{"id":2743,"date":"2021-02-26T17:05:00","date_gmt":"2021-02-26T16:05:00","guid":{"rendered":"https:\/\/ncrlawyers.com\/nacrt-zakona-o-elektronskom-fakturisanju\/"},"modified":"2023-08-16T01:52:01","modified_gmt":"2023-08-15T23:52:01","slug":"nacrt-zakona-o-elektronskom-fakturisanju","status":"publish","type":"post","link":"https:\/\/ncrlawyers.com\/sr\/nacrt-zakona-o-elektronskom-fakturisanju\/","title":{"rendered":"Nacrt Zakona o elektronskom fakturisanju"},"content":{"rendered":"\n

Aktuelni Zakon o rokovima izmirenja nov\u010danih obaveza u komercijalnim transakcijama <\/em>nije u potpunosti uskla\u0111en sa Direktivom 2014\/559\/EU Evropskog parlamenta i Saveta od 16. aprila 2014. godine o elektronskom fakturisanju u javnim nabavkama (u daljem tekstu: \u201eDirektiva<\/strong> EU<\/strong>\u201c) kako u pogledu zahteva koje elektronska faktura treba da ispunjava, tako i u pogledu uvo\u0111enja obaveze za javne naru\u010dioce i naru\u010dioce da prime elektronske fakture koje su izdate u skladu sa zahtevima predvi\u0111enim datom direktivom.<\/p>\n\n\n\n

S obzirom na navedeno, Ministarstvo finansija izradilo je predlog Nacrta zakona o elektronskom fakturisanju (u daljem tekstu: \u201eNacrt zakona<\/strong>\u201c) a javna rasprava o okon\u010dana je 25. februara 2021. godine.<\/p>\n\n\n\n

Nacrt zakona kao glavne razloge za regulisanje ove oblasti navodi unapre\u0111enje transparentnosti, pravne sigurnosti i konzistentnosti nacionalnog pravnog okvira koji reguli\u0161e oblast elektronskog fakturisanja.<\/p>\n\n\n\n

Sadr\u017eana e-fakture<\/h2>\n\n\n\n

Nacrt zakona Elektronsku fakturu defini\u0161e kao fakturu ili drugi zahtev za isplatu koja je izdata, poslata i primljena u strukturiranom elektronskom formatu, posredstvom Sistema elektronskih faktura. (u dajem tekstu \u201eE-faktura\u201c). To je potpuno digitalna faktura koja se prenosi s jedne aplikacije (izdavaoca) na drugu (primalac) bez fizi\u010dkog oblika (ispis). Sistem elektronskih faktura je informati\u010dko-tehnolo\u0161ko re\u0161enje kojim upravlja centralni informacioni posrednik i preko koga se vr\u0161i slanje, prijem, evidentiranje, obrada i \u010duvanje elektronskih faktura.<\/p>\n\n\n\n

E-faktura ima sva polja podataka koje faktura uobi\u010dajeno sadr\u017ei: izdavaoca, primaoca, brojeve fakture, datume, stavke ra\u010duna i vrednosti PDV-a dok elektronski potpis ne predstavlja njen nu\u017ean deo.<\/p>\n\n\n\n

E-faktura kao verodostojna isprava<\/h2>\n\n\n\n

Kao \u0161to je poznato izdavanje elektronskih faktura je i do danas bila mogu\u0107nosti privrednih subjekata. Me\u0111utim, Nacrt zakona sada predvi\u0111a da sada elektronska faktura, u skladu sa zakonom kojim se ure\u0111uje postupak izvr\u0161enja, predstavlja verodostojnu ispravu, ako je od strane izdavaoca elektronske fakture ili informacionog posrednika u njegovo ime poslata primaocu elektronske fakture posredstvom sistema elektronskih faktura.<\/p>\n\n\n\n

Samim tim na ovaj na\u010din privrednim subjektima se olak\u0161ava i ubrzava prinudna naplata s obzirom da elektronska faktura do sada nije predstavljala verodostojnu ispravu te je poverilac morao prvo podnositi tu\u017ebu za izdavanje platnog naloga pa tek potom i\u0107i na prinudno izvr\u0161enje.<\/p>\n\n\n\n

