Calculation of VAT is one of the most important bookkeeping service you entrust your accountant with. VAT is one of the most important taxes calculated by the state, thus, the most inspected one, along with the Law on Cash Registers. Even though the legislator does not prescribe the form and content of books of received and issued invoices (BRI and BII) special records are determined that these books must include.
Out team was very successful in cooperation with tax inspectors in the previous period related to VAT inspections. Conduct business with professionals, take business into your own hands and leave the VAT to us.
Value Added Tax (VAT) is the tax on consumption of goods and services, replacing the old sales tax. The main difference is that the VAT is calculated and paid at each phase of the turnover, but only for the value that is added in each individual phase by the participants of such turnover phase.
For example: Company X produced a shirt for RSD 5,000. It calculates VAT on that shirt in the amount of 20% and the total sales value of the shirt is RSD 6,000. The shirt is purchased by company Y for RSD 6,000, and sells it to company Z for RSD 5,500 and calculates tax of 20% making the cost of the shirt RSD 6,600. The company Z sells it is retail for RSD 8,400. Company Y in calculating VAT may deduct RSD 1000 that was recognized by the company X, but also must calculate VAT of RSD 1100 from the sales to company Z. Company Y, as VAT taxpayer pays VAT to the state in the amount of difference of calculated tax (RSD 1100) and deducted tax (RSD 1000), that is, a total of RSD 100. This tax is produced in the turnover of this shirt, that is, purchase by company X and sales to company Z as tax (in our example, 20%) related to the difference between the purchase (5000) and sales value of the shirt (5500), that is, as Value Added Tax for the shirt of RSD 500.
VAT is paid to the republic if the turnover is performed by:
VAT is paid for turnover executed in the republic and not exempt from tax. This turnover is called taxable turnover.
Turnover is not taxable :
Two VAT rates are used in the Republic of Serbia:
VAT is the basic income for the republic so it is very important to calculate is precisely. Inability to calculate VAT properly may lead to warning from tax inspectors, and sometimes, financial penalties. If our company becomes your bookkeeping agency, this service becomes a priority. Our team, SVM - United Business Solutions, has developed a method for maximum speed of data processing related to calculation of VAT, saving our time and your costs!
The price for the bookkeeping service of VAT calculation that may be provided by our bookkeeping agency depends on several factors. The price depends on the number of received and issued invoices, number of cash registers. Also the price may be impacted by the fact the company is involved in foreign trade or not, the number of retail facilities, etc. The price is also under the impact of the main business activity of the company since there can be a lot of specific situations in some activities, requiring special approach. Naturally, the price of the service depends on whether the potential company is the user of some of our services from the package of united business solutions, in which case special arrangement is created depending on services selected.
Samo me interesuje sta znci azuriranje i izrada specifikacije za obracun pdv-a? Kontiranje i knjizenja izvoda blagajne, ulaznih racuna i ostale dokumentacije u glavnoj knjizi? Priprema podataka i odredjenih specifikacija za izradu godisnjeg bilansa?
Ažuriranje i izrada specifikacije - misli se na pomoćne evidencije za obračun PDV: knjigu izlaznih i ulaznih računa.
Kontiranje i knjiženja izvoda, blagajne, ulaznih računa i ostale dokumentacije u glavnoj knjizi: predlažemo da pročitate odeljak o glavnoj knjizi.
Priprema podataka i specifikacija za izradu godišnjeg bilansa: ovo su poslovi koje se tiču izrade godišnjeg završnog računa.
Knjiženje kalkulacija znači unos stavki nabavne fakture za robu ili materijal, uz unos eventualnih zavisnih troškova, i određivanje cene nabavke po artiklu kao i određivanje prodajnih cena za svaki artikal sa kalkulacije.
Po našem mišljenju, a na osnovu pravilnika o utvrđivanju dobara i usluga za koje se primenjuje posebna stopa (član 11), za smeštaj u ugostiteljskim objektima se primenjuje posebna stopa, ali ako se samački smeštaj ne može smatrati ugostiteljskim objektom, onda se primenjuje opšta stopa.
Možemo još da proverimo pa da potvrdimo ovo mišljenje.