{"id":3714,"date":"2020-08-16T13:41:25","date_gmt":"2020-08-16T11:41:25","guid":{"rendered":"https:\/\/law-firm.rs\/?p=3714"},"modified":"2024-12-01T22:12:42","modified_gmt":"2024-12-01T21:12:42","slug":"refundacija-pdv-a-prilikom-kupovine-prvog-stana","status":"publish","type":"post","link":"https:\/\/law-firm.rs\/sr\/refundacija-pdv-a-prilikom-kupovine-prvog-stana\/","title":{"rendered":"REFUNDACIJA PDV-a PRILIKOM KUPOVINE PRVOG STANA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3714\" class=\"elementor elementor-3714\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-257c653 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"257c653\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e35a812\" data-id=\"e35a812\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0a8ac4 elementor-widget elementor-widget-text-editor\" data-id=\"e0a8ac4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Refundacija PDV-a<\/h4><p style=\"text-align: justify;\">Porez na dodatnu vrednost (u daljem tekstu: <strong>\u201ePDV\u201c<\/strong>) u iznosu od 10% pla\u0107a se prilikom kupovine stana direktno od investitora i isti je ve\u0107 ura\u010dunat u ukupnu cenu nepokretnosti, pa kupci prvog stana ostvaruju pravo na povra\u0107aj odre\u0111enog iznosa PDV-a koji su platili prodavcu pod uslovima koje propisuje <a href=\"https:\/\/www.paragraf.rs\/propisi\/zakon-o-porezu-na-dodatu-vrednost.html\" target=\"_blank\" rel=\"noopener\">Zakon o porezu na dodatnu vrednost<\/a> (u daljem tekstu:<br \/><strong>\u201eZakon\u201c<\/strong>). U ovom tekstu \u0107emo izneti koji su to uslovi koje Zakon propisuje i koje svaki kupac prvog stana treba da ima u vidu prilikom planiranja kupovine prvog stana.<\/p><p style=\"text-align: justify;\">Zakon propisuje da pravo na refundaciju PDV-a za kupovinu prvog stana, na osnovu podnetog zahteva, ima fizi\u010dko lice \u2013 punoletni dr\u017eavljanin Repblike Srbije, sa prebivali\u0161tem na teritoriji Republike Srbije, koji kupuje prvi stan.<\/p><p style=\"text-align: justify;\">Da bi se pravo na refundaciju PDV-a ostvarilo, potrebno je da budu kumulativno ispunjeni slede\u0107i uslovi:<\/p><ul><li style=\"text-align: justify;\">da kupac od 1. jula 2006. godine do dana overe ugovora o kupoprodaji na osnovu kojeg sti\u010de prvi stan nije imao u svojini, odnosno susvojini nepokretnost na teritoriji Republike;<\/li><li style=\"text-align: justify;\">da je ugovorena cena stana sa PDV u potpunosti ispla\u0107ena prodavcu uplatom na teku\u0107i ra\u010dun prodavca, odnosno na odgovaraju\u0107e ra\u010dune u slu\u010daju prodaje stana kao hipotekovane nepokretnosti, odnosno u izvr\u0161nom postupku kada se uplata cene stana sa PDV-om vr\u0161i uplatom na odgovaraju\u0107e ra\u010dune u skladu sa zakonom.<\/li><\/ul><p style=\"text-align: justify;\">Pravo na refundaciju PDV-a ostvaruje se za stan povr\u0161ine do 40 m2, uz uve\u0107anje povr\u0161ine za \u010dlanove njegovog porodi\u010dnog doma\u0107instva do 15 m2 po svakom \u010dlanu koji nije imao u svojini, odnosno susvojini stan na teritoriji Republike u periodu od 1. jula 2006. godine, a za vlasni\u010dki udeo na stanu do povr\u0161ine srazmerne vlasni\u010dkom udelu u odnosu na povr\u0161inu do 40 m2, odnosno do 15 m2. Ako kupac prvog stana kupuje stan ve\u0107e povr\u0161ine, pravo na refundaciju PDV mo\u017ee da ostvari do iznosa koji odgovara povr\u0161ini stana do 40 m2.<\/p><p style=\"text-align: justify;\">Porodi\u010dnim doma\u0107instvom kupca prvog stana smatra se zajednica \u017eivota, privre\u0111ivanja i tro\u0161enja prihoda kupca prvog stana, njegovog supru\u017enika, kup\u010deve dece, kup\u010devih usvojenika, dece njegovog supru\u017enika, usvojenika njegovog supru\u017enika, kup\u010devih roditelja, njegovih usvojitelja, roditelja njegovog supru\u017enika, usvojitelja kup\u010devog supru\u017enika. Dakle, neophodno je da su svi \u010dlanovi porodi\u010dnog doma\u0107instva za koje se tra\u017ei povra\u0107aj PDV-a budu prijavljeni na istoj adresi kao i kupac u trenutku zaklju\u010denja ugovora o kupoprodaji.<\/p><p style=\"text-align: justify;\">Navedeni uslov prakti\u010dno zna\u010di da se kvadratura za koju se mo\u017ee ostvariti ova poreska olak\u0161ica pove\u0107ava za 15m2 za svakog \u010dlana doma\u0107instva koji \u017eivi sa kupcem prvog stana (npr. tro\u010dlana porodica \u0107e imati pravo na refundaciju PDV-a za stan koji je povr\u0161ine 70 m2).