Obavezna ili fakultativna primena sistema<\/h2>\n\n\n\n

Nacrt zakona pravi razliku izme\u0111u obaveznog i fakultativnog re\u017eima izdavanja elektronskih faktura, kao i uvo\u0111enje obaveznog re\u017eima elektronskog evidentiranja obra\u010duna poreza na dodatu vrednost u sistemu elektronskog fakturisanja.<\/p>\n\n\n\n

Obaveza elektronskog fakturisanja se odnosi na sve transakcije izme\u0111u subjekata javnog sektora, subjekata privatnog i javnog sektora, kada se sa jedne strane javljaju pravna lica i preduzetnici koji su obveznici PDVa, a kao druga strana subjekt javnog sektora, kao i na transakcije izme\u0111u pravnih lica, odnosno preduzetnika, u slu\u010daju kada je i izdavalac i primalac elektronske fakture obveznik PDVa.<\/p>\n\n\n\n

Odstupanja<\/h2>\n\n\n\n

U Nacrt zakona uvedena su i razli\u010dita odstupanja od obaveznog re\u017eima elektronskog fakturisanja. <\/p>\n\n\n\n

Na prvom mestu obaveza elektronskog fakturisanja u privatnom sektoru odnosi jedino na obveznike PDVa, dok drugi subjekti privatnog sektora koji imaju obavezu izdavanja faktura u skladu sa posebnim zakonima (kao \u0161to su preduzetnici pau\u0161alci) imaju mogu\u0107nost ali ne i obavezu da koriste sistem elektronskog fakturisanja i izdaju ili primaju elektronske fakture. <\/p>\n\n\n\n

S druge strane izuzeci se odnose i na pojedine pravne poslove. Tako obaveza izdavanja elektronske fakture ne postoji za promet dobara i usluga na malo, promet dobara i usluga koji se finansira iz sredstava me\u0111unarodnih okvirnih sporazuma i nabavku, modernizaciju i remont naoru\u017eanja i vojne opreme, nabavku bezbednosno osetljive opreme, kao i sa njima povezanim nabavkama dobara, usluga ili radova. <\/p>\n\n\n\n

Elektronsko evidentiranje obra\u010duna PDVa<\/h2>\n\n\n\n

Propisana je obaveza elektronskog evidentiranja obra\u010duna poreza na dodatu vrednost u sistemu elektronskog fakturisanja kako u transakcijama uz naknadu, tako u transakcijama bez naknade. Uvo\u0111enje obaveze elektronskog evidentiranja obra\u010duna poreza na dodatu vrednost ima za cilj da u\u010dini vidljivim u sistemu elektronskih faktura, svaku obavezu obra\u010dunavanja PDVa koja postoji u skladu sa zakonom koji ure\u0111uje porez na dodatu vrednost, kada su u pitanju transakcije za koje ve\u0107 nije propisana obaveza elektronskog fakturisanja. <\/p>\n\n\n\n

Obaveza elektronskog evidentiranja postoji i u slu\u010daju kada se primalac elektronske fakture smatra poreskim du\u017enikom u smislu zakona koji ure\u0111uje porez na dodatu vrednost, u transakcijama u kojima se kao izdavalac elektronske fakture javlja strano lice. Na ovaj na\u010din \u0107e upravo kroz obavezu elektronskog evidentiranja u sistemu elektronskih faktura biti vidljiva svaka obaveza obra\u010dunavanja PDVa u realnom vremenu, \u0161to \u0107e omogu\u0107iti kontrolu i uvid u one transakcija u pogledu kojih ne postoji obaveza elektronskog fakturisanja.<\/p>\n\n\n\n

Unapre\u0111enje re\u017eima \u010duvanja elektronskih faktura<\/h2>\n\n\n\n

Uvo\u0111enje sistema elektronskih faktura treba i da doprinese olak\u0161anom \u010duvanju i skladi\u0161tenju faktura u odnosu na one u papirnom obliku.<\/p>\n\n\n\n

Elektronske fakture izdate ili primenjene od strane subjekta javnog sektora \u010duvaju se u sistemu elektronskih faktura trajno. Sa druge strane, elektronske fakture izdate ili primljene od strane subjekta privatnog sektora \u010duvaju se u roku od 10 godina od isteka godine u kojoj je izdata elektronska faktura u sistemu elektronskih faktura ili u sistemu informacionog posrednika. U slu\u010daju sprovedenog postupka ste\u010daja, likvidacije ili prinudne likvidacije nad informacionim posrednikom, elektronske fakture koje je informacioni posrednik \u010duvao u ime subjekata privatnog sektora prenose se Centralnom informacionom posredniku.<\/p>\n\n\n\n

