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Nove okolnosti - nova pitanja

Nove okolnosti - nova pitanja

Zabrana prodaje robe i pružanja usluga u trgovinskim centrima i sličnim objektima / Ban on the sale of goods and services in shopping malls and similar facilities

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Odlukom Vlade Republike Srbije od 21. marta 2020. zabranjena je prodaja robe i pružanje usluga u trgovinskim centrima i sličnim objektima. Naredbom Vlade Crne Gore ustanovljena je zabrana obavljanja trgovinskih i ugostiteljskih usluga u tržnim centrima, mera koja je u primeni od 15. marta 2020. uz planirano trajanje od 15 dana. 
 
Novonastale okolnosti otvaraju niz pitanja: 
  • Da li ugovor sadrži odredbe koje se tiču prava i obaveza ugovornih strana u ovakvim okolnostima
  • Uticaj na novčane tokove i upravljanje likvidnošću
  • Mogućnost neplaćanja ili smanjenja zakupnine
  • Ako se zakupnina ne plaća, da li postoji obaveza obračuna PDV
  • Mogućnost vraćanja robe dobavljačima i šta to znači sa aspekta poreza i carine

... i još mnogo drugih pitanja koje možemo zajedno da razmotrimo.

KPMG tim

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In line with the Decision of the Serbian Government as of 21 March 2020  the sales of goods and services in shopping malls and similar retail stores are banned.  On 15 March 2020 the Montenegrin Government’s Directive introduced a temporary measure of ban on all sales in shopping malls with the intended duration of 15 days.

These changes in regulatory environment bring up several questions:  

  • Whether relevant contracts contain provisions on mutual rights and obligations in this kind of circumstances
  • Cash flow impact and liquidity management
  • Possibility of rent free period or reduction of rent
  • Whether VAT needs to apply if rent free period is agreed
  • Possibility of returning goods to vendors and related impact on tax and customs 

... and many other points that we may consider together.

KPMG Team

© 2020 KPMG d.o.o. Beograd, a Serbian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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