Faktor<\/a>.<\/p>\n\n\n\nRazlog tome je \u0161to su takvi zakonski propisi u Bosni i Hercegovini.<\/p>\n\n\n\n
– Shodno zakonskoj regulativi u BiH, u slu\u010daju kada se radi o uslugama reklamiranja, koje prema navodima iz Va\u0161eg upita prima osoba iz BiH od osobe sa sjedi\u0161tem u inozemstvu (YouTube, Google ili Facebook), iste se oporezuju u mjestu gdje primalac usluge obavlja djelatnost, ima stalno sjedi\u0161te, ispostavu, stalnu adresu ili uobi\u010dajeno prebivali\u0161te, odnosno u BiH \u2013 ka\u017eu iz Uprave za indirektno oporezivanje (UIO) BiH.<\/p>\n\n\n\n
Kada je u pitanju PDV, iz UIO isti\u010du da ga pla\u0107a porezni zastupnik kojeg odredi obveznik koji u Bosni i Hercegovini nema sjedi\u0161te ni stalnu poslovnu jedinicu, a koji obavlja promet dobara i usluga u Bosni i Hercegovini.<\/p>\n\n\n\n
Ali ako ta firma iz inozemstvu nema zastupnika, porez pla\u0107a onaj tko prima njihove usluge u BiH, dakle naru\u010dilac reklama. Zna\u010di, naru\u010ditelj pla\u0107a i reklamu i treba platiti porez, dok velike kompanije u BiH ne pla\u0107aju ni\u0161ta.<\/p>\n\n\n\n
– Trenutno su kompanije Apple i Spotify registrirane u BiH za pla\u0107anje PDV-a putem poreznog punomo\u0107nika kompanije Deloitte Sarajevo \u2013 naveli su iz UIO.<\/p>\n\n\n\n
Ipak, va\u017eno je ista\u0107i da velike tehnolo\u0161ke kompanije ne zara\u0111uju samo od ogla\u0161avanja.<\/p>\n\n\n\n
Entitetskim poreznim upravama uputili smo pitanja da li njima naru\u010dioci reklama pla\u0107aju ikakav porez.<\/p>\n\n\n\n
Odgovor smo dobili iz Porezne uprave FBiH, i u su\u0161tini, porez se ne pla\u0107a zahvaljuju\u0107i sporazumima o izbjegavanju dvostrukog oporezivanja, barem kada su u pitanju Facebook i Google.<\/p>\n\n\n\n
Iz Porezne uprave FBiH su istakli da je oporezivanje bruto prihoda internacionalnih kompanija, koje napla\u0107uju svoje usluge reklamiranja za internet korisnike na teritoriji FBiH, definirano Zakonom o porezu na dobit i Pravilnikom o primjeni Zakona o porezu na dobit.<\/p>\n\n\n\n
Njima je propisano da ugovori o izbjegavanju dvostrukog oporezivanja imaju prioritet u odnosu na lokalne zakone.<\/p>\n\n\n\n
– U dosada\u0161njoj praksi ovaj tip usluge je u najve\u0107em broju slu\u010dajeva bio oslobo\u0111en pla\u0107anja poreza po odbitku zbog zaklju\u010denih ugovora o izbjegavanju dvostrukog oporezivanja izme\u0111u BiH i zemlje rezidentnosti pru\u017eaoca usluge (primaoca prihoda), kojim je definirano da se takve usluge oporezuju u zemlji primaoca prihoda. U slu\u010daju da je Ugovorom o izbjegavanju dvostrukog oporezivanja definirano da je predmetni tip usluge oporeziv u zemlji isplatioca prihoda, tada bi se porez po odbitku obra\u010dunavao i pla\u0107ao u Federaciji BiH.<\/p>\n\n\n\n
Ukoliko ne postoji potpisan ugovor o izbjegavanju dvostrukog oporezivanja sa zemljom primaoca prihoda, tada se vr\u0161i oporezivanje takvih prihoda porezom po odbitku u Federaciji BiH \u2013 naveli su iz Porezne uprave FBiH.<\/p>\n\n\n\n
Dodali su da se, konkretno, za usluge reklamiranja na Facebooku i Googleu, koji su rezidenti Irske, primjenjuju odredbe Sporazuma izme\u0111u Bosne i Hercegovine i Irske o izbjegavanju dvostrukog oporezivanja i spre\u010davanju utaje poreza u odnosu na poreze na dohodak i poreze na dobit od imovine, te se, ukoliko su ispunjeni uvjeti propisani Zakonom i Pravilnikom, porez po odbitku ne obra\u010dunava i ne upla\u0107uje u Federaciji BiH.<\/p>\n\n\n\n
Ipak, Zastupni\u010dki dom usvojio je u utorak inicijativu zastupnika Sa\u0161e Magazinovi\u0107a kojom se Vije\u0107e ministara BiH zadu\u017euje da u roku od 60 dana dostavi izmjene i dopune Zakona o porezu na dodanu vrijednost kojim \u0107e se regulirati porez na digitalne usluge.<\/p>\n\n\n\n
Magazinovi\u0107 je prokomentirao da se cijene usluga za korisnike ne\u0107e mijenjati, ali \u0107e porez ostajati dr\u017eavi.<\/p>\n\n\n\n
Oporezivanje digitalnih korporacija ve\u0107 su uvele neke zemlje EU-a, a Europska komisija je pripremila prijedlog ovakve direktive.<\/p>\n\n\n\n
Izvor:faktor.ba<\/p>\n","protected":false},"excerpt":{"rendered":"
Trenutno su samo kompanije Apple i Spotify registrirane u Bosni i Hercegovini za pla\u0107anje poreza na dodanu vrijednost i to rade putem poreznog punomo\u0107nika kompanije Deloitte Sarajevo. Druge svjetske tehnolo\u0161ke digitalne kompanije, koje posluju isklju\u010divo preko interneta, poput Facebooka, Googlea i YouTubea, to ne pla\u0107aju, mada nas svakodnevno “bombarduju” reklamama, pi\u0161e Faktor. Razlog tome je \u0161to […]<\/p>\n","protected":false},"author":2,"featured_media":33972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"h5ap_radio_sources":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-33971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bihiregija"],"yoast_head":"\n
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