\u0106utanje kao prihvatanje ili odbijanje<\/h2>\n\n\n\n

Nacrt zakona ure\u0111uje i posledice u slu\u010daju da primalac elektronske fakture ne prihvati ili ne odbije istu u roku od osam dana od prijema elektronske fakture. U tom pogledu pravi se razlika izme\u0111u javnih i privatnih subjekata. <\/p>\n\n\n\n

Ukoliko subjekt javnog sektora ne prihvati ili ne odbije primljenu elektronsku fakturu u roku od osam dana, elektronska faktura se smatra prihva\u0107enom. <\/p>\n\n\n\n

Kada su u pitanju subjekti privatnog sektora, ukoliko primalac elektronske fakture ne prihvati ili ne odbije elektronsku fakturu izdatu od strane drugog subjekta privatnog sektora u roku od osam dana, sistem elektronskih faktura ponovo obave\u0161tava primaoca elektronske fakture, i ukoliko ista u dodatnom roku od tri dana ne bude prihva\u0107ena ili odbijena, smatra\u0107e se odbijenom.<\/p>\n\n\n\n

Centralni informacioni sistem<\/h2>\n\n\n\n

Predvi\u0111eno je i osnivanje Centralnog informacionog posrednika, kao nadle\u017ene organizacione jedinice u okviru Ministarstva finansija, koja \u0107e biti zadu\u017eena da upravlja sistemom elektronskih faktura i odgovora za njegovo funkcionisanje. Pored toga on je zadu\u017een za vo\u0111enje Registra informacionih posrednika koji su dobili saglasnost ministarstva nadle\u017enog za poslove finansija. <\/p>\n\n\n\n

Za subjekte privatnog sektora, kao i druga pravna lica i preduzetnike koji se opredele da koriste sistem elektronskih faktura, predvi\u0111ena je mogu\u0107nost da se poslovi u vezi sa izdavanjem, slanjem, primanjem i \u010duvanjem elektronskih faktura, kao i poslovi elektronskog evidentiranja, ugovorom povere informacionom posredniku koji poseduje saglasnost ministarstva nadle\u017enog za poslove finansija. <\/p>\n\n\n\n

Rokovi za uspostavljanje sistema<\/h2>\n\n\n\n

Defini\u0161u se uslovi za fazno uvo\u0111enje re\u017eima elektronskog fakturisanja. Propisani su rokovi u kojima su odre\u0111ena lica du\u017ena da otpo\u010dnu sa izdavanjem, odnosno primanjem elektronskih faktura. <\/p>\n\n\n\n

Elektronske fakture u transakcijama u kojima je jedna od strana subjekat javnog sektora se primenjuju od 1. jula 2021. godine.<\/p>\n\n\n\n

Obavezu izdavanja i elektronskog evidentiranja elektronske fakture u transakcijama izme\u0111u subjekata privatnog sektora se primenjuju od 1. januara 2023. godine.<\/p>\n\n\n\n

U vezi sa kori\u0161\u0107enjem sistema elektronskih faktura za sve subjekte za koje nije predvi\u0111ena obaveza u pogledu izdavanja ili primanja elektronskih faktura, odnosno elektronskog evidentiranja obra\u010duna PDV-a, predvi\u0111ena je mogu\u0107nost kori\u0161\u0107enja ovog sistema po uspostavljanju tehni\u010dko-tehnolo\u0161kih uslova.<\/p>\n\n\n\n

Predvi\u0111eno je da 30. juna 2021. godine prestaju da va\u017ee odredbe Zakona o rokovima izmirenja nov\u010danih obaveza u komercijalnim transakcijama koje se odnose na elektronsko fakturisanje.<\/p>\n\n\n\n

Ovaj \u010dlanak je isklju\u010divo informativne prirode i ne predstavlja pravni savet. Ukoliko su Vam potrebne dodatne informacije u vezi sa predmetnom temom, budite slobodni da nas kontaktirate putem imejla <\/em>office@ncrlawyers.com<\/em><\/a> ili putem telefona +381677049551.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

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