On April 10, the Government of the Republic of Serbia adopted a Regulation whose main objective is to implement previously planned economic measures to mitigate the economic consequences caused by the COVID-19 disease pandemic. The Regulation itself prescribes fiscal benefits and direct benefits for the private sector that can be realized under the conditions prescribed by this Regulation, as well as direct financial assistance in the amount of 100 euros in dinars equivalent to all adult citizens of the Republic of Serbia.
FISCAL BENEFITS FOR BUSINESS ENTITIES – LEGAL ENTITIES
For business entities – legal entities in the private sector (resident legal entities within the meaning of the Law on Corporate Income Tax and resident entrepreneurs), including branches and representative offices of foreign legal entities, the Regulation prescribes the possibility of deferment of maturity for payment of taxes and contributions to earnings and benefits up until January 4th 2021, for corporate tax advance payments for March, April and May 2020 until the submission of the final corporate tax return for 2020, that is, for taxpayers with a business year other than the calendar year for the tax period beginning or ending in 2020 and for income tax advances due on April 15th 2020, May 15th 2020 and June 15th 2020 until the submission of the final corporate income tax return for the relevant tax period.
A taxpayer who chooses to take advantage of the benefits under this Regulation shall file an Individual Income Tax Return (hereinafter: PPP-PD Form) for income from employment, in particular from the PPP-PD Form for out-of-work income, so it is ensured that one PPP-PD Form does not jointly report employment and non-employment income.
Legal persons are also entitled to defer payment of overdue liabilities, whose maturity is deferred under this Regulation, to a maximum of 24 equal monthly installments without paying interest on taxes and contributions to earnings and wages in the amount of deferred liabilities and corporate tax advance payments in the amount of corporate tax advance payments whose payment maturity is deferred, but at the most in the amount of the final corporate income tax liability for 2020, that is, for taxpayers with a business year other than the calendar year, in the amount of the final liability for the tax period beginning or ending in 2020.
It is important to note that contributions deferred in accordance with this Regulation are considered paid for the purpose of exercising entitlements on the basis of health and pension and disability insurance, on the basis of the right to financial support for families with children, as well as on the basis of unemployment benefits.
The following legal entities are not entitled to defer tax liability under this Regulation: banks, insurance and reinsurance companies, voluntary pension fund management companies, leasing providers, as well as payment institutions and electronic money institutions.
CONDITIONS FOR FISCAL BENEFITS
All private sector entities can apply the prescribed measures provided that, starting on March 15th 2020 up to the date of entry into force of the Regulation, they did not reduce the number of their employees by more than 10%, not counting employees who contracted a fixed-term employment with a private sector business entity before March 15th 2020 for the period ending between March 15th 2020 and the date of entry into force of this Regulation.
FISCAL BENEFITS FOR ENTRPRENEURS
Entrepreneurs and entrepreneurial farmers who pay tax for self-employment income via self-taxation, but have not opted for the payment of personal income, the right to defer maturity for payment of self-employment income tax, as well as to defer payment of these obligations, is exercised in the same way and under the same conditions as legal entities. In addition, the deferment in payment of taxes and contributions on the salaries and wages of their employees, as well as deferring the payment of these obligations, is realized in the same way and under the same conditions as legal entities.
The same rules apply to entrepreneurs and entrepreneurial farmers who pay income tax on self-employment income via self-taxation and have opted for payment of personal wages.
To flat-rate entrepreneurs, the maturity for payment of their tax advance payments and contributions to self-employment income for March, April and May 2020 is deferred until January 4th 2021, and the payment of these obligations is deferred to 24 equal monthly installments without interest. Also, the flat-rate entrepreneur realizes the deferment of payment of taxes and contributions on the salaries and wages of his employees and deferment of payment of these obligations by applying the rules applicable to legal entities regarding the deferral of maturity of payment and deferred payment of taxes and contributions on earnings and earning compensations.