<\/p><p style=\"text-align: justify;\">Zakon izri\u010dito propisuje i pojedina\u010dne slu\u010dajeve kada se pravo na refundaciju ne mo\u017ee ostvariti:<\/p><ul><li style=\"text-align: justify;\">kupac stana koji je ve\u0107 ostvario refundaciju PDV po osnovu kupovine prvog stana;<\/li><li style=\"text-align: justify;\">\u010dlan porodi\u010dnog doma\u0107instva kupca prvog stana za kojeg je kupac prvog stana ostvario refundaciju PDV, u slu\u010daju kada taj \u010dlan porodi\u010dnog doma\u0107instva kupuje stan (\u0161to zna\u010di da ukoliko refundirate PDV za bilo kog \u010dlana porodi\u010dnog doma\u0107instva (15m2 za svakog \u010dlana) on ne\u0107e imati pravo da u budu\u0107nosti povrati PDV prilikom kupovine sopstvenog stana);<\/li><li style=\"text-align: justify;\">kupac stana koji je stekao prvi stan bez obaveze prodavca da za promet tog stana plati porez na prenos apsolutnih prava po osnovu kupovine prvog stana u skladu sa zakonom kojim se ure\u0111uju porezi na imovinu;<\/li><li style=\"text-align: justify;\">\u010dlan porodi\u010dnog doma\u0107instva kupca stana koji je stekao prvi stan bez obaveze prodavca da za promet tog stana plati porez na prenos apsolutnih prava po osnovu kupovine prvog stana u skladu sa zakonom kojim se ure\u0111uju porezi na imovinu, a za koga je ostvareno to poresko oslobo\u0111enje.<\/li><\/ul><p style=\"text-align: justify;\">Nadle\u017eni poreski organ radi kontrole ispunjenosti uslova i onemogu\u0107avanja zloupotreba ove poreske olak\u0161ice vodi evidenciju o licima koja su ostvarila refundaciju, kao i o iznosu ostvarene refundacije PDV-a.<\/p><p style=\"text-align: justify;\">Zahtev za refundaciju PDV podnosi se nadle\u017enom poreskom organu, uz dostavljanje ta\u010dno odre\u0111ene dokumentacije. Poreski organ odlu\u010duje o zahtevu u roku od 30 dana, dok povra\u0107aj PDV-a se vr\u0161i u roku od 15 dana od dono\u0161enja re\u0161enja.<\/p><p style=\"text-align: justify;\"><a href=\"https:\/\/law-firm.rs\/sr\/nas-tim\/?swcfpc=1\">Advokatska kancelarija Petrovi\u0107 Mojsi\u0107 &amp; Partners\u00a0<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0328c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0328c5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9062b37\" data-id=\"9062b37\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68bb809 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"68bb809\" data-element_type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12785 post type-post status-publish format-standard has-post-thumbnail hentry category-izvrsni-postupak\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/law-firm.rs\/sr\/resenje-o-izvrsenju-4-koraka-za-zastitu-prava\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-1-300x200.jpg\" class=\"attachment-medium size-medium wp-image-12770\" alt=\"re\u0161enje o izvr\u0161enju\" srcset=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-1-300x200.jpg 300w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-1-768x511.jpg 768w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-1.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/law-firm.rs\/sr\/resenje-o-izvrsenju-4-koraka-za-zastitu-prava\/\">\n\t\t\t\tRe\u0161enje o izvr\u0161enju: 4 klju\u010dna koraka za za\u0161titu prava kompanije\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t17 \u0430\u0432\u0433\u0443\u0441\u0442\u0430, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\t\u041d\u0435\u043c\u0430 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0430\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Otvarate po\u0161tu i me\u0111u redovnom poslovnom po\u0161tom nalazi re\u0161enje o izvr\u0161enju. Bez obzira na to da li ste ga o\u010dekivali ili vas je potpuno iznenadilo,<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/law-firm.rs\/sr\/resenje-o-izvrsenju-4-koraka-za-zastitu-prava\/\" aria-label=\"Read more about Re\u0161enje o izvr\u0161enju: 4 klju\u010dna koraka za za\u0161titu prava kompanije\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12791 post type-post status-publish format-standard has-post-thumbnail hentry category-izvrsni-postupak\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/law-firm.rs\/sr\/obezbedenje-potrazivanja-povecati-sanse-za-naplatu\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-2-300x225.jpg\" class=\"attachment-medium size-medium wp-image-12764\" alt=\"obezbe\u0111enje potra\u017eivanja\" srcset=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-2-300x225.jpg 300w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-2-768x576.jpg 768w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-2.