CONFIDA_Mesecni_Newsletter_SRB_JUL

Транскрипт

1 BELGRADE ZAGREB LJUBLJANA VIENNA TIRANA SARAJEVO BANJA LUKA SKOPJE PODGORICA Your reference for Tax News in SERBIA July and international businesses with answers to key questions regarding tax regulations in Serbia.

2 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 / od god. Mišljenjem 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 naknade korišćenje prostora i opreme. za korišćenjezatog prostora i opreme. tog Newsletter SEE 07/2019 page 01

3 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. Mišljenje definiše da u ovim uslovima obveznik PDV (IT kompanija) po tom osnovu nema obav- ezu obračunavanja i plaćanja i PDV. 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 predmetne 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 da obračuna obračuna i plati PDV. i plati PDV. 2. Srbija pristupila Konvenciji o uzajamnoj administrativnoj pomoći u poreskim pitanjima 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 jurisdikcija koje su ranije već pristupile Konvenciji. Pristupanjem Konvenciji uređeno je pružanje pomoći između država potpisnica u postupcima 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 Newsletter SEE 07/2019 page 02

4 razmenu obaveštenja, pomoć u slučaju naplate inostranih poreskih potraživanja, dostavljanje dokumentacije i drugo. i drugo. 3. Obaveza stranca - fizičkog lica da prijavi dohodak ostvaren u Republici Srbiji u okviru povezanog pravnog lica gde je upućen na privremeni rad po osnovu rada u Srbiji. U skladu sa Pravilnikom 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. OPO. Ministarstvo finansija izdalo je mišljenje br / od 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 Newsletter SEE 07/2019 page 03

5 Serbia 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 The new Opinion of Ministry of Finance number / from 24 May 2019 was published. The Opinion regulates the conditions when IT Company allows lump sum tax entrepreneurs 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 Newsletter SEE 07/2019 page 04

6 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. of the IT company. The Opinion determines that VAT taxpayer (IT company) is not obliged to calculate and pay VAT under these conditions. 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 a payment of VAT of on VAT this on basis. this basis. 2. Serbia has joined Convention on Mutual Administrative Assistance in Tax Matters Public Secretary of the Ministry of Finance signed the Convention on Mutual Administrative Assistance in Tax Matters in Paris, on behalf of the Government of the Republic of Serbia. 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. This Convention regulates assistance between countries in case of determination and collection of tax, depending on the level of commitments. In this respect, it is possible to achieve Newsletter SEE 07/2019 page 05

7 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. and other. 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 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 contributions 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. The Ministry of Finance published Opinion number: / 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 Newsletter SEE 07/2019 page 06

8 Contact Kneza Mihaila 22, Beograd 11000, Serbia Christian Braunig Managing Partner Nevenka Petrovic Director Nikola Jovanovic Head of Tax This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice. Newsletter SEE 07/2019 page 07