DIRECT BENEFITS TO BUSINESSES IN THE PRIVATE SECTOR
Entrepreneur, flat-rate entrepreneur, entrepreneurial farmer, entrepreneur other person, legal entities classified as micro, small and medium, in accordance with the law governing accounting, as well as enterprises classified as large legal entities, may exercise the right to payment of budget grants in May, June and July 2020
The amount of the grant to which the entrepreneur, flat-rate entrepreneur, entrepreneurial farmer, entrepreneur other person, legal entities classified as micro, small and medium are entitled is determined:
– in May 2020, in the amount received as a product of the number of full-time employees whose wages and salaries were submitted by the PPP-PD Form for the accounting period March 2020 and the amount of basic minimum net earnings for March 2020;
– in June 2020 in the amount obtained as a product of the number of full-time employees whose wages and salaries were submitted by the PPP-PD Form for the accounting period April 2020 and the amount of basic minimum net earnings for March 2020;
– in July 2020 in the amount obtained as a product of the number of full-time employees whose wages and salaries were submitted by the PPP-PD Form for the accounting period May 2020 and the amount of basic minimum net earnings for March 2020.
On the other hand, the amount of funds to which large legal entities are entitled is obtained as a product of 50% of the minimum net wage for March 2020 and the sum of:
– all full-time employees for whom a decision on termination of employment has been issued starting from March 15th 2020 in accordance with Article 116 of the Labor Law (“RS Official Gazette”, No. 24/05, 61/05, 54/09, 32/13, 75/14, 13/17 – US, 113 / 17 and 95/18 (hereinafter: the Labor Law) and for which the employer – a large legal entity has submitted the PPP-PD Form;
– all full-time employees for whom a decision on termination of employment has been issued starting from March 15th 2020 in accordance with Article 117 of the Labor Law, on the basis of the decision of the competent state authority issued in connection with the disease COVID-19 and for which the employer-large legal entity has submitted the PPP-PD Form.
The amount of the grant which is paid to large legal entities:
– in May 2020, in the amount of the product of 50% of the basic minimum net wage for March 2020 and the number of employees referred to in paragraph 1 of this Article increased in accordance with paragraph 2 of this Article, for whose remuneration the employer-large legal entity submitted the Form PPP-PD for March 2020;
– in June 2020, in the amount of the product 50% of the basic minimum net wage for March 2020 and the number of employees referred to in paragraph 1 of this Article increased in accordance with paragraph 2 of this Article, for whose remuneration the employer-large legal entity submitted a Form PPP-PD for April 2020;
– in July 2020, in the amount of the product 50% of the basic minimum net wage for March 2020 and the number of employees referred to in paragraph 1 of this Article increased in accordance with paragraph 2 of this Article, for whose remuneration the employer-large legal entity submitted the PPP-PD Form for May 2020.
LOSS OF THE RIGHT TO USE THE BENEFITS
The loss of the right to use the fiscal benefits and direct benefits prescribed by this Regulation may occur if, in the period from March 15th 2020 until the expiry of the period of 3 months from the last payment of direct benefits, the business entity reduces the number of its employees by more than 10% not counting the employees who concluded a fixed-term employment contract with the private sector company before March 15th 2020 for the period ending between March 15th 2020 and the date of expiration of 3 months from the last payment of direct benefits.
VAT TREATMENT OF FREE OF CHARGE TRAFFIC MADE FOR HEALTHCARE PURPOSES
VAT taxpayers who carry out the sale of goods or services free of charge to the Ministry of Health, the Republican Health Insurance Fund, or a publicly owned health institution are exempt from VAT and are entitled to a deduction of prior tax on that turnover. The VAT exemption applies to all deliveries with a day of turnover in the period from the day of introduction to the day of termination of the state of emergency in the Republic of Serbia.
