{"id":2569,"date":"2020-02-24T10:55:17","date_gmt":"2020-02-24T10:55:17","guid":{"rendered":"https:\/\/kontos.co.me\/?p=2569"},"modified":"2020-02-24T10:55:17","modified_gmt":"2020-02-24T10:55:17","slug":"svi-volimo-djecje-igraonice-a-da-li-znate-kako-se-oporezuju","status":"publish","type":"post","link":"https:\/\/www.kontos.webexperts.me\/en\/svi-volimo-djecje-igraonice-a-da-li-znate-kako-se-oporezuju\/","title":{"rendered":"Svi volimo dje\u010dje igraonice, a da li znate kako se oporezuju?"},"content":{"rendered":"<p>Da li ste znali da se za dje\u010dje igraonice PDV obra\u010dunava po sni\u017eenoj stopi od 7%? U narednom tekstu, poja\u0161njeno je za\u0161to je to tako.<\/p>\n<p>\u010clanom 24a ta\u010dka 14 Zakona o porezu na dodatu vrijednost (\u201cSlu\u017ebeni list RCG\u201d, br.65\/01, \u202676\/05 i\u201cSlu\u017ebeni list CG\u201d, br.16\/07 &#8230; 50\/17) propisano je da se PDV obra\u010dunava i pla\u0107a po sni\u017eenoj stopi od 7% od prometa usluga koje se napla\u0107uju putem ulaznica za bioskopske i pozori\u0161ne predstave, koncerte, muzeje, sajmove, zabavne parkove, izlo\u017ebe, zoolo\u0161ke vrtove i sli\u010dne kulturne i sportske priredbe, osim onih za koje je propisano oslobo\u0111enje od pla\u0107anja PDV.<\/p>\n<p>Prema tome, <strong>ukoliko privredno dru\u0161tvo svoje usluge napla\u0107uju putem ulaznica<\/strong>, a njihova poslovna djelatnost Igraonica za djecu sa sadr\u017eajem: zabavne igre \u2013 dvorac, tobogan i sl.\u00a0 je usmjerena\u00a0 na ostvarivanju dobiti, Poreska uprava CG je mi\u0161ljenja da se <strong>na ove usluge PDV obra\u010dunava po sni\u017eenoj stopi od 7%<\/strong> u skladu sa \u010dlanom 24a ta\u010dka 14 Zakona o PDV.<\/p>\n<p><em>Izvor: Poreska praksa &#8211; PUCG<\/em><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-2570 aligncenter\" src=\"https:\/\/www.kontos.webexperts.me\/wp-content\/uploads\/2020\/02\/pexels-photo-3661348-1-1024x683.jpeg\" alt=\"pexels-photo-3661348\" width=\"804\" height=\"536\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>Da li ste znali da se za dje\u010dje igraonice PDV obra\u010dunava po sni\u017eenoj stopi od 7%? U narednom tekstu, poja\u0161njeno je za\u0161to je to tako. \u010clanom<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":2571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[109,110,34,14],"class_list":["post-2569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-109","tag-igraonice","tag-pdv","tag-porez"],"_links":{"self":[{"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/posts\/2569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/comments?post=2569"}],"version-history":[{"count":0,"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/posts\/2569\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/media\/2571"}],"wp:attachment":[{"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/media?parent=2569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/categories?post=2569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kontos.webexperts.me\/en\/wp-json\/wp\/v2\/tags?post=2569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}