BILTEN 01/14 NEWSLETTER 01/14 - Advokatska kancelarija · • obezbedi propisanu dokumentaciju na srpskom jeziku za upotrebu, rukovanje i održavanje opreme za rad, odnosno sredstava

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BILTEN 01/14NEWSLETTER 01/14

Pregled obaveza u svakodnevnom privrednom poslovanjuOverview of obligations in daily business operations

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ISAILOVIĆ & PARTNERS

BILTEN 01/14

SADRŽAJ

00. PREDGOVOR 401. ZAKON O RADU 602. ZAKON O BEZBEDNOSTI I ZDRAVLJU NA RADU 603. ZAKON O PRIVREDNIM DRUŠTVIMA 804. ZAKON O TRGOVINI I PRAVILNIK O EVIDENCIJI PROMETA ROBA I USLUGA 1005. ZAKON O PORESKOM POSTUPKU I PORESKOJ ADMINISTRACIJI 1206. ZAKON O POREZIMA NA IMOVINU 1407. ZAKON O POREZU NA DOBIT PRAVNIH LICA 1608. ZAKON O SPREČAVANJU PRANJA NOVCA i FINANSIRANJA TERORIZMA 1609. ZAKON O FISKALNIM KASAMA 1810. ZAKON O BEZBEDNOSTI HRANE I UVOĐENJE SISTEMA ANALIZE OPASNOSTI I KRITIČNIH KONTROLNIH TAČAKA (HACCP SISTEM) 2011. ZAKON O REVIZIJI 2212. ZAKON O RAČUNOVODSTVU 22

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ISAILOVIĆ & PARTNERS

NEWSLETTER 01/14

CONTENT

00. PREFACE01. LAW ON LABOUR 702. LAW ON OCCUPATIONAL SAFETY AND HEALTH 703. LAW ON BUSINESS COMPANIES 904. LAW ON TRADE AND RULE BOOK ON TRADE OF GOODS AND SERVICES RECORDS 1105. LAW ON TAX PROCEDURE AND TAX ADMINISTRATION 1306. LAW ON PROPERTY TAX 1507. LAW ON CORPORATE PROFIT TAX 1708. LAW ON THE PREVENTION OF MONEY LAUNDERING AND TERRORISAM FINANCING 1709. LAW ON FISCAL CASH REGISTERS 1910. LAW ON FOOD SAFETY AND INTRODUCTION OF HAZARD ANALYSIS AND CRITICAL CONTROL POINTS SYSTEM (HACCP SYSTEM) 2111. LAW ON AUDITING 2312. ACCOUNTING LAW 23

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00. PREDGOVOR

Kao korporativni pravni savetnici svakodnevno smo ukazivali i ukazujemo na to da je pravni sistem u oblasti privred-nog poslovanja prenormiran i stvara pravnu nesigurnost na postojeće i nove investicije. Često se privrednici nepri-jatno iznenade trivijalnim obavezama koje su sankcionisane bilo kao prekršaj, bilo kao privredni prestup. U ovom biltenu privredno-pravne prakse, trudili smo se da izvršimo kodifikaciju svih onih obaveza koje su „skrivene“ u „džungli“ pozitivno-privrednih propisa.

TEMA BROJA: Pregled obaveza u svakodnevnom privrednom poslovanju

U cilju vaše efikasnosti analizirali smo aktuelne materijalne odredbe privrednog zakonodavstva. Izdvajamo najbit-nije obaveze iz sledećih oblasti: radnog zakonodavstva, zakona o bezbednosti i zdravlju na radu, zakona o privred-nim društvima, zakona o trgovini i pravilnika o evidenciji prometa roba i usluga, poresko-procesnog zakonodavstva, poresko-materijalnog zakonodavstva, oblasti sprečavanja pranja novca, deviznog poslovanja, zakona o fiskalnim kasama, zakona o bezbednosti hrane i HACCP sistem, zakona o računovodstvu i reviziji i ostalim drugim propisima iz ove oblasti.

Nadamo se da će Vam prvi broj našeg biltena biti od koristi i na vezi smo,

Vaši pravni savetnici

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00. PREFACE

As corporate legal advisers, we have been indicating, and we still do, that corporate business legal system is over-regulated, which causes legal uncertainty for existing and future investments. Businessmen are often unpleasantly surprised with trivial requests and failure to fulfill such requests is treated as a misdemeanor or an economic infraction. This commercial-law newsletter is our attempt to collect in one place all those obligations „hidden“ in the „jungle“ of commercial regulations.

TOPIC OF THE ISSUE: Overview of the obligations in everyday business

For your efficiency, we analyzed the current substantive provisions of the corporate legislation. Thus we highlight the most important responsibilities in the following areas: Labor law and regulations, Law on Workplace Safety and Health, Law on Companies, Law on Trade and Rulebook on the registration of trade in goods and services, laws and regulations on tax procedure, tax-substantive laws and regulations, preventing of money laundering area, foreign exchange operations, Law on fiscal cash registers, Law on food safety and HACCP system, the Law on Accounting and Auditing and other regulations in this area .

We hope that this first edition of our newsletter will be beneficial to you, and we stay in touch…

Your legal advisers.

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01. ZAKON O RADUPrema propisima kojima se dodatno uređuju prava, obaveze i odgovornosti iz radnog odnosa, poslodavac treba da ima:

• kolektivni ugovor; • pravilnik o radu, odnosno ugovor o radu, ukoliko nije zaključen kolektivni ugovor; • pravilnik o organizaciji i sistematizaciji radnih mesta. *

*Ukoliko poslodavac ima pet ili manje zaposlenih, nije obavezan da donese pravilnik o organizaciji i sistematizaciji radnih mesta.

Pored toga, poslodavac je dužan i da:

• u pisanom obliku zaključi ugovor o radu sa zaposlenim; • zaposlenom dostavi fotokopiju prijave na obavezno socijalno osiguranje, najkasnije u roku od 15 dana od

dana stupanja zaposlenog na rad; • prilikom svake isplate zarade i naknade zaposlenom dostavi obračun i vodi mesečnu evidenciju o zaradi i

naknadi zarade; • zaposlenom u pisanom obliku dostavi ponudu za zaključenje aneksa ugovora o radu, razloge za ponudu,

rok u kome zaposleni treba da se izjasni i prikaz pravnih posledica koje mogu nastati u slučaju da zaposleni odbije ponudu;

• pre otkaza ugovora o radu, zaposlenom i sindikatu čiji je zaposleni član, dostavi pisano upozorenje o postojanju razloga za otkaz ugovora o radu;

• u pisanoj formi zaposlenom dostavi rešenje o otkazu ugovora o radu; • sindikatu zaposlenih obezbedi tehničko-prostorne uslove i pristup podacima i informacijama neophodnim

za obavljanje sindikalnih aktivnosti.

02. ZAKON O BEZBEDNOSTI I ZDRAVLJU NA RADUZakonom o bezbednosti i zdravlju na radu propisane su mere za sprovođenje i unapređivanje bezbednosti i zdravlja na radu, odnosno sprečavanja povreda, profesionalnih oboljenja i oboljenja u vezi sa radom.

Prema odredbama ovog zakona, poslodavac je dužan da:

• najmanje osam dana pre početka rada obavesti nadležnu inspekciju rada o početku svog rada, radu odvojene jedinice, odnosno o svakoj promeni tehnološkog postupka, ukoliko se takvom promenom menjaju uslovi rada;

• ukoliko izvodi radove na izgradnji ili rekonstrukciji građevinskog objekta ili vrši promenu tehnološkog procesa duže od sedam dana, izradi elaborat o uređenju gradilišta i uz izveštaj o početku rada dostavi nadležnoj inspekciji rada;

• obezbedi preventivne mere radi zaštite života i zdravlja zaposlenih; • donese akt o proceni rizika u pismenoj formi za sva radna mesta u radnoj okolini; • utvrdi prava, obaveze i odgovornosti u oblasti bezbednosti i zdravlja na radu; • aktom u pisanom obliku odredi lice odgovorno za bezbednost i zdravlje na radu; • zaposlenima predoči odgovarajuća uputstva za bezbedan rad; • obezbedi sredstva i opremu za rad i zaštitu na radu i njihovo održavanje; • angažuje pravno lice sa licencom za sprovođenje preventivnih i periodičnih pregleda i ispitivanja opreme za

rad, kao i preventivnih i periodičnih ispitivanja uslova radne okoline; • obezbedi na osnovu akta o proceni rizika i ocene službe medicine rada propisane lekarske preglede

zaposlenih; • obezbedi propisanu dokumentaciju na srpskom jeziku za upotrebu, rukovanje i održavanje opreme za

rad, odnosno sredstava i opreme za zaštitu na radu i opasnih materija, u kojoj su navedeni svi neophodni bezbednosno-tehnički podaci;

• angažuje službu medicine rada; • zaposlene osigura od povreda na radu, profesionalnih oboljenja i oboljenja u vezi sa radom, radi

obezbeđivanja naknade štete.

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01. LAW ON LABORBased on regulations which additionally govern rights, duties and responsibilities from labor relations, employer is required to have:

• collective agreement • labor rule book, i.e. employment agreement, if there is no collective agreement • rule book on organization and systematization of work *

* If there are five or less employees, employer is not obliged to enact rule book on organization and systematization of work.

