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HD_prijavio
#1 Posted: : 04 June 2025 16:21:00(UTC)
HD_prijavio

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Zašto se knjižna obavijest posebno evidentira u PDV evidenciji?
HD_odgovorio
#2 Posted: : 04 June 2025 16:21:00(UTC)
HD_odgovorio

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Knjižna obavijest se posebno evidentira jer predstavlja osnovu za:

Umanjenje izlaznog poreza kod izdavaoca fakture

Odbitak ulaznog poreza kod primaoca fakture
Ova evidencija je obavezna prema članu 20. stav (12)–(15) i članu 55. stav (6) Zakona o PDV-u.
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