DIVIDEND PAYMENT PROHIBITION
Private-sector entities that choose to use the measures provided for in this Regulation, or to use fiscal benefits and direct budgetary contributions to private-sector entities, may not pay dividends until the end of 2020. Otherwise, they lose the right to use the measures provided for in this Regulation. For any additional news and announcements follow our COVID-19 blog, and if you have any further questions, feel free to contact us.
Usvojena uredba o Fiskalnim pogodnostima i Direktnim davanjima privrednim subjektima u privatnom sektoru i novčanoj pomoći građanima u cilju ublažavanja ekonomskih posledica nastalih usled bolesti COVID-19
10. aprila Vlada Republike Srbije usvojila je uredbu čiji je osnovni cilj implementacija ranije planiranih ekonomskih mera radi ublažavanja ekonomskih posledica izazvanih pandemijom bolesti COVID-19. Sama uredba propisuje fiskalne pogodnosti i direktna davanja za privatni sektor koja se mogu realizovati pod uslovima propisanim ovom uredbom, kao i direktnu novčanu pomoć u iznosu od 100 evra u dinarskoj protivvrednosti svim punoletnim građanima Republike Srbije.
FISKALNE POGODNOSTI ZA PRIVREDNE SUBJEKTE – PRAVNA LICA
Za privredne subjekte – pravna lica u privatnom sektoru (rezidentna pravna lica u smislu Zakona o porezu na dobit pravnih lica i rezidentni preduzetnici), uključujući i ogranke i predstavništva stranih pravnih lica, propisana je mogućnost odlaganja dospelosti za plaćanje poreza i doprinosa na zarade i naknade zarada do 04.01.2021. godine, akontacije poreza na dobit pravnih lica za mart, april i maj mesec 2020. godine do predaje konačne poreske prijave za porez na dobit pravnih lica za 2020. godinu, odnosno za obveznike sa poslovnom godinom različitom od kalendarske godine za poreski period koji započinje ili se završava u 2020. godini i za akontacije poreza na dobit koje dospevaju za plaćanje 15.04.2020. godine, 15.05.2020. godine i 15.06.2020. godine do predaje konačne poreske prijave poreza na dobit pravnih lica za odgovarajući poreski period.
Poreski obveznik koji se opredeli da koristi pogodnosti iz ove uredbe, podnosi Pojedinačnu poresku prijavu o obračunatim porezima i doprinosima (dalje u tekstu: Obrazac PPP-PD) za prihode iz radnog odnosa posebno od Obrasca PPP-PD za prihode van radnog odnosa, tako da se obezbedi da se na jednom Obrascu PPP-PD ne prijavljuju zajedno prihodi iz radnog odnosa i prihodi van radnog odnosa.
Pravna lica takođe imaju pravo na odlaganje plaćanja dospelih obaveza, čija je dospelost za plaćanje odložena u skladu sa ovom uredbom, na najviše 24 jednake mesečne rate bez plaćanja kamate za porez i doprinose na zarade i naknade zarada u visini obaveza čija je dospelost za plaćanje odložena i akontacije poreza na dobit pravnih lica u visini akontacija poreza na dobit pravnih lica čija je dospelost za plaćanje odložena, a najviše u visini konačne obaveze po osnovu poreza na dobit pravnih lica za 2020. godinu, odnosno za obveznike sa poslovnom godinom različitom od kalendarske, u visini konačne obaveze za poreski period koji započinje ili se završava u 2020. godini.
Važno je napomenuti da se doprinosi čije plaćanje je odloženo u skladu sa ovom uredbom smatraju plaćenim za svrhu ostvarivanja prava po osnovu zdravstvenog i penzijskog i invalidskog osiguranja, po osnovu ostvarivanja prava na finansijsku podršku porodici sa decom, kao i po osnovu ostvarivanja prava zbog nezaposlenosti.
Pravo na odlaganje poreskih obaveza u skladu sa ovom uredbom, kao velika pravna lica, nemaju: banke, društva za osiguranje i društva za reosiguranje, društva za upravljanje dobrovoljnim penzijskim fondovima, davaoci lizinga, kao i platne institucije i institucije elektronskog novca.