Besides that, employer is also obliged to:

• conclude employment agreement with the employee in writing; • provide a copy of compulsory social security application to the employee, no later than 15 days from the

day employee began to work • on each payment of wage and wage reimbursement, provide financial statement to the employee and keep

monthly records on wage and wage reimbursement • send employment agreement amendment offer in writing, with offer reasons, time-frame for the employee

to respond to offer and notice about legal consequences that may arise from employee’s refusal; • before employment agreement notice, send a warning of the existence of reasons for employment

agreement notice to the employee and to trade union whose member employee is; • deliver employment agreement notice to the employee in writing; • to provide technical support and premises for trade union and ensure access to data and information

necessary to conduct trade union activities;

02. LAW ON OCCUPATIONAL SAFETY AND HEALTH

Law on occupational safety and health lays down implementation and promotion of occupational safety and health, in order to prevent injuries at work, occupational disease and work-related disease.

This law obliges the employer to:

• at least eight days before work commencement inform the competent Labor Inspection on commencement of work, work of the separate department, any change of technological procedure, if such changes alter the working conditions;

• if carries out construction or reconstruction of the building or alters technological process for longer than seven days, prepare a study on planning of the construction site and submit it in addition to the Report on the commencement of works to the competent Labor Inspection;

• ensure preventive measures in order to protect life and health of employees; • adopt Risk Assessment Act in writing for all workplaces in the working environment; • lay down rights, liabilities and responsibilities in the field of safety and healt at work; • in writing appoint the person responsible for workplace safety and health; • inform the employees about the instructions for safe work; • ensure equipment for work and personal protection at work and its maintenance; • hire a certified legal entity in order to implement preventive and periodic examinations and testing of work

equipment, as well as the preventive and periodic testing of working environment conditions; • provide, based on Risk Assessment Act and evaluation from Occupational Health Service, prescribed

medical examinations of employees; • provide documentation in Serbian on usage, handling and maintenance of equipment for work and personal

protection at work and hazardous substances, with all the necessary technical and safety information; • hire Occupational Health Service; • insure employees for injuries at work, occupational diseases and work-related diseases, in order to ensure

compensations;

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Poslodavac je dužan da čuva i vodi evidencije o:

• radnim mestima sa povećanim rizikom; • zaposlenima raspoređenim na radna mesta sa povećanim rizikom i lekarskim pregledima zaposlenih na ta

radna mesta; • povredama na radu, profesionalnim oboljenjima i bolestima u vezi sa radom; • zaposlenima osposobljenim za bezbedan i zdrav rad; • opasnim materijama koje koristi u toku rada; • izvršenim ispitivanjima radne okoline; • izvršenim pregledima i ispitivanjima opreme za rad i sredstava i opreme za ličnu zaštitu na radu; • prijavama (odmah, a najkasnije u roku od 24 časa od nastanka, poslodavac je dužan da usmeno i u pisanom

obliku nadležnoj inspekciji rada i nadležnom organu unutrašnjih poslova prijavi svaku smrtnu, kolektivnu ili tešku povredu na radu, povredu na radu zbog koje zaposleni nije sposoban za rad više od tri uzastopna radna dana, kao i opasnu pojavu koja bi mogla da ugrozi bezbednost i zdravlje zaposlenih).

03. ZAKON O PRIVREDNIM DRUŠTVIMA

Akti i dokumenti društva

Društvo čuva sledeća dokumenta i akta : 1. osnivački akt *;2. rešenje o registraciji osnivanja društva *; 3. opšte akte društva *;4. zapisnike sa sednica skupštine i odluke skupštine *;5. akt o obrazovanju svakog ogranka ili drugog organizacionog dela društva *;6. dokumenta koja dokazuju svojinu i druga imovinska prava društva *;7. zapisnike sa sednice nadzornog odbora, ako je upravljanje društvom dvodomno *;8. izveštaje direktora i nadzornog odbora društva, ako je upravljanje društvom dvodomno;9. evidenciju o adresama direktora i članova nadzornog odbora;10. evidenciju o adresama članova društva;11. ugovore društva koje su zaključili direktori, članovi nadzornog odbora, ili ako je upravljanje društvom

dvodomno i članovi društva, ili sa njima povezana lica *;

*Društvo je dokumenta navedena od tačke 1 do 7 i 11 dužno da čuva trajno, a ostala dokumenta najmanje pet godina, nakon čega se čuvaju u skladu sa propisima o arhivskoj građi.

Društvo je dužno da navedena dokumenta i akte čuva u svom sedištu ili na drugom mestu koje je poznato i dostupno svim članovima društva.

Pristup aktima i dokumentima društva

Direktor je u obavezi da navedena dokumenta i akte, finansijske izveštaje kao i druga dokumenta vezana za poslovanje društva ili za ostvarivanje prava njegovih članova, stavi na raspolaganje svakom članu kao i ranijem članu društva za period u kojem je bio njegov član, a na njegov pisani zahtev. Članovi društva ili oni koji su to bili, uvid u dokumenta mogu imati u toku radnog vremena i kopirati ih o svom trošku.U slučaju da direktor ne postupi po zahtevu u roku od pet dana od dana prijema zahteva, podnosilac zahteva ima pravo da traži da sud, u vanparničnom postupku, naloži društvu da postupi po njegovom zahtevu.

Postupak je hitan i sud je dužan da odluku donese u roku od osam dana od dana prijema zahteva.

Pravo na informisanje

Svaki direktor je dužan da bez odlaganja obavesti svakog člana društva o relevantnim činjenicama vezanim za poslovanje društva ili za ostvarivanje prava njegovih članova*.Svaki član društva dužan je da po saznanju o relevantnim činjenicama vezanim za poslovanje društva obavesti direktora bez odlaganja.

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Employer is required to maintain and keep records of:

• workplaces with increased risk; • employees assigned to workplaces with increased risk and medical examinations of employees assigned to

such workplaces; • injuries at work, occupational diseases and work-related diseases; • employees trained for safe and healthy work; • hazardous substances used in the work process; • performed working environment examinations; • performed examinations and testing of work equipment and means and equipment for personal protection

at work; • submitted reports (employer is obliged to, immediately and no later than 24 hours from occurrence, inform

verbally and in writing the competent Labor Inspection and competent body of internal affairs about every fatal, collective or serious injury at work, injury at work which rendered employee to be unable to continue working for at least three consequent working days, as well as hazardous occurrence, which could jeopardize safety and health of the employees).

03. LAW ON BUSINESS COMPANIESA company is required to keep the following documents and by-laws:

1. Articles of Association *;2. Decision on registration of incorporation *;3. general by-laws *;4. minutes of General Meeting sessions and decisions of the General Meeting *;5. by-laws on incorporation of every branch or other organizational unit *;6. documents evidencing title and other property rights of the company *;7. minutes of Supervisory Board sessions, if a company has a two-tier management system*8. reports submitted by directors, and also by the Supervisory Board if a company has a two-tier management system;9. list of addresses of directors and Supervisory Board members;10. list of addresses of the company members;11. agreements entered into between the company and its directors, its Supervisory Board members if a

company has a two-tier management system, and its members or their related parties *.

* A company shall permanently keep the documents and by-laws referred to items 1 through 7 and 11, while all other listed documents and by-laws must be kept at least five years, after which they shall be kept in accordance with the regulations pertaining to archive material.

A company shall keep above listed documents and by-laws in its registered office or at another place known and accessible to all company members.

Access to the company’s documents and by-laws

Director shall, upon request in writing, make the above listed documents and by-laws, company’s financial statements any other documents relating to the company’s operations or the exercise of company members’ rights available to every company member, as well as to every previous company member insofar as they relate to the period in which he/she was a company member. Such members are entitled to examine or copy those documents at their own expense.If director fails to provide access to the company documents within five days of receipt of such request, the applicant shall be entitled to seek satisfaction before the court in non-litigious proceedings.

Such proceedings shall be expedited and the court shall decide on such claim within eight days of receipt.

Right to information

Every director shall without delay notify every member of the company about all relevant facts relating to the company’s operations or the exercise of company members’ rights. *Every member of the company shall without delay notify director upon cognition of all relevant facts relating to the company’s operations.

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U slučaju nepostupanja po navedenim odredbama lica odgovaraju društvu odnosno članovima društva za štetu koja nastane.

Svaki član društva ima pravo da mu direktor na njegov pisani zahtev i o njegovom trošku bez odlaganja, a najkasnije u roku od osam dana od dana prijema zahteva, dostavi kopiju svake donete odluke skupštine.

* Članu društva direktor može uskratiti pravo na informisanje i pristup aktima i dokumentima društva ako : • postoji opravdan bojazan da bi ovo pravo bilo iskorišćeno suprotno interesima društva, odnosno za svrhu

koja nije u vezi sa njegovim članstvom u društvu; • ili bi time društvu ili njegovom povezanom društvu mogla biti pričinjenja šteta .

Promena sedišta društva

Ukoliko društvo promeni sedište dužno je da u roku od 15 dana od dana registracije upiše promene i u saobraćajnim dozvolama vozila društva. U suprotnom, to je prekršaj predviđen odredbom iz člana 326. Zakona o bezbednosti saobraćaja na putevima za koji je predviđena novčana kazna od 100.000 do 800.000 dinara za pravno lice, a za odgovorno lice u pravnom licu predviđena je kazna od 6.000 do 50.000 dinara.

