If you start a company in the period from 2019 till the end of 2020 and qualify for tax relief prescribed by the Individual Income Tax Law, you shall be exempt from paying taxes and contributions for yourself. The state shall regularly pay taxes and contributions for you, and years of service shall be calculated for such period.
If you have employees, there is no more option to utilize tax relief for 9 employees.
Beginning of the new year brings changes related to tax relief, referring to companies and entrepreneurs that are of recent date.
If you started a company in the period from 01 October 2018 to 31 December 2018 (so, only in these three months) in line with the Individual Income Tax Law (hereinafter referred to as: Law), you qualify for certain tax relief. Namely, you will be exempt from paying taxes and contributions for you and your 9 new employees. This relief refers to the following year, which means that your only obligation shall be to pay net salary to your workers, and you do not need to worry about the taxes and contributions.
However... surprise! Latest amendments of the Law came into effect stating that as of 01 January 2019, if you start a company or entrepreneurial business after this date, you can use the tax relief but only for yourself as the owner of the company, or the entrepreneur. So, in case you started a company in the period from 01 October until 31 December 2018, you qualify for relief for a maximum of 9 workers, and if you start a company after 01 January 2019 you will no longer qualify for exemption for taxes and contributions for these 9 workers. In this manner the entrepreneurs that took their time are in disadvantage, since initially it was announced in the Law that the benefits will apply to all entrepreneurs that dare to become one until 31 December 2020.
In order to qualify for tax relief in line with the Law, there are certain conditions that must be met. All conditions are stated in the Individual Income Tax Law in Article 21đ, and we will mention only the most important ones:
People who wanted to start a business, and not employ any other persons, if they were not in a hurry, surely waited for this new law, and here is why.
The idea of the old law was that if you start a company before 31 December 2018 you get an option to be exempt from paying taxes and contributions for you and 9 new employees. This was an excellent principle stimulating entrepreneurs to implement their ideas. However, the pain point of this law if that if you do not pay taxes or contributions for pension insurance your years of service are not registered. This business model is fully in line with illegal work only, it would not be illegal now. These gaps resulted in law amendments that came into effect on 01 January 2019. Naturally, the old law provides an option to pay taxes and contributions for yourself and your employees, but it is much more expensive that way and the whole point is lost.
At the beginning of 2019 some changes were made regarding the income tax law. On one hand, there is no more option for tax relief for 9 employees, and on the other hand years of service are registered. This is very significant if you do not employ workers, since the state pays for contributions for health, pension and disability insurance. As we have stated, the salary may not exceed RSD 37,000 in order to qualify for tax relief. This means that unlike the old law your years of service will be registered for the annual period in question.
If you wish to start a company and use all the benefits you can do so by the end of 2020.
Jedan od uslova je da ste na birou šest meseci.
Prijave se podnose i plaćaju u punom iznosu, ali se na poseban način označavaju na poreskoj prijavi, pa se uz još neku dokumentaciju dostavljaju dokazi da se ispunjavaju uslovi za ostvarivanje subvencije. Nakon predaje zahteva, vrši se refundacija poslodavcu.
Imala bih dva pitanja,ako vam nije problem da mi odgovorite...
Srednju školu,III stepen za frizera,sam odavno završila ali sam u decembru 2019. završila doškolovavanje za V stepen,pa me interesuje da li i to uverenje o položenom specijalističkom ispitu važi kao i diploma,da bih mogla da koristim ove poreske olakšice za otvaranje preduzetničke radnje?
Drugo što me interesuje je ako biste mogli da mi objasnite razliku izmedju paušalaca i preduzetnika koji sa ovim olakšicama otvori radnju,konkretno me interesuje razlika u ceni svih mesečnih nameta prema državi.
Hvala u napred!
1. Trebalo bi da je to uverenje dovoljan dokaz obzirom da je to dokument koji potvrđuje završen stepen obrazovanja
2. Ove olakšice nisu predviđene za paušalce. Paušalci su uglavnom povoljniji, ali namera ove olakšice je da se podstaknu preduzetnici koji se samooporezuju (dakle, oni koji nisu paušalci). Kao paušalac možete očekivati mesečne namete oko 200 EUR, a kao preduzetnik sa isplatom lične zarade možda oko 150 - 500 EUR, u zavisnosti od vašeg prometa i željene isplate zarade.
Koristio sam ove olaksice od 16.05.19 do 16.05.20. Preduzetnik sa isplatom zarade od 37.000.00, a drzava je trebala da uplati poreze i doprinose. Danas sam proverio u PIO fondu i ne postoje nikakve uplate doprinosa za dati period. Kome treba da se obratim za pomoc i da li sam ja individualni slucaj ili nijednom korisniku subvencija nije vrsena uplata staza? Hvala unapred na odgovoru.
Obatite se naravno svom knjigovođi ili poreskom savetniku.
Iz našeg iskustva, uslovi za korišćenje ovih subvencija su prilično teško dokazivi.
Po našem mišljenju, nema smetnji da se zatvori preduzetnička radnja nakon 12 meseci, bez posledica.