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/law-firm.rs\/sr\/obezbedenje-potrazivanja-povecati-sanse-za-naplatu\/\">\n\t\t\t\tObezbe\u0111enje potra\u017eivanja: kako pove\u0107ati \u0161anse za naplatu pre nastanka spora\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t17 \u0430\u0432\u0433\u0443\u0441\u0442\u0430, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\t\u041d\u0435\u043c\u0430 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0430\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Kada kupac prestane da pla\u0107a, ve\u0107ina kompanija razmi\u0161lja o opomenama, tu\u017ebi ili izvr\u0161enju. Me\u0111utim, obezbe\u0111enje potra\u017eivanja i uspe\u0161na naplata potra\u017eivanja \u010desto zavise od odluka koje<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/law-firm.rs\/sr\/obezbedenje-potrazivanja-povecati-sanse-za-naplatu\/\" aria-label=\"Read more about Obezbe\u0111enje potra\u017eivanja: kako pove\u0107ati \u0161anse za naplatu pre nastanka spora\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12763 post type-post status-publish format-standard has-post-thumbnail hentry category-izvrsni-postupak\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/law-firm.rs\/sr\/izvrsni-postupak-u-privredi-7-najcescih-zabluda\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"203\" src=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-3-300x203.jpg\" class=\"attachment-medium size-medium wp-image-12767\" alt=\"izvr\u0161ni postupak\" srcset=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-3-300x203.jpg 300w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-3-768x521.jpg 768w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/08\/izvrsenje-3.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/law-firm.rs\/sr\/izvrsni-postupak-u-privredi-7-najcescih-zabluda\/\">\n\t\t\t\tIzvr\u0161ni postupak &#8211; 7 naj\u010de\u0161\u0107ih zabluda o izvr\u0161nom postupku u privredi\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t3 \u0430\u0432\u0433\u0443\u0441\u0442\u0430, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\t\u041d\u0435\u043c\u0430 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0430\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Kada kupac ili strate\u0161ki partner ne izmiri svoju obavezu du\u017ee vreme i evidentno je da se poslovna saradnja ne\u0107e nastaviti, ve\u0107ina kompanija te\u017ei da \u0161to<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/law-firm.rs\/sr\/izvrsni-postupak-u-privredi-7-najcescih-zabluda\/\" aria-label=\"Read more about Izvr\u0161ni postupak &#8211; 7 naj\u010de\u0161\u0107ih zabluda o izvr\u0161nom postupku u privredi\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12730 post type-post status-publish format-standard has-post-thumbnail hentry category-privredno-pravo\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/law-firm.rs\/sr\/istupanje-clana-drustva-sa-ogranicenom-odgovornoscu\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/istupanje-clana-300x200.jpg\" class=\"attachment-medium size-medium wp-image-12731\" alt=\"istupanje \u010dlana dru\u0161tva\" srcset=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/istupanje-clana-300x200.jpg 300w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/istupanje-clana-768x511.jpg 768w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/istupanje-clana.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/law-firm.rs\/sr\/istupanje-clana-drustva-sa-ogranicenom-odgovornoscu\/\">\n\t\t\t\tIstupanje \u010dlana dru\u0161tva sa ograni\u010denom odgovorno\u0161\u0107u\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t22 \u0458\u0443\u043b\u0430, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\t\u041d\u0435\u043c\u0430 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0430\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Istupanje \u010dlana iz dru\u0161tva sa ograni\u010denom odgovorno\u0161\u0107u mo\u017ee biti potpuno li\u010dni \u010din jednog od partnera i ono se tada sprovodi bez naknade za udeo. Sa<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/law-firm.rs\/sr\/istupanje-clana-drustva-sa-ogranicenom-odgovornoscu\/\" aria-label=\"Read more about Istupanje \u010dlana dru\u0161tva sa ograni\u010denom odgovorno\u0161\u0107u\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12717 post type-post status-publish format-standard has-post-thumbnail hentry category-privredno-pravo\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/law-firm.rs\/sr\/osnivacki-akt-drustva-nije-samo-formalnost-za-apr\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/osnivacki-akt-photo-300x200.jpg\" class=\"attachment-medium size-medium wp-image-12718\" alt=\"osniva\u010dki akt, ugovor o osnivanju, odluka o osnivanju\" srcset=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/osnivacki-akt-photo-300x200.jpg 300w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/osnivacki-akt-photo-768x511.jpg 768w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/osnivacki-akt-photo.