04. ZAKON O TRGOVINI I PRAVILNIK O EVIDENCIJI PROMETA ROBA I USLUGA

Trgovac je dužan da poseduje isprave o proizvodnji, odnosno nabavci, prevozu, skladištenju i prodaji robe (faktura, carinska isprava, otpremnica, skladišnica i slično), kao i isprave kojima se potvrđuje ispunjenost uslova u pogledu svojstva robe kada je to propisano posebnim propisima. Isprave moraju da prate robu u prevozu i moraju biti u originalu ili kopiji, odnosno u pisanoj ili elektronskoj formi.

Trgovac je dužan da poseduje isprave o prodaji usluga, kao i isprave koje prema posebnim propisima prate pružanje određenih usluga.

Trgovac je dužan da vodi evidenciju o nabavci, prodaji i prodajnoj ceni robe, kao i druge evidencije o isporuci, odnosno prevozu robe.

Evidencija mora biti dostupna u prodajnom objektu, odnosno u trgovini van prodajnog objekta, na mestu koje se prijavi ministarstvu.

Za trgovinu van prodajnog objekta, evidencija se vodi na nivou celokupnog prometa tog trgovca u trgovini van prodajnog objekta na tržištu Republike Srbije.

Roba u trgovini na malo mora imati deklaraciju koja sadrži podatke o nazivu i vrsti robe, sastavu i količini, kao i druge podatke u skladu sa posebnim propisima i prirodom robe, a naročito podatke o proizvođaču, zemlji porekla, datumu proizvodnje i roku upotrebe, uvozniku, kvalitetu (klasi), kao i upozorenje na eventualnu opasnost ili štetnost robe.

Deklaracija se mora nalaziti na robi, odnosno na njenom pakovanju (uključujući privezak, etiketu, alkicu, omot) ili neposredno pored robe na mestu prodaje (npr. rinfuzna roba), u skladu sa naročitim svojstvima robe, istaknuta uočljivo, odnosno u katalogu ili drugom materijalu sa ponudom te robe koji je besplatno dostupan potrošačima na prodajnom mestu, pre kupovine.

Svi opisani podaci moraju biti navedeni na jasan, lako uočljiv i čitljiv način, na srpskom jeziku, na ćiriličnom ili latiničnom pismu.

Deklaracija može da sadrži i podatke na stranim jezicima, kao i žig, GTIN identifikaciju (bar-kod) i druge podatke kojima se bliže identifikuju roba i njena svojstva.

Trgovac je dužan da na jasan, nesumnjiv, lako uočljiv i čitljiv način istakne prodajnu cenu robe/usluga koja se nudi u trgovini na malo.

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In case of failure to provide such notification, responsible person shall be liable to the company concerned and/or its members for any damage resulting from such failure.Every company member shall have the right to receive from a director, upon request in writing and for that member’s own cost, without delay and no later than within eight days of the date of receipt of a request, a copy of every decision adopted by the General Meeting.

* A director may deny a company member the right to information and/or access to the company’s documents and by-laws if:

• there is a reasonable concern that it could be used for purposes detrimental to the company’s interests or for a purpose unrelated to that person’s membership in the company;

• it would cause material damage to the company or its related parties.

Change of the address of the company

In case of change of the address of the company, such change must be made within 15 days in vehicle registrations of the company’s vehicles. Failure to conduct such change in vehicle registrations is infringement from the article 326. of Law on road traffic safety, for which is a fine ranging from RSD 100.000 to 800.000 for a legal entity, and ranging from RSD 6.000 to 50.000 for a responsible person is prescribed.

04. LAW ON TRADE AND RULE BOOK ON TRADE OF GOODS AND SERVICES RECORDSThe trader is obliged to possess the documents on production, procurement, transport, storing and sale of goods (invoice, customs document, dispatch note, warehouse warrant and similar), as well as the documents confirming the fulfilment of conditions in regard to the properties of goods when it is defined through special regulation. Documents have to accompany the goods in transport and to be original ones or copies, in written or electronic form.

The trader is obliged to possess the documents on provision of services as well as the documents accompanying certain services by special regulation.

The trader is obliged to keep records on procurement, sales and selling price of the goods and other records on delivery and/or transport of goods.

Such records must be available in every facility and/or, in case of trade outside the sales facility, at the place on which the Ministry has been notified.

For trade outside the sales facility, the records are kept based on the overall sale of that trader on the market of Republic of Serbia.

Along with the goods in retail enclosed must be a declaration containing data on the name and kind of goods, content and quantity, as well as other data in accordance with special regulation, and especially on producer, country of origin, production date and expiration date, importer, quality (class), as well as warning about potential danger or hazard of the goods.

The declaration must be placed on the goods and/or on the packaging (including tag, label, ring wrapper), or next to the goods at the points of sale (e.g. goods in bulk), in accordance with special properties of goods noticeably displayed, and/or in catalogue or other material with the offer of that goods which is available to consumers for free at the sales point, prior to purchase.

All such data must be put in clear, easy to spot manner in Serbian language, in Cyrillic or Latin alphabet.Declaration may contain data in foreign languages, as well as trade mark, GT/N identification (bar-code) and other information identifying in detail the goods and its features/properties.

The trader is obliged to indicate the selling and unit price of the goods/services in retail in a clear, unambiguous, easy to spot and readable manner.

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Prodajna cena je ukupna, konačna cena po jedinici robe, ili date količine robe, odnosno konačna cena usluge, uključujući sve poreze i dažbine.

Trgovac je dužan da na prodajnom mestu ima vidno istaknuto poslovno ime, odnosno naziv ili skraćeno poslovno ime.

Trgovac na malo je dužan da na jasan, nesumnjiv i lako uočljiv način istakne radno vreme na prodajnom objektu i da se u svakom trenutku pridržava označenog radnog vremena.

Trgovac može da nudi robu/usluge sa naročitim prodajnim podsticajima* (akcija, popust, rasprodaja, promocija i sl.), odnosno pod povoljnijim uslovima u odnosu na redovnu ili prethodnu ponudu. To može činiti sniženjem cena, posebnim uslovima prodaje, isporuke ili drugim pogodnostima, obećanjem nagrade, učešćem u nagradnoj igri, pratećim poklonima, odnosno drugim pogodnostima u skladu sa zakonom. *Ako je razlog za prodajni podsticaj eventualno umanjenje upotrebne vrednosti robe ( roba sa greškom, oštećenjem, pred istekom roka trajanja i sl. ), taj razlog se mora jasno istaći.

Zabranjeno je nuđenje prodajnih podsticaja na robu koje ima u tako maloj količini da je očigledno da se time namerava privlačenje kupaca radi navođenja na kupovinu druge robe.

Ponuda prodajnog podsticaja, mora da sadrži:1. određivanje vrste podsticaja (popust, prateći poklon, učešće u nagradnoj igri ili druga pogodnost);2. precizno i jasno određenje robe/usluge na koju se odnosi;3. period važenja podsticaja, sa naznakom datuma početka;4. sve eventualne posebne uslove vezane za ostvarivanje prava na podsticaj;5. ukupne troškove vezane za dobijanje ili preuzimanje robe, uključujući isporuku, odnosno napomenu o

troškovima na teret kupca.

Privredna društva i druga pravna lica i preduzetnici koji obavljaju promet robe ili vrše usluge u prometu robe, vode evidenciju o primljenoj i prodatoj, odnosno isporučenoj robi i izvršenim uslugama u Knjizi evidencije prometa i usluga - obrascu KEPU koji je odštampan uz Pravilnik o evidenciji prometa robe i usluga.

U knjigu evidencije unose se podaci o poslovnim promenama vezanim za promet robe i vršenje usluga (nabavka, prodaja, povraćaj, otpis, rashod, promena cena itd.) najkasnije narednog dana za prethodni dan.

Knjiženje u Knjizi evidencije vrši se na osnovu verodostojnih knjigovodstvenih isprava (fakturа, dostavnicа, prijemnicа, dnevnog izveštaja fiskalne kase - odnosno fiskalnog dokumenta, zapisnika, popisne liste, reversa, potvrda, ugovora o izvršenoj usluzi i dr.), a obveznik - komisionar - i na osnovu prijemno-evidencionog lista - obrasca KR i evidencije isplaćene i vraćene robe - obrasca KR-1, koji čine sastavni deo Pravilnika o evidenciji prometa robe i usluga.

Otpremnica, faktura, dostavnica, prijemnica ili druga odgovarajuća isprava za robu obavezno sadrži: naziv, sedište i žiro-račun isporučioca robe odnosno prodavca, mesto i adresu objekta iz koga se roba otprema sa imenom i prezimenom i potpisom lica koje je ju je izdalo, broj pod kojim je isprava evidentirana u propisanoj evidenciji i datum izdavanja isprave, naziv i adresu primaoca robe i potpis lica koje je robu primilo, naziv, količinu, cenu po jedinici mere, ukupnu vrednost robe i podatke o njenom prevozniku.

05. ZAKON O PORESKOM POSTUPKU I PORESKOJ ADMINISTRACIJIPoreski obveznici - pravna lica koja vrše obradu i unos podataka u poslovne knjige na računaru, dužni su da na zahtev poreskog organa obezbede:

1. izvod podataka iz svojih elektronski vođenih poslovnih knjiga i evidencija, u uređenim strukturiranim kompjuterskim datotekama, u standardnom obliku koji omogućava jednostavnu dalju elektronsku obradu podataka;

2. pristup i uvid u podatke u svojim elektronski vođenim poslovnim knjigama i evidencijama;3. pristup i uvid u softversku i hardversku opremu, kao i bazu podataka koja se koristi u okviru sistema za

elektronsko vođenje poslovnih knjiga i evidencija i omoguće test pravilnosti elektronskih programa i elektronske obrade podataka.