USLOVI ZA KORIŠĆENJE FISKALNIH POGODNOSTI
Svi privredni subjekti u privatnom sektoru mogu da koriste propisane mere, pod uslovom da počev od 15.03.2020. godine pa do dana stupanja na snagu Uredbe, nisu smanjivali broj zaposlenih za više od 10%, ne računajućizaposlene koji su sa privrednim subjektom u privatnom sektoru zaključili
ugovor o radu na određeno vreme pre 15.03.2020. godine za period koji se završava u periodu od 15.03.2020. godine, pa do dana stupanja na snagu Uredbe.
FISKALNE POGODNOSTI ZA PREDUZETNIKE
Preduzetnici i preduzetnici poljoprivrednici, koji porez na prihod od samostalne delatnosti plaćaju samooporezivanjem, a nisu se opredelili za isplatu lične zarade, pravo na odlaganje dospelosti za plaćanje akontacija poreza na prihod od samostalne delatnosti, kao i odlaganje plaćanja ovih obaveza, ostvaruju na isti način i pod istim uslovima kao i pravna lica. Takođe, odlaganje dospelosti za plaćanje poreza i doprinosa na zarade i naknade zarada svojih zaposlenih kao i odlaganje plaćanja ovih obaveza, preduzetnici ostvaruju na isti način i pod istim uslovima kao i pravna lica.
Ista pravila važe i za preduzetnike i preduzetnike poljoprivrednike koji porez na prihod od samostalne delatnosti plaćaju samooporezivanjem, a opredelili su se za isplatu lične zarade.
Preduzetnicima paušalcima se odlaže dospelost za plaćanje obaveza po osnovu akontacija poreza i doprinosa na prihode od samostalne delatnosti za mart, april i maj 2020. godine za 04.01.2021. godine i odlaže plaćanje ovih obaveza na 24 jednake mesečne rate, bez plaćanja kamate. Takođe, preduzetnik paušalac odlaganje dospelosti za plaćanje poreza i doprinosa na zarade i naknade zarada svojih zaposlenih i odlaganje plaćanja ovih obaveza ostvaruje shodnom primenom pravila koja se odnose na pravna lica u vezi sa odlaganjem dospelosti za plaćanje i odlaganjem plaćanja poreza i doprinosa na zarade i naknade zarade.
DIREKTNA DAVANJA PRIVREDNIM SUBJEKTIMA U PRIVATNOM SEKTORU
Preduzetnik, preduzetnik paušalac, preduzetnik poljoprivrednik, preduzetnik drugo lice, pravna lica koja su razvrstana kao mikro, mala i srednja, u skladu sa zakonom kojim se uređuje računovodstvo, kao i preduzeća koja su razvrstana kao velika pravna lica, mogu da ostvare pravo na uplatu bespovratnih novčanih sredstava iz budžeta u maju, junu i julu 2020. godine.
Iznos bespovratnih novčanih sredstava, na koji pravo polažu preduzetnik, preduzetnik paušalac, preduzetnik poljoprivrednik, preduzetnik drugo lice, pravna lica koja su razvrstana kao mikro, mala i srednja, određuje se:
– u maju 2020. godine u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za čije je zarade i naknade zarada podneo Obrazac PPP-PD za obračunski period mart 2020. godine i iznosa osnovne minimalne neto zarade za mart 2020. godine;
– u junu 2020. godine u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za čije je zarade i naknade zarada podneo Obrazac PPP-PD za obračunski period april 2020. godine i iznosa osnovne minimalne neto zarade za mart 2020. godine;
– u julu 2020. godine u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za čije je zarade i naknade zarada podneo Obrazac PPP-PD za obračunski period maj 2020. godine i iznosa osnovne minimalne neto zarade za mart 2020. godine.
