Koji su neradni dani u januaru?
December 24, 2018
I mornari plaćaju porez: Poreski tretman pomoraca zaposlenih u stranim kompanijama
March 9, 2020
Da li ste znali da se za dječje igraonice PDV obračunava po sniženoj stopi od 7%? U narednom tekstu, pojašnjeno je zašto je to tako.
Članom 24a tačka 14 Zakona o porezu na dodatu vrijednost (“Službeni list RCG”, br.65/01, …76/05 i“Službeni list CG”, br.16/07 … 50/17) propisano je da se PDV obračunava i plaća po sniženoj stopi od 7% od prometa usluga koje se naplaćuju putem ulaznica za bioskopske i pozorišne predstave, koncerte, muzeje, sajmove, zabavne parkove, izložbe, zoološke vrtove i slične kulturne i sportske priredbe, osim onih za koje je propisano oslobođenje od plaćanja PDV.
Prema tome, ukoliko privredno društvo svoje usluge naplaćuju putem ulaznica, a njihova poslovna djelatnost Igraonica za djecu sa sadržajem: zabavne igre – dvorac, tobogan i sl. je usmjerena na ostvarivanju dobiti, Poreska uprava CG je mišljenja da se na ove usluge PDV obračunava po sniženoj stopi od 7% u skladu sa članom 24a tačka 14 Zakona o PDV.
Izvor: Poreska praksa – PUCG
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