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Selling price is the total, final price per unit of goods, with tax included.

The trader is obliged to display the business name or a shortened business name in a noticeable position.

The retailer is obliged to display the working hours in a clear and easy to spot manner on a sales facility and/or another point of sale and to adhere to the indicated working hours at all time.

The trader may offer goods/services with special sale incentives * (sales campaign, discount, sale, promotion and similar) and/or offer them under more favourable conditions in comparison with regular or previous offer, particularly at a lowered price, special sales and delivery conditions or other incentives, with a prize promised, participation in a prize contest, gifts and/or other incentives in accordance with the law.

* If the reason for sales incentive is potential reduction of use value of the goods (flawed good, damaged goods, near expiration date etc), such reason must be indicated with the mark of the type of the incentive.

It is forbidden to offer sales incentives for the goods in such small quantities that is obvious that the intention is to attract byuers to buy other goods.

Sales incentives must contain:1. kind of incentive defined (discount, gift with the product, participation in a prize contest, or some other

incentive);2. precisely and clearly determined goods/services that it pertains to;3. duration of the incentive, with beginning date indicated;4. all possibly present conditions related to using the right on an incentive5. total expenses of receiving or taking over of goods, including delivery and/or all expenses on the burden

of the consumer.

Companies, other legal entities and entrepreneurs which perform trade of goods activities and provide services, are obliged to keep records on received, sold and delivered goods and services provided in the Book of trade and services records - KEPU form enclosed with Rule book on trade of goods and services records.

In the records book, data on business changes in relation to trade of goods and services providing (procurement, sale, returns, write-off, expense etc) is entered no later than on the next day for the previous day.

Entries into the records book are entered based on the authentic documents (invoice, POD, receipt, daily cash register report or fiscal document, minutes, inventory list, confirmation, agreement on the service provided etc), and obligor - commission agent also based on the reception records – KR form and paid-up and returned goods records – KR-1 form, which are enclosed with the Rule book on trade of goods and services goods.

Bill of lading, invoice, POD, receipt any other suitable document must contain the following information: name, address and bank account of the supplier and/or buyer, city and address of the location goods are being shipped from, with full name and signature of the person who sent the goods, unique reference number and the date of the document, name, address and signature of the person who received the goods, description of the goods, including name, price per unit and total amount price and information about carrier of the goods.

05. LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

Taxpayers – legal persons who perform processing and entry of data into books on the computer shall be under obligation to provide, at the request of tax authority:

1. excerpt from data from their electronically kept books and records, in organised structured computer files, in a standard form enabling further simple data processing;

2. access to and insight into data in their electronically kept books and records;3. access to and insight into software and hardware equipment and database used within the system for

electronic keeping of books and records and enable the test of correctness of electronic programmes and electronic data processing.

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Podaci i način uvida u navedene podatke moraju biti obezbeđeni na jedan od sledećih načina:

1. na elektronskim medijima;2. upotrebom savremenih telekomunikacijskih usluga;3. neposrednim uključenjem poreskog organa u sistem poreskog obveznika (lokalni priključak);4. posrednim uključenjem poreskog organa u sistem poreskog obveznika preko telekomunikacijskih veza (daljinsko priključenje).

U navedenim slučajevima, potrebno je obezbediti odgovarajući stepen zaštite, čuvanja tajnosti i celovitosti podataka.

Obveznici koji elektronski obrađuju podatke dužni su da:

1. podatke koji su izrađeni ili primljeni u elektronskoj formi čuvaju u elektronskoj formi i omoguće njihovu dostupnost u elektronskoj formi;2. omoguće čitljivost originalnih podataka;3. omoguće uredno čuvanje podataka u zakonom propisanom periodu;4. omoguće pristup do elektronski vođenih poslovnih knjiga i evidencija, čak i kada su čuvane u elektronskom obliku kod drugih lica ili u drugoj državi;5. čuvaju podatke u odgovarajućem obliku koji omogućava inspekcijski pregled u razumnom vremenu;6. obezbede autentičnost izdatih dokumenata i onoga koji ih je izdao, kao i integritet sadržaja izdatih dokumenata.

Poreski obveznik - pravno lice - mora poreskom organu, na njegov zahtev, dati na raspolaganje dokumentaciju iz koje se vidi pun opis elektronskog sistema za vođenje poslovnih knjiga i evidencija. Dokumentacija mora posedovati sledeće opise:

1. elektronska rešenja (osnova, građenje i delovanje);2. podsistem i datoteku (sadržaj, struktura, odnosi);3. funkcionalne postupke u okviru elektronskih rešenja;4. kontrolu koja obezbeđuje pravilno i sigurno delovanje elektronskih rešenja;5. kontrolu koja sprečava neovlašćeno dodavanje, promenu ili brisanje unetih elektronskih zapisa.

Svaka promena elektronskih rešenja (elektronskih programa postupaka i datoteka) mora biti dokumentovana po vremenskom nastanku promene, zajedno sa uzrokom, vrstom, posledicom i datumom promene.

Informacije o činjenicama od značaja za oporezivanje mogu uskratiti:

1. članovi porodice poreskog obveznika, u smislu zakona kojim se uređuje porez na dohodak građana;2. sveštenik, advokat, poreski savetnik, revizor i lekar, o onome što im je poreski obveznik poverio ili su u tom svojstvu saznali, a odnosi se na poresku obavezu poreskog obveznika.

Od 1. jula 2014. godine, sva pravna lica i preduzetnici podnose poreske prijave, osim izmenjene poreske prijave, isključivo u elektronskom obliku, ako ovim zakonom nije drukčije uređeno.

06. ZAKON O POREZIMA NA IMOVINU

Za imovinu koju stekne, započne ili prestane da koristi u toku godine, ili mu po drugom osnovu nastane ili prestane poreska obaveza, obveznik poreza na imovinu podnosi poresku prijavu u roku od 30 dana od dana nastanka takve promene.

Za imovinu za koju je podneo poresku prijavu, obveznik koji vodi poslovne knjige dužan je da do 31. marta svake poreske godine podnese poresku prijavu sa utvrđenim porezom za tu godinu.

Za imovinu za koju je podneo poresku prijavu, obveznik koji ne vodi poslovne knjige dužan je da podnese poresku prijavu do 31. januara poreske godine - ako je na toj imovini došlo do promena od uticaja na visinu poreske obaveze o kojima nisu sadržani podaci u podnetoj prijavi.

Ako fizičko lice u toku poreske godine postane obveznik koji vodi poslovne knjige, dužno je da u roku od 30 dana od dana nastale promene podnese poresku prijavu za nepokretnosti koje čine imovinu u njegovim poslovnim knjigama.

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Data and manner of insight into such data must be provided in one of the following manners:

1. on electronic mediums;2. by use of modern telecommunication services;3. direct connections of the tax authority with the taxpayer’s system (local connection);4. indirect connection of the tax authority with the taxpayer’s system through telecommunication means

(remote connection).

In such cases it’s necessary to provide an adequate level of protection, preservation of confidentiality and integrity of data.

Taxpayers who process data electronically are obliged to:

1. keep in electronic form data processed or received in electronic form and enable access to such data in electronic form;

2. enable readability of original data;3. enable due keeping of data during the period prescribed by the law;4. enable access to electronically kept books and records, even when kept in electronic form by other persons

or in a different state;5. keep data in adequate form enabling inspection in reasonable time;6. ensure authenticity of issued documents and the person who issued such documents, as well as the

integrity of the contents of the issued documents.

Taxpayer – legal entity – shall be under the obligation to make available to the tax authority, at its request, documents providing full description of the electronic system for keeping books and records. Such documents must include the following descriptions:

1. electronic solutions (base, build, run);2. subsystem and files (contents, structure, relations);3. functional procedures within electronic solutions;4. control enabling correct and safe operation of electronic solutions;5. control preventing unauthorized addition, change or deletion of entered electronic records.

Each change in electronic solutions (electronic programs, procedures and databases) must be documented in accordance with the time the change took place, along with the cause, type, consequence and date of such change.

Information on facts relevant for taxation may be withheld by:1. taxpayer’s family members, in terms of legislation governing personal income tax;2. member of clergy, tax advisor, auditor and doctor in regards to what the taxpayer has confided in them or

what they have learned in this capacity, which relates to the taxpayer’s tax liability.

As of July 1, 2014, all legal entities and entrepreneurs shall file their tax returns, except for the altered tax return, solely in electronic form, if this law does not prescribe otherwise.

06. LAW ON PROPERTY TAX

Any taxpayer who acquires, begins to or stops using property in the course of the year, or if his tax liability starts running or ceases on other grounds, shall file a tax return within 30 days from the date of such occurrence.

For the property included in the tax return, the taxpayer that keeps financial records is obliged to file a tax return with the property tax determined, by the March 31 of each tax year.

For the property included in the tax return, the taxpayer who does not keep financial records is obliged to file tax return by the January 31 – if a change occurred that effects the amount of tax due, and the information regarding the change are not included in the tax return.

