0107i prevoznici pla\u0107aju PDV za prevoz izvr\u0161en u drugim dr\u017eavama.<\/p>\n<p>Tako\u0111e, zelim da istaknem i dio koji se odnosi na slobodne zone u \u010dlanu 3. (\u010dlan 60. \u201cunos dobara u slobodnu zonu namijenjenih izvozu\u201d) \u00a0i \u010dlan 4. (\u010dlan 61. \u201cusluge korisnicima slobodnih zona u vezi isporuka dobara namijenjenih izvozu\u201d), kao i \u010dlan 2 . (\u010dlan 33. Stav (1) koji se odnosi na promet nepokretne imovine).<\/p>\n<p>&nbsp;<\/p>\n<p>Rok za online konsultacije u periodu od 31.03.2022. \u2013 15.04.2022. godine.<\/p>\n<p><a href=\"https:\/\/komorars.ba\/wp-content\/uploads\/2022\/04\/Uputstvo-za-popunjavanje-PDV-prijave-sa-pojasnjenjem-nacina-popunjavanja.-7.docx\">Uputstvo za popunjavanje PDV prijave sa poja\u0161njenjem na\u010dina popunjavanja&#8230;<\/a><\/p>\n<p><a href=\"https:\/\/komorars.ba\/wp-content\/uploads\/2022\/04\/Nacrt-Pravilnika-o-izmjenama-Pravilnika-o-primjeni-Zakona-o-porezu-na-do.-11.docx\">Nacrt Pravilnika o izmjenama Pravilnika o primjeni Zakona o porezu na do&#8230;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cilj ove izmjene je otklanjanje nedore\u010denosti Pravilnika o primjeni Zakona o porezu na dodatu vrijednost, te da se kroz odre\u0111ene dopune odredaba pravilnika izvr\u0161i decidno propisivanje obaveze i na\u010dina obra\u010duna, kao i pla\u0107anja PDV stranim prevoznicima za usluge prevoza putnika preko teritorije BiH. <\/p>\n","protected":false},"author":4,"featured_media":18753,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[4,85,53],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - 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