{"id":14992,"date":"2024-02-05T11:21:58","date_gmt":"2024-02-05T11:21:58","guid":{"rendered":"https:\/\/coneo.rs\/blog\/uncategorized-sr\/predstavljamo-vam-februarski-kalendar-poslovnih-obaveza\/"},"modified":"2025-07-11T09:17:53","modified_gmt":"2025-07-11T09:17:53","slug":"predstavljamo-vam-februarski-kalendar-poslovnih-obaveza","status":"publish","type":"post","link":"https:\/\/coneo.rs\/sr\/predstavljamo-vam-februarski-kalendar-poslovnih-obaveza\/","title":{"rendered":"Predstavljamo vam februarski kalendar poslovnih obaveza"},"content":{"rendered":"

Kako ulazimo u drugi mesec u godini, vreme je da osiguramo da smo isplatili svoje poreske obaveze. Razumevanje i ispunjavanje poreskih obaveza je klju\u010dno i za pojedince i za preduzec\u0301a. Ispod c\u0301ete pronac\u0301i detaljnu tabelu u kojoj su navedene klju\u010dne poreske obaveze za mesec koji sledi.<\/p>\n

PORESKE OBAVEZE<\/h3>\n
\n\n\n\n\n\n\n\n\n\n
\n

OPIS OBAVEZE<\/p>\n<\/th>\n

\n

OBRA\u010cUNSKI PERIOD<\/p>\n<\/th>\n

\n

ROK ZA IZVR\u0160ENJE OBAVEZE<\/p>\n<\/th>\n

\n

STOPA<\/p>\n<\/th>\n

\n

OSNOV<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

\n

Podno\u0161enje i pla\u0107anje PDV<\/span> za poreskog du\u017enika koji nije obveznik PDV<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/p>\n<\/td>\n

\n

12.2.2024.<\/b><\/p>\n<\/td>\n

\n

20% op\u0161ta<\/p>\n

10% posebna<\/p>\n<\/td>\n

\n

Rok za podno\u0161enje poreske prijave PDV i pla\u0107anje PDV, kao i elektronsko evidentiranje obra\u010duna PDV od strane poreskog du\u017enika koji nisu obveznici PDV. Rok je 10 dana od kraja meseca u kojem je nastala poreska obaveza, te kako je poreska obaveza nastala u januaru 2024. godine, rok za elektornsko evidentiranje, podno\u0161enje prijave i pla\u0107anje PDV je 10. februar 2024. godine. Prijava se podnosi na obrascu PP PDV.<\/p>\n<\/td>\n<\/tr>\n

\n

Elektronsko evidentiranje obra\u010dunatog PDV<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/span><\/p>\n<\/td>\n

\n

12.2.2024.<\/b><\/p>\n<\/td>\n

\n

20% op\u0161ta<\/p>\n

10% posebna<\/p>\n<\/td>\n

\n

Elektronsko evidentiranje obra\u010duna PDV za januar 2024. godine od strane poreskog du\u017enika iz \u010dlana 10. Zakona, ukoliko je mese\u010dni obveznik PDV, i od strane ostalih obveznika PDV \u2013 sa mese\u010dnim poreskim periodom, uklju\u010div i obveznika iz \u010dlana 36a Zakona.<\/p>\n<\/td>\n<\/tr>\n

\n

Podno\u0161enje PDV prijave prometa dobara i usluga u kalendarskom mesecu<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/p>\n<\/td>\n

\n

19.2.2024.<\/b><\/p>\n<\/td>\n

\n

20% op\u0161ta<\/p>\n

10% posebna<\/p>\n<\/td>\n

\n

Poreski period za PDV obveznike na koji se obra\u010dunava PDV, predaje poreska prijava i pla\u0107a PDV je kalendarski mesec za obveznika koji je u prethodnih 12 meseci ostvario ukupan promet ve\u0107i od 50.000.000 dinara kao i za obveznika iz \u010dlana 36a Zakona.<\/p>\n<\/td>\n<\/tr>\n

\n

Rok za podno\u0161enje Obrasca PID PDV 1 za sticanje statusa prete\u017enog izvoznika za mese\u010dne obveznike<\/p>\n<\/td>\n

<\/td>\n\n

19.2.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Osnov za sticanje statusa prete\u017enim prometom dobara u inostranstvo smatra se izvoz dobara obveznika PDV-a \u010dija je vrednost u odnosu na vrednost ukupnog prometa dobara i usluga ve\u0107a od 50%, odnosno najmanje 10.000.000 evra, iskazanih u finansijskom izve\u0161taju za prethodnu kalendarsku godinu sastavljenom u skladu sa propisima o ra\u010dunovodstvu. Ukoliko se finansijski izve\u0161taji podnesu u januaru 2024. za prethodnu kalendarsku godinu; uz PDV prijavu za januar podnosi se i PID PDV 1 Obrazac.<\/p>\n<\/td>\n<\/tr>\n