If a natural person, in the course of the tax year, becomes a taxpayer that keeps financial records, he is obliged to file a tax return regarding real estate that are constituting the assets in his financial records, within a 30 days period starting from the day of the change.

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Preduzetnik koji vodi poslovne knjige dužan je da za imovinu koju u toku poreske godine prestane da evidentira u poslovnim knjigama podnese poresku prijavu u roku od 30 dana od nastale promene.

07. ZAKON O POREZU NA DOBIT PRAVNIH LICA

Poreski obveznik dužan je da nadležnom poreskom organu podnese poresku prijavu u kojoj je obračunat porez i poreski bilans za period za koji se utvrđuje porez, kao i drugu dokumentaciju koju nadležni organ zatraži. Poreska prijava podnosi se u roku od 180 dana od dana isteka perioda za koji se utvrđuje poreska obaveza, osim u slučaju statusnih promena, likvidacije ili stečaja poreskog obveznika, kada se podnosi u roku od 15 dana od dana isteka roka propisanog za podnošenje finansijskih izveštaja.

Obveznik poreza koji u toku godine otpočne sa obavljanjem delatnosti dužan je da podnese poresku prijavu u roku od 15 dana od dana upisa u registar nadležnog organa. U poreskoj prijavi obveznik daje procenu prihoda, rashoda i dobiti za poreski period koji, za obveznika registrovanog do 15. u mesecu, započinje mesecom u kome je registrovan, a za obveznika registrovanog od 16. do kraja meseca, prvim narednim mesecom.

08. ZAKON O SPREČAVANJU PRANJA NOVCA I FINANSIRANJU TERORIZMA

Obveznici, u smislu ovog zakona, su: banke, ovlašćeni menjači, društva za upravljanje investicionim fondovima, društva za upravljanje dobrovoljnim penzijskim fondovima, davaoci finansijskog lizinga, društva za osiguranje, društva za posredovanje u osiguranju, društva za zastupanje u osiguranju i zastupnici u osiguranju, koji imaju dozvolu za obavljanje poslova životnog osiguranja, lica koja se bave poštanskim saobraćajem, brokersko-dilerska društva, organizatori posebnih igara na sreću u igraonicama, priređivači igara na sreću koje se organizuju putem interneta, telefona ili na drugi način putem telekomunikacionih veza, preduzeća za reviziju, ovlašćeni revizori.

Obveznicima se smatraju i preduzetnici i pravna lica koja vrše sledeće delatnosti:posredovanje u prometu nepokretnosti, pružanje računovodstvenih usluga, poresko savetovanje, posredovanje u sklapanju kreditnih poslova i davanju zajmova, faktoring i forfeting, davanje jemstava, pružanje usluga prenosa novca i advokati.

Pranjem novca, u smislu ovog zakona, smatra se: konverzija ili prenos imovine stečene izvršenjem krivičnog dela, prikrivanje ili netačno prikazivanje prave prirode, porekla, mesta nalaženja, kretanja, raspolaganja, vlasništva ili prava u vezi sa imovinom koja je stečena izvršenjem krivičnog dela, kao i sticanje, držanje ili korišćenje imovine stečene izvršenjem krivičnog dela.

Po Zakonu o sprčavanu pranja novca i finansiranja terorizma obveznik je dužan da sprovode mere i radnje pre, u toku i nakon vršenja transakcije ili uspostavljanja poslovnog odnosa, a te mere i radnje obuhvataju:

• poznavanje stranke i praćenje njenog poslovanja (u daljem tekstu: poznavanje i praćenje stranke); • dostavljanje informacija, podataka i dokumentacije Upravi za sprečavanje pranja novca; • određivanje lica odgovornog za izvršavanje obaveza iz ovog zakona (u daljem tekstu: ovlašćeno lice) i

njegovog zamenika, kao i obezbeđivanje uslova za njihov rad; • redovno stručno obrazovanje, osposobljavanje i usavršavanje zaposlenih; • obezbeđivanje redovne unutrašnje kontrole izvršavanja obaveza iz ovog Zakona; • izrada spiska pokazatelja (indikatora) za prepoznavanje lica i transakcija za koje postoje osnovane sumnje da

se radi o pranju novca ili finansiranju terorizma; • vođenje evidencija, zaštita i čuvanje podataka iz tih evidencija; • sprovođenje mera iz ovog zakona u poslovnim jedinicama i društvima kćerkama u većinskom vlasništvu

obveznika u stranim državama; • izvršavanje drugih radnji i mera na osnovu ovog Zakona.

Obveznik je dužan da izradi listu indikatora za prepoznavanje lica i transakcija za koje postoje osnovi sumnje da se radi o pranju novca ili finansiranju terorizma.

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Entrepreneur that keeps financial records is obliged to file tax declaration regarding the property he ceases to register in financial records in the course of a tax year, within 30 days of mentioned change.

07. LAW ON CORPORATE PROFIT TAX

The taxpayer is obliged to submit the tax return to the Tax Administration, with tax calculation and tax balance sheet included, for the tax period in question, and all the other documentation requested by the tax authorities. Tax declaration shall be filed within period of 180 days, starting after the last day of the tax period. In case of status changes, liquidation and bankruptcy, tax return shall be filed within a 15-day period, starting after the last day of the deadline for submitting financial reports.

Any taxpayer who starts up a business in the course of the year is obliged to file tax return within 15 days from the date of registration before competent authorities. In the tax return, taxpayer shall include an assessment of income, expenses and profit for the tax period in question, which, for the taxpayers registered by 15th of the month, starts in the month of the registration, and for taxpayers registered starting from thee 16th of the month, starts in the following month.

08. LAW ON THE PREVENTION OF MONEY LAUNDERING AND TERRORISAM FINANCING

Obliged entities, under this law, are: banks, Investment fund management companies, voluntary pension fund management companies, financial leasing providers, insurance companies, insurance brokerage companies, insurance agency companies and insurance agents with a license to perform life insurance business, persons dealing with postal communications, broker-dealer companies, organizers of special games of chance in casinos, organizers of games of chance operated on the Internet, telephone, or in any other manner using telecommunication networks, auditing companies, licensed auditors.

Obligors’ shall include both entrepreneurs and legal persons exercising the following professional activities:intermediation in real-estate transactions, provision of accounting services, tax advising, intermediation in credit transactions and provision of loans, factoring and forfeiting, provision of guarantees, provision of money transfer services and attorneys at Law.

For the purposes of this Law, money laundering means the following: conversion or transfer of property acquired through the commission of a criminal offence; concealment or misrepresentation of the true nature, source, location, movement, disposition, ownership of or rights with respect to the property acquired through the commission of a criminal offence; acquisition, possession, or use of property acquired through the commission of a criminal offence;

Under the Law on prevention of money laundering and terrorisam financing the aforementioned entities are obliged to conduct actions and measures before, during the course of, and following the execution of a transaction or establishment of a business relationship. The actions and measurs include:

• Knowing the customer and monitoring of their business transactions (hereinafter referred to as: ‘customer due diligence’);

• Sending information, data, and documentation to the APML; • Designating persons responsible to apply the obligations laid down in this Law (hereinafter referred to as: a

compliance officer) and their deputies, as well as providing conditions for their work; • Regular professional education, training and improvement of employees; • Providing for a regular internal control of the implementation of the obligations laid down in this Law; • Developing the list of indicators for the identification of persons and transactions with respect to which

there are reasons for suspicion of money laundering or terrorism financing; • Record keeping, protection and keeping of data from such records; • implementation of the measures laid down in this Law in obligor branches and majority-owned subsidiaries

located in foreign countries; • implementing other actions and measures based on this Law

The obliged entity is required to create a list of indicators for recognition of persons and transactions that pose a risk in terms of money laundry or terrorism financing.

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Kod izrade liste obveznik i advokat uzimaju u obzir složenost i obim izvršenja transakcija, neuobičajeni način izvršenja, vrednost ili povezanost transakcija koje nemaju ekonomski ili pravno osnovanu namenu, odnosno nisu usaglašene ili su u nesrazmeri sa uobičajenim, odnosno očekivanim poslovanjem stranke, kao i druge okolnosti koje su povezane sa statusom ili drugim karakteristikama stranke.

Obveznik je dužan da prilikom utvrđivanja osnova sumnje da se radi o pranju novca ili finansiranju terorizma i drugih okolnosti u vezi sa tim, primenjuju listu indikatora.

Ako Uprava za sprečavanje pranja novca oceni da u vezi sa određenim transakcijama ili licima postoje osnovi sumnje da se radi o pranju novca ili finansiranju terorizma, može od obveznika da zahteva:

• podatke iz evidencija o strankama i transakcijama koje obveznik vodi na osnovu člana 81. stav 1. ovog zakona; • podatke o novcu i imovini stranke kod obveznika; • podatke o prometu novca ili imovine stranke kod obveznika; • podatke o drugim poslovnim odnosima stranke uspostavljenim kod obveznika; • druge podatke i informacije potrebne za otkrivanje ili dokazivanje pranja novca ili finansiranja terorizma.

Uprava može da zahteva od obveznika i podatke i informacije iz stava 1. ovog člana koji se odnose na lica koja su učestvovala ili sarađivala u transakcijama ili poslovima lica za koje postoje osnovi sumnje da se radi o pranju novca ili finansiranju terorizma. U slučajevima iz st. 1. i 2. ovog člana, obveznik je dužan da Upravi, na njen zahtev, dostavi svu potrebnu dokumentaciju.