Sa druge strane, iznos bespovratnih novčanih sredstava na koji pravo polažu velika pravna lica dobija se kao proizvod iznosa 50% minimalne neto zarade za mart 2020. godine i zbira broja:
– zaposlenih sa punim radnim vremenom za koje je doneto rešenje o prekidu rada počev od 15. marta 2020. godine u skladu sa članom 116. Zakona o radu („Službeni glasnik RS”, br. 24/05, 61/05, 54/09, 32/13, 75/14, 13/17 – US, 113/17 i 95/18 – u daljem tekstu: Zakon o radu) i za koje je poslodavac – veliko pravno lice podneo Obrazac PPP-PD ;
– zaposlenih sa punim radnim vremenom kojima je doneto rešenje o prekidu rada počev od 15. marta 2020. godine u skladu sa članom 117. Zakona o radu, po osnovu rešenja nadležnog državnog organa donetog u vezi sa bolešću COVID-19 i za koje je poslodavac – veliko pravno lice podneo Obrazac PPP-PD.
Iznos bespovratnih novčanih sredstava isplaćuju se velikim pravnim licima:
– u maju 2020. godine u iznosu proizvoda 50% osnovne minimalne neto zarada za mart 2020. godine i broja zaposlenih iz stava 1. ovog člana uvećanog u skladu sa stavom 2. ovog člana, za čije naknade zarada je poslodavac – veliko pravno lice podneo Obrazac PPP-PD za mart 2020. godine;
– u junu 2020. godine u iznosu proizvoda 50% osnovne minimalne neto zarade za mart 2020. godine i broja zaposlenih iz stava 1. ovog člana uvećanog u skladu sa stavom 2. ovog člana, za čije naknade zarada je poslodavac – veliko pravno lice podneo Obrazac PPP-PD za april 2020. godine;
– u julu 2020. godine u iznosu proizvoda 50% osnovne minimalne neto zarada za mart 2020. i broja zaposlenih iz stava 1. ovog člana uvećanog u skladu sa stavom 2. ovog člana, za čije naknade zarada je poslodavac – veliko pravno lice podneo Obrazac PPP-PD za maj 2020. godine.
GUBITAK PRAVA NA KORIŠĆENJE POGODNOSTI
Do gubitka prava na korišćenje fiskalnih pogodnosti i direktnih davanja propisanih ovom uredbom može doći ukoliko u periodu od 15.03.2020. godine pa do isteka roka od 3 meseca od poslednje isplate direktnih davanja, privredni subjekt smanji broj svojih zaposlenih za više od 10% ne računajući zaposlene koji su sa privrednim subjektom u privatnom sektoru zaključili ugovor o radu na određeno vreme pre 15.03.2020. godine za period koji se završava u periodu od 15.03.2020. godine do isteka roka od 3 meseca od poslednje isplate direktnih davanja.
PDV TRETMAN PROMETA BEZ NAKNADE ZA ZDRAVSTVENE SVRHE
Obveznici PDV koji bez naknade izvrše promet dobara, odnosno usluga Ministarstvu zdravlja, Republičkom fondu za zdravstveno osiguranje, odnosno zdravstvenoj ustanovi u javnoj svojini oslobođeni su od plaćanja PDV i imaju pravo na odbitak prethodnog poreza po osnovu tog prometa.
Oslobođenje od plaćanja PDV primenjuje na sve isporuke sa danom prometa u periodu od dana uvođenja do dana prestanka vanrednog stanja u Republici Srbiji.
ZABRANA ISPLATE DIVIDENDE
Privredni subjekti u privatnom sektoru koji se opredele za korišćenje mera predviđenih ovom uredbom, odnosno za korišćenje fiskalnih pogodnosti i direktnih davanja iz budžeta privrednim subjektima u privatnom sektoru, ne mogu isplaćivate dividende do kraja 2020. godine. U suprotnom, gube pravo na korišćenje mera predvićenih ovom uredbom.
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