\n

Najraniji rok za podno\u0161enje zahteva za povra\u0107aj poreskog kredita za mese\u010dne obveznike<\/p>\n<\/td>\n

<\/td>\n\n

20.2.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Obveznik PDV mo\u017ee podneti zahtev za povra\u0107aj neiskori\u0161\u0107enog iznosa poreskog kredita nadle\u017enom poreskom organu, ako se opredeli za opciju \u201cDA\u201d vr\u0161i se povra\u0107aj PDV na ra\u010dun u banci koji je obveznik naveo u prijavi za evidentiranje obveznika poreza na dodatu vrednost propisanoj Pravilnikom.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Mese\u010dna akontacija poreza na dobit pravnih lica<\/h3>\n
\n\n\n\n\n\n\n\n
\n

OPIS OBAVEZE<\/p>\n<\/th>\n

\n

OBRA\u010cUNSKI PERIOD<\/p>\n<\/th>\n

\n

ROK ZA IZVR\u0160ENJE OBAVEZE<\/p>\n<\/th>\n

\n

STOPA<\/p>\n<\/th>\n

\n

OSNOV<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

\n

Monthly advance payment of corporate income tax<\/p>\n<\/td>\n

\n

1.1.-31.1.2024.<\/p>\n<\/td>\n

\n

19.2.2024.<\/b><\/p>\n<\/td>\n

15%<\/td>\n\n

This is based on the tax return for the previous year, or the previous tax period, or based on the monthly advance payment from the last month of the previous tax period.<\/p>\n<\/td>\n<\/tr>\n

\n

Submitting a tax return for a change in advance income tax<\/p>\n<\/td>\n

1.1.-31.1.2024.<\/td>\n\n

01.3.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Submission of the tax return for the adjustment of advance corporate income tax for the period from January 1 to January 31, 2024 – taxpayers who are amending the advance payment based on the tax return for the year 2023<\/p>\n<\/td>\n<\/tr>\n

\n

Withholding tax<\/p>\n

(submitted PDPO\/S applications)<\/p>\n<\/td>\n

<\/td>\n\n

upon payment<\/b><\/p>\n<\/td>\n

<\/td>\n\n

Payment of withholding tax in accordance with Article 40 of the Law and submission of the PDPO\/S application, including 1% withholding tax for the purchase of secondary raw materials and waste, within a deadline of 3 days from the date of payment.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Personal Income Tax:<\/h3>\n
\n\n\n\n\n\n
\n

OPIS OBAVEZE<\/p>\n<\/th>\n

\n

OBRA\u010cUNSKI PERIOD<\/p>\n<\/th>\n

\n

ROK ZA IZVR\u0160ENJE OBAVEZE<\/p>\n<\/th>\n

\n

STOPA<\/p>\n<\/th>\n

\n

OSNOV<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

\n

Annual property tax according to the decision of the local self-government unit<\/p>\n<\/td>\n

\n

1.1. \u2013 31.3.2024.<\/p>\n<\/td>\n

\n

14.02.2024.<\/b><\/p>\n<\/td>\n

<\/td>\n\n

The first installment of property tax for 2024 equals the last installment for 2023<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Kako ulazimo u drugi mesec u godini, vreme je da osiguramo da smo isplatili svoje poreske obaveze. Razumevanje i ispunjavanje poreskih obaveza je klju\u010dno i za pojedince i za preduzec\u0301a. Ispod c\u0301ete pronac\u0301i detaljnu tabelu u kojoj su navedene klju\u010dne poreske obaveze za mesec koji sledi. PORESKE OBAVEZE OPIS OBAVEZE OBRA\u010cUNSKI PERIOD ROK ZA IZVR\u0160ENJE […]<\/p>\n","protected":false},"author":1,"featured_media":11951,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[115],"tags":[],"class_list":["post-14992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-governments-sr"],"yoast_head":"\nPredstavljamo vam februarski kalendar poslovnih obaveza - Coneo<\/title>\n<meta name=\"description\" content=\"A detailed table outlining key tax responsibilities for the month of February, 2024 - Ensure a smooth journey towards financial success!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coneo.rs\/sr\/predstavljamo-vam-februarski-kalendar-poslovnih-obaveza\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Predstavljamo vam februarski kalendar poslovnih obaveza - 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