Obveznik je dužan da podatke, informacije i dokumentaciju iz ovog člana Upravi dostavi bez odlaganja, a najkasnije u roku od osam dana od dana prijema zahteva, ili omogući Upravi direktan elektronski pristup tim podacima, informacijama ili dokumentaciji, bez naknade. Uprava može u svom zahtevu odrediti i kraći rok ukoliko je to neophodno radi donošenja odluke o privremenom obustavljanju izvršenja transakcije ili u drugim hitnim slučajevima.

09. ZAKON O FISKALNIM KASAMA

Lice koje je upisano u odgovarajući registar za promet dobara na malo, odnosno za pružanje usluga fizičkim licima dužno je da vrši evidentiranje svakog pojedinačno ostvarenog prometa preko fiskalne kase.

Obveznik može da otpočne obavljanje delatnosti prometa dobara na malo, odnosno pružanja usluga fizičkim licima, posle fiskalizacije fiskalne kase i njenog instaliranja u objektu, odnosno na mestu na kom se obavlja promet.

Obveznik je dužan da redovno štampa dnevni, odnosno periodični izveštaj, na kraju radnog dana ili na kraju radnog perioda.

Obveznik je dužan da kontrolnu traku i fiskalni račun, dnevni izveštaj i periodični izveštaj fiskalne kase (čija sadržina je detaljno definisana članovima 12, 13. i 14. Zakona o fiskalnim kasama) čuva najmanje tri godine. Rok od tri godine počinje da se računa od prvog dana naredne godine u odnosu na godinu u kojoj su kontrolna traka i fiskalni dokumenti štampani.

Obveznik je dužan da vodi knjigu dnevnih izveštaja za svaku fiskalnu kasu. Knjigu dnevnih izveštaja obveznik je dužan da čuva na mestu na kome vrši promet dobara na malo, odnosno mestu pružanja usluga i to u roku od tri godine.Obveznik je dužan da jednom godišnje obavi tehnički pregled fiskalne kase. Ovaj rok se računa počev od prve fiskalizacije fiskalne kase.

Rezultati tehničkog pregleda se upisuju u servisnu knjižicu koju je obveznik dužan da čuva uz fiskalnu kasu na koju se odnosi.

U slučaju da proizvođaču fiskalne kase bude oduzeta saglasnost za stavljanje fiskalne kase u promet (koju daje vlada na predlog ministarstva trgovine), obveznik je dužan da zaključi ugovor o servisiranju sa drugim ovlašćenim servisom, u roku od osam dana od dana određivanja novog proizvođača.

Obveznik je dužan da u slučaju krađe, uništenja ili oštećenja fiskalne kase usled više sile, u roku od tri dana o tome obavesti Poresku upravu.

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When creating a list, the obliged entity and attorney at law take into the consideration complexity and volume of transactions, unordinary manner in conducting transactions, value or interconnection of transactions which don’t have economically or legally based intention, i.e. the transactions are not harmonized, or there is a discrepancy compared to the ordinary and expected business operation of the party, as well as other circumstances connected to the status or other characteristics of the party.

When determing is there a grounds for suspicion on money laundering or terrorism financing the obliged entity is required to apply the list of indicators.

If The Administration for the Prevention of Money Laundering (APML) assesses that there is a ground for suspicion on money laundering or terrorism financing in certain transactions or persons, it may request the following from the obligor:

• data from the customer and transaction records kept by the obligor based on Article 81, paragraph 1 of this Law; • data about money and property of a customer in the obligor; • data about transactions of money and property of a customer in the obligor; • data about other business relations of a customer established in the obligor; • other data and information needed in order to detect and prove money laundering or terrorism financing.

The APML may also request from the obligor data and information referred to in paragraph 1 of this Article concerning the persons that have participated or cooperated in transactions or business activities with a person regarding who there are grounds for suspicion on money laundering or terrorism financing. In the cases referred to in paragraphs 1 and 2 of this Article, the obligor shall send all the required documentation to the APML at its request.

The obligor shall send the data, information and documentation referred to in this Article to the APML without delay, and no later than eight days from the date of receipt of the request, or provide the APML with a direct electronic access to such data, information or documentation, without any fees. The APML may also set in its request a shorter deadline for sending data, information and documentation if that is necessary in order to decide on a temporary suspension of a transaction or in other urgent cases.

09. LAW ON FISCAL CASH REGISTERS Person enlisted in the proper registry for retail of goods and provision of services to natural persons is obliged to record each individual turnover via cash register.

Obligor may commence the activity of retail of goods and provision of services to natural persons only after the fiscalisation of the fiscal cash register and its installment in the facility, or in a place where he carries on the activity.

The obligor is required to regularly print daily and periodical reports, at the end of the workday or a work period.

The obligor is required to keep the control tape, fiscal receipts, daily reports and periodical reports (whose content is precisely defined by articles 12, 13. and 14. of Law on fiscal cash registers) for minimum of three years. The three years term starts on the first day of the year following the year in which the control tape and fiscal documents were printed.

The obligor is required to keep the book of daily reports for each of the fiscal cash registers. Obligor is required to store the book of daily reports in the place where he carries on the activity of retail of goods or provision of services, for three years.

The obligor is required to perform the technical inspection of the fiscal cash register once a year, starting at the year of the fiscalization of the cash register.

The results of the technical inspection shall be entered in the service book, which the taxpayer is required to store with the cash register to which it relates.

In the case that manufacturer’s license for sale of fiscal cash registers (issued by the Government on the request by the Ministry of Commerce) was revoked, the obligor is requested to enter into servicing contract with another authorized service, within eight days after the appointment of new manufacturer.In the case that the fiscal cash register was stolen, destroyed or damaged by a force majeure, obligor is requested to notify the Tax Administration within three days after such occurrence.

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10. ZAKON O BEZBEDNOSTI HRANE I UVOĐENJE SISTEMA ANALIZE OPASNOSTI I KRITIČNIH KONTROLNIH TAČAKA (HACCP SISTEM) Pravna lica i preduzetnici koji se bave proizvodnjom i prometom hrane i hrane za životinje (subjekti u poslovanju hranom), dužna su da prilagode svoje poslovanje odredbama ovog zakona.

Poslovanje hranom jeste svaka delatnost, javna ili privatna, koja se obavlja radi sticanja dobiti ili ne, u bilo kojoj fazi proizvodnje, prerade i prometa hrane. Promet na malo jeste rukovanje hranom, odnosno njena prerada, priprema, skladištenje, na mestu prodaje ili isporuke potrošaču, delatnost pripreme i posluživanja hrane, a naročito u prodavnicama, supermarketima, megamarketima, objektima kolektivne ishrane (kantine, bolnice, vrtići, škole i sl.), objektima javne ishrane (javne kuhinje), ugostiteljskim objektima, kao i ketering usluge i usluge isporuke gotove hrane.

Subjekti u poslovanju hranom su dužni da obezbede da u svim fazama proizvodnje, prerade i prometa hrane koje su pod njihovom kontrolom, budu ispunjeni propisani uslovi u vezi sa higijenom hrane, u skladu sa ovim zakonom i drugim propisima (član 45 Zakona). Odredbom člana 47. stav 1. zakona propisano je da „subjekti u poslovanju hranom dužni su da uspostave sistem za osiguranje bezbednosti hrane u svim fazama proizvodnje, prerade i prometa hrane, osim na nivou primarne proizvodnje, u svakom objektu pod njihovom kontrolom, u skladu sa principima dobre proizvođačke i higijenske prakse i analize opasnosti i kritičnih kontrolnih tačaka (HACCP)“.

• HACCP sistem (Hazard Analysis and Critical Control Points) je sistemska metoda, zasnovana na sedam principa (Codex Alimentarius), kojom se utvrđuju, ocenjuju i nadziru faktori rizika u proizvodnji, preradi i prometu životnih namirnica.

• HACCP sistem predstavlja niz uzastopnih aktivnosti kojima se, na osnovu analize rizika i preventivnih mera, obezbeđuje proizvodnja zdravstveno ispravnih i higijenski odgovarajućih prehrambenih proizvoda visokog nivoa kvaliteta.

Definisan u najkraćem, HACCP je sistem koji obuhvata niz postupaka za kontrolu procesa i osetljivih tačaka u lancu proizvodnje hrane, a sa krajnjim ciljem da potrošač koristi namirnice u stanju i na način koji će biti bezbedan za njegovo zdravlje.

Sertifikacija HACCP sistema nije obavezna prema Zakonu. Sertifikacija HACCP sistema je potrebna jedino ukoliko se subjekat bavi izvozom svojih prehrambenih proizvoda, pa kupac iz inostranstva traži HACCP sertifikat ili ukoliko subjekt učestvuje na tenderu.

Sertifikaciju HACCP sistema sprovode nezavisne sertifikacione kuće koje su akreditovane za tu delatnost od strane Akreditacionog tela Srbije - ATS i/ili Evropske kooperacije za akreditaciju - EA. Cenu sertifikacije utvrđuju sertifikacione kuće. Izdati sertifikat važi 3 godine od datuma izdavanja, a na svakom izdatom sertifikatu piše datum važnosti. U periodu trajanja sertifikata obavezna je godišnja nadzorna provera, inače se sertifikat povlači. Resertifikacija podrazumeva isti postupak kao i inicijalno ocenjivanje, dakle ponovno detaljno preispitivanje dokumentacije i ocenjivanje.