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/law-firm.rs\/sr\/osnivacki-akt-drustva-nije-samo-formalnost-za-apr\/\">\n\t\t\t\tOsniva\u010dki akt dru\u0161tva \u2013 za\u0161to nije samo formalnost za APR\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t14 \u0458\u0443\u043b\u0430, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\t\u041d\u0435\u043c\u0430 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0430\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Osniva\u010dki akt dru\u0161tva sa ograni\u010denom odgovorno\u0161\u0107u nije samo formalnost, dokument potreban za registraciju firme u APR-u. On odre\u0111uje odnose me\u0111u \u010dlanovima dru\u0161tva, na\u010din dono\u0161enja odluka,<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/law-firm.rs\/sr\/osnivacki-akt-drustva-nije-samo-formalnost-za-apr\/\" aria-label=\"Read more about Osniva\u010dki akt dru\u0161tva \u2013 za\u0161to nije samo formalnost za APR\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12735 post type-post status-publish format-standard has-post-thumbnail hentry category-drzavljanstvo\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/law-firm.rs\/sr\/drzavljanstvo-srbije-otpust-odricanje-prijem\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/drzavljanstvo-photo-300x200.jpg\" class=\"attachment-medium size-medium wp-image-12736\" alt=\"dr\u017eavljanstvo srbije\" srcset=\"https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/drzavljanstvo-photo-300x200.jpg 300w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/drzavljanstvo-photo-768x511.jpg 768w, https:\/\/law-firm.rs\/wp-content\/uploads\/2026\/06\/drzavljanstvo-photo.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/law-firm.rs\/sr\/drzavljanstvo-srbije-otpust-odricanje-prijem\/\">\n\t\t\t\tDr\u017eavljanstvo Srbije \u2013 otpust, odricanje i prijem u dr\u017eavljanstvo 2026\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t4 \u0458\u0443\u043b\u0430, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\t\u041d\u0435\u043c\u0430 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0430\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Dr\u017eavljanstvo nije samo formalnost, podatak u upitniku ili paso\u0161 &#8211; to je trajan pravni odnos izme\u0111u pojedinca i dr\u017eave koji sa sobom nosi niz kako<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/law-firm.rs\/sr\/drzavljanstvo-srbije-otpust-odricanje-prijem\/\" aria-label=\"Read more about Dr\u017eavljanstvo Srbije \u2013 otpust, odricanje i prijem u dr\u017eavljanstvo 2026\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Refundacija PDV-a Porez na dodatnu vrednost (u daljem tekstu: \u201ePDV\u201c) u iznosu od 10% pla\u0107a se prilikom kupovine stana direktno od investitora i isti je ve\u0107 ura\u010dunat u ukupnu cenu nepokretnosti, pa kupci prvog stana ostvaruju pravo na povra\u0107aj odre\u0111enog iznosa PDV-a koji su platili prodavcu pod uslovima koje propisuje Zakon o porezu na dodatnu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3717,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[121],"class_list":["post-3714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nepokretnosti","tag-porez"],"_links":{"self":[{"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/posts\/3714","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/comments?post=3714"}],"version-history":[{"count":15,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/posts\/3714\/revisions"}],"predecessor-version":[{"id":8718,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/posts\/3714\/revisions\/8718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/media\/3717"}],"wp:attachment":[{"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/media?parent=3714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/categories?post=3714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law-firm.rs\/sr\/wp-json\/wp\/v2\/tags?post=3714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}