Važno je napomenuti da je odredbom člana 48. stav 2. Zakona predviđeno da je subjekt u poslovanju hranom dužan da ima u stalnom radnom odnosu odgovorno lice odgovarajuće stručne spreme za sprovođenje dobre proizvođačke i higijenske prakse i primenu HACCP. Stručna sprema ne podrazumeva neku posebnu struku tog lica (iako je Zakonom to određeno). Dovoljno je da od strane direktora bude određeno odgovorno lice (može biti i sam direktor) pod pretpostavkom da je to lice upoznato sa pravilima HACCP pri čemu bi ono odgovaralo u slučaju dolaska inspekcije. Dakle, bez obzira na to na koji će se način uvesti HACCP sistem neophodno je ispunjenje ovog zakonskog uslova.

Obaveza upisa u Centralni registar objekata

Odredbom člana 15. Zakona propisano je da “Proizvodnjom i prometom hrane i hrane za životinje može da se bavi pravno lice i preduzetnik koji je registrovan u Registar privrednih subjekata i koji je upisan u Centralni registar objekata (u daljem tekstu: Centralni registar) koji vodi ministarstvo”. Dalje, (stav 2) “Pravno lice i preduzetnik iz stava 1. ovog člana upisuje se u Registar privrednih subjekata u skladu sa zakonom kojim se uređuje registracija privrednih subjekata”.

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10. LAW ON FOOD SAFETY AND INTRODUCTION OF HAZARD ANALYSIS AND CRITICAL CONTROL POINTS SYSTEM (HACCP SYSTEM)Legal persons and entrepreneurs engaged in the production and trade of food and feed (food business operators) are obliged to adjust their activities with regulations of this Law.

Food business is any activity, whether public or private and whether for profit or not, related to any stage of production, processing and circulation of food.

Retail sale is handling of food, its processing, preparation, storage at the place of sale or delivery to the consumer, food preparation and serving activities, especially in stores, supermarkets, hypermarkets, collective feeding facilities (canteens, hospitals, kindergartens, schools and the like), public feeding facilities (soup kitchens), Restaurants, as well as catering services and ready-made meal delivery service.

Food business operators shall ensure the fulfillment of the prescribed food hygiene requirements in all stages of food production, processing and circulation under their control, in compliance with this Law and other regulations.

Provision of Article 47 paragraph 1 of the Law states: „Food business operators shall establish system for ensuring food safety in all stages of food production, processing and circulation, other than on the primary production level, in all facilities under their control, in accordance with the principles of good production and hygienic practice and hazard analysis and critical control points (HACCP) “.

HACCP system (Hazard Analysis and Critical Control Points) is systematic method, based on the seven principles (Codex Alimentarius), that is used to determine, assess and monitor risk factors in food production, processing and circulation.HACCP system is a sequence of activities, based on risk analysis and preventive measurements, that provides production of high quality food that Is hygienically adequate and healthy.

Concisely defined, HACCP is a system that includes a range of procedures for control of quality and sensitive points in food production chain, and the ultimate goal is consummation of food in the state and in a manner that will be safe for the health of consumers.

HACCP system certification is not obligatory under the Law. HACCP system certification is required only if the subject is engaged in exporting their food products, and the foreign buyer is requesting HACCP certificate, or if the subject is participating in the tender.

Independent certification bodies accredited for that purpose by the Accreditation Body of Serbia - ATS and / or the European Cooperation for Accreditation – EA, conduct HACCP certification. Certification price is set by certification bodies. Certificate is valid for three years from the day of issue, and on each certificate, the date of issuance is clearly stated. During the certificate validity period, there is a mandatory annual supervisory control, otherwise the certificate is withdrawn. Recertification involves the same procedure as the initial assessment – another thorough review of the documentation and a new assessment.

It should be noted that provision of Art. 48 paragraph 2 states that any food business operator shall have a full-time employee with the appropriate educational qualifications who is responsible for the conduct of good production and hygienic practice and application of the HACCP system. An appropriate educational qualification does not imply any particular profession of the person (although the Law indicates so). It’s enough that the director appoints a person responsible (it can be the director himself), under assumption that the person appointed is familiar with the rules of HACCP, in which case he would be the responsible person, in case of inspection. Therefore, regardless of the mode in which the HACCP system is to be introduced, it is necessary to meet this legal requirement.

Entry in the Central Register of facilities obligation

Provision of Article 15. of the Law states that „Any legal person or entrepreneur that is entered in the Register of Economic Operators and the Central Register of Facilities (hereinafter referred to as: the Central Register) kept by the Ministry may engage in the production and circulation of food and feed“. Further on (paragraph 2) „The legal person and entrepreneur referred to in paragraph 1 of this Article shall be entered in the Register of Economic Operators in accordance with the law governing the registration of economic operators“.

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11. ZAKON O REVIZIJIRevizija je obavezna za redovne godišnje finansijske izveštaje velikih i srednjih pravnih lica, kao i svih pravnih lica, odnosno preduzetnika čiji poslovni prihod ostvaren u prethodnoj poslovnoj godini prelazi 4.400.000 evra u dinarskoj protivvrednosti.

Revizija konsolidovanih finansijskih izveštaja obavezna je za matična pravna lica koja sastavljaju konsolidovane finansijske izveštaje.

Skupština, odnosno organ utvrđen opštim aktom pravnog lica kod kojeg se vrši revizija, bira društvo za reviziju najkasnije do 30. septembra poslovne godine na koju se revizija odnosi.

Pravno lice kod kojeg se obavlja revizija dužno je da društvu za reviziju stavi na raspolaganje svu potrebnu dokumentaciju, isprave i izveštaje, omogući pristup svim programima i elektronskim zapisima, uključujući štampani materijal i kopije na elektronskim medijima, kao i da pruži informacije o programima i sve informacije potrebne za obavljanje revizije.

Radnu dokumentaciju koju prikuplja i priprema licencirani ovlašćeni revizor, društvo za reviziju čuva najmanje šest godina, počevši od poslovne godine na koju se revizija odnosi.

12. ZAKON O RAČUNOVODSTVU

Pravna lica dužna su da poslovne knjige vode tako da je mogući izvršiti:1. kontrolu ulaznih podataka;2. kontrolu ispravnosti unetih podataka;3. uvid u promet i stanje računa glavne knjige;4. uvid u hronologiju obavljenog unosa poslovnih promena;5. čuvanje i korišćenje podataka.

Lica koja sastavljaju i vrše prijem računovodstvenih isprava, dužna su da računovodstvenu ispravu i drugu dokumentaciju u vezi sa nastalom promenom dostave na knjiženje najkasnije u roku od tri radna dana od dana kada je poslovna promena nastala, odnosno u roku od tri radna dana od datuma prijema.

Lica koja vode poslovne knjige, posle sprovedene kontrole primljenih računovodstvenih isprava, dužna su da računovodstvene isprave proknjiže u poslovnim knjigama najkasnije u roku od pet radnih dana od dana prijema.

Poslovne knjige predstavljaju jednobrazne evidencije o stanju i promenama na imovini, obavezama i kapitalu, prihodima i rashodima pravnih lica i preduzetnika. Poslovne knjige su dnevnik, glavna knjiga i pomoćne knjige.

Dnevnik i glavna knjiga vode se po sistemu dvojnog knjigovodstva.

Dnevnik je poslovna knjiga u koju se evidencije o poslovnim promenama unose prema redosledu njihovog nastanka. Može da se vodi kao jedinstvena poslovna knjiga ili kao više poslovnih knjiga namenjenih za poslovne promene određenih bilansnih ili vanbilansnih stavki.

Glavna knjiga je potpuni skup računa koji su u ravnoteži, za sistematsko obuhvatanje stanja i promena na imovini, obavezama, kapitalu, prihodima i rashodima i koja je osnova za sastavljanje finansijskih izveštaja. Sastoji se iz dva odvojena dela: bilansne evidencije i vanbilansne evidencije. Glavna knjiga treba da sadrži račune utvrđene kontnim okvirom, u skladu sa potrebama pravnog lica.

Pomoćne knjige su analitičke evidencije koje se vode odvojeno za nematerijalna ulaganja, nekretnine, postrojenja i opremu, investicione nekretnine, dugoročne finansijske plasmane, zalihe, potraživanja, obaveze i dr. Pomoćne knjige koje se odnose na imovinu u materijalnom obliku iskazuju se u količinama i novčanim iznosima.

U dnevnik blagajne se unose poslovne promene koje nastaju po osnovu gotovine i drugih vrednosti koje se vode u blagajni pravnog lica i preduzetnika. Dnevnik blagajne zaključuje se na kraju svakog radnog dana i dostavlja se računovodstvu istog, a najkasnije narednog dana.

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11. LAW ON AUDITINGAudit of regular annual financial statements is obligatory for large and medium legal persons, as well as for all legal persons and entrepreneurs whose business income in the preceding business year exceeds 4.400.000 EUR in RSD equivalent.

Audit of consolidated financial reports is obligatory for parent legal persons that are submitting consolidated financial reports.

Assembly or a body stated in the general act of the legal person that is a subject of auditing appoints auditing company, no later than the September 30 th for the business year to which the audit relates.

Legal person that is the subject of the audit is obliged to make available all the necessary documentation, deeds and reports, enable access to all programmes and electronic records, including printed material and copies on electronic media and to give information about programmes and all other information required for auditing.

Working documentation, collected and prepared by licenced certified auditor, is filed by the auditing company for at least six years, starting in the business year to which the audit relates.

12. ACCOUNTING LAW

Legal entities are obliged to keep books of account in such way to enable:

1. Control over input data; 2. Control over input data validity; 3. Inspection of transactions and balance in the general ledger account; 4. Inspection of business changes data input chronology; 5. Storage and use of data.

Persons in charge of producing and receiving accounting documents shall deliver the signed document and other documentation related to change to accounting department within three days starting from the day the business change was made, i.e. three days starting from the reception day.

Persons in charge of bookkeeping shall, upon running a control over received accounting documents, enter those accounting documents in their books of account no later that after five days starting from the reception.

Books of account are uniformed records on status and changes on assets, commitments and equity, and on revenues and expenditures of legal entities and entrepreneurs.

Books of account are- journal, general ledger and subsidiary ledgers

The journal and the general ledger shall be kept in compliance with the dual bookkeeping system.

The journal is a book of account where business changes are entered in the sequence of their emergence. It can be kept as a uniform book of account or as a multiple books of account intended for business changes for certain balance sheet or off-balance sheet positions.

The general ledger is a entire set of accounts, with balancing prerogatives, used for systematic enclosureof status and changes on assets, commitments, equity, revenues and expenditures, serving as a base for producing financial statements. It’s consisted of two separate parts: balance records and off-balance records. The general ledger should contain accounts determined in the Chart of Accounts, in accordance to the needs of the legal entity.

Subsidiary ledgers are analytical records kept separately for immaterial investments, real estates, installations and equipment, investment real estates, long-term financial investments, stocks, demands, commitments, and others. Subsidiary ledgers relating to property in material form are expressed in quantities and cash amounts.

The cash-book is consisted of business changes arising from cash and other values kept in the legal entity’s and entrepreneur’s pay desk. The cashbook must be concluded at the end of every day and it shall be delivered to the accounting department on the same day, and no later than the next day.

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Pravno lice, odnosno preduzetnik, dužan je da na početku poslovanja izvrši popis imovine i obaveza sa naznakom pojedinačnih vrednosti u količinama i novčanom iznosu.

Pravna lica i preduzetnici dužni su da uredno čuvaju računovodstvene isprave, poslovne knjige i finansijske izveštaje i da opštim aktom odrede odgovorna lica i poslovne prostorije za njihovo čuvanje, kao i način čuvanja.

• Finansijski izveštaji i izveštaji o izvršenoj reviziji čuvaju se 20 godina. • Godišnji izveštaj o poslovanju čuva se 10 godina od poslednjeg dana poslovne godine za koju je sastavljen. • Dnevnik i glavna knjiga čuvaju se 10 godina. • Pomoćne knjige čuvaju se pet godina, od dana njihovog zaključivanja. • Trajno se čuvaju isplatne liste ili analitičke evidencije zarada. • Pet godina se čuvaju isprave na osnovu kojih se unose podaci u poslovne knjige. • Pet godina se čuvaju isprave platnog prometa u ovlašćenim finansijskim institucijama platnog prometa.

Računovodstvene isprave mogu se čuvati na elektronskim medijima, kao originalna elektronska dokumenta ili digitalne kopije, ako je nadležnom organu omogućen pristup tako sačuvanim podacima i ako je obezbeđeno:

1. da se podacima sadržanim u elektronskom dokumentu ili zapisu može pristupiti i da su pogodni za dalju obradu;2. da su podaci sačuvani u obliku u kome su napravljeni, poslati i primljeni;3. da se iz sačuvane elektronske poruke može utvrditi pošiljalac, primalac, vreme i mesto slanja i prijema;4. da se primenjuju tehnologije i postupci kojima se u dovoljnoj meri obezbeđuje zaštita od izmena ili brisanje

podataka ili drugo pouzdano sredstvo kojim se garantuje nepromenljivost podataka ili poruka, kao i rezervna baza podataka na drugoj lokaciji.

Računovodstvene isprave, poslovne knjige i finansijski izveštaji čuvaju se u poslovnim prostorijama pravnog lica, odnosno preduzetnika, odnosno kod pravnih lica ili preduzetnika kojima je povereno vođenje poslovnih knjiga.

Pravna lica, odnosno preduzetnici dužni su da sastavljaju redovne godišnje finansijske izveštaje za poslovnu godinu koja je jednaka kalendarskoj. Izuzetno, zavisno pravno lice sa sedištem u Republici Srbiji čije matično pravno lice sa sedištem u inostranstvu ima poslovnu godinu različitu od kalendarske godine, može, pod određenim uslovima, da sastavlja i objavljuje godišnje finansijske izveštaje sa stanjem na poslednji dan poslovne godine koja je različita od kalendarske.

Pravno lice dužno je da sastavi godišnji izveštaj o poslovanju.

Matična pravna lica mogu da odluče da godišnji izveštaj o poslovanju i konsolidovani godišnji izveštaj o poslovanju prikažu kao jedan izveštaj.

Pravna lica, odnosno preduzetnici dužni su da redovne godišnje finansijske izveštaje za izveštajnu godinu dostave Agenciji za privredne registre najkasnije do 30. juna naredne godine. Pravna lica, koja imaju poslovnu godinu različitu od kalendarske, dužna su da redovne godišnje finansijske izveštaje za izveštajnu godinu dostave Agenciji najkasnije u roku od šest meseci od dana kada su ti izveštaji sastavljeni. Pravna lica koja sastavljaju konsolidovane godišnje finansijske izveštaje (matična pravna lica) dužna su da konsolidovane godišnje finansijske izveštaje za izveštajnu godinu dostave Agenciji najkasnije do 31. jula naredne godine. Vanredni finansijski izveštaji dostavljaju se u roku od 60 dana od dana na koji se sastavljaju. Pravno lice koje nije imalo poslovnih događaja, niti u poslovnim knjigama ima podatke o imovini i obavezama, dužno je da do kraja februara naredne godine dostavi Agenciji izjavu o neaktivnosti koja se odnosi na izveštajnu godinu.

Uz finansijske izveštaje, pravna lica i preduzetnici Agenciji za privredne registre dostavljaju i bilans stanja, bilans uspeha, statistički izveštaj za poslovnu godinu koja je jednaka kalendarskoj. Pravna lica koja imaju poslovnu godinu različitu od kalendarske, ovu dokumentaciju dostavljaju do kraja februara naredne godine.

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Legal entity or entrepreneur, at the beginning of activity, is obliged to make a list of assets and commitments indicating the individual values in the quantity and cash amount.

Legal entities and entrepreneurs are obliged to file accounting documents, books of account and financial statements neatly, and to define in their general act persons in charge of filing and business premises where they shall be filed, as well as the filing procedure.

• Financial statements and statements on conducted audit service are filed for 20 years. • Annual financial statement is filed for 10, starting from the last day of the business year it relates. • Journal and general ledger shall be filed for 10 years. • Subsidiary ledgers shall be filed for five years, starting from the day of their conclusion. • Payrolls or analytic records of salaries are filed for good. • Documents used as a base for entering data into books of account shall be filed for five years • Documents of payment operations in the organizations authorized for payment operations shall be filed

for five years

Accounting documents can be stored in electronic media, as original electronic documents or digital copies, if the competent authority has access to such stored data and if the following is provided:

1. that data contained in electronic documents or records can be accessed and is suitable for further processing;

2. that data is stored in the form in which it was created, sent and received;3. that from the stored electronic message sender, receiver, time and place of dispatch and receipt can be

determined;4. that technologies and procedures that provide adequate protection from modification or deletion of data

or other reliable means of guaranteeing immutability of data or messages are applied, and that there is a backup database at a different location.

Accounting documents, books of account and financial statements shall be filed within the business premises of a legal entity or entrepreneur, or with legal entities or entrepreneurs who were entrusted with keeping books of account.

Legal entities and entrepreneurs are obliged to produce regular annual financial statements for a financial year that is equal to the calendar year. Exclusively, subsidiary legal entity based in Republic of Serbia, whose parent entity is based aboard and has a business year that is different than the calendar year, can, under certain conditions, produce and present annual financial statements with the balance as found on the last day of the business year that is different than the calendar year.

Legal entity is obliged to produce annual business report.

Parent legal entities are entitled to present annual business report and consolidated business report as one report.

Legal entities or entrepreneurs are obliged to submit regular annual financial statements for the reporting year to the Business Registers Agency no later then June 30th of the following year. Legal entities, whose business year is different from the calendar year, are obliged to deliver regular financial statements for the reporting year to the Business Registry Agency within six months from the date on which these statements were produced. Legal entities that produce consolidated regular annual financial statements (parent legal entities) are obliged to deliver consolidated regular annual financial statements for the reporting year to the Business Registry Agency no later than July 31st of the following year. Extraordinary financial statements are delivered within 60 days from the date it was produced. Legal entity that did not have any business activities during the year, and does not have any assets nor liability within its financial statements, is obliged to submit a statement of inactivity to the Business Registry Agency that relates to the reporting year, by the end of February of the following year.

Along with financial statements, legal entities and entrepreneurs are obliged to submit balance sheet, income statement and a statistical annex for a business year that is equal to the calendar year. Legal entities whose business year is different from the calendar year, submit this documentation by the end of February of the following year.

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