{"id":1975,"date":"2021-06-01T09:06:29","date_gmt":"2021-06-01T07:06:29","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=1975"},"modified":"2022-01-10T16:01:58","modified_gmt":"2022-01-10T15:01:58","slug":"1975","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/hr\/trosarina-i-cestarina\/1975\/","title":{"rendered":"Poreski obveznik i registracija"},"content":{"rendered":"<p><strong>Poreski obveznik <\/strong>je:<\/p>\n<ul>\n<li>pravno lice ili preduzetnik koji akcizne proizvode uvozi i\/ili proizvodi na teritoriji BiH, osim za kavu gdje je poreski obveznik samo uvoznik.<\/li>\n<li>pravno lice ili preduzetnik koji nabavi alkoholna pi\u0107a, vo\u0107ne prirodne rakije i vina neposredno od gra\u0111anina &#8211; proizvo\u0111a\u010da koji nije obveznik akcize.<\/li>\n<li>pravno lice ili preduzetnik za kojeg se od strane drugog lica vr\u0161i usluga proizvodnje tro\u0161arinskih proizvoda.<\/li>\n<li>deklarant (uvoznik) pri uvozu, a u slu\u010daju neposrednog zastupanja poreski obveznik je lice za \u010diji ra\u010dun se podnosi carinska prijava.<\/li>\n<\/ul>\n<p>Obaveza poreskog obveznika je da, prije po\u010detka obavljanja djelatnosti iz koje mo\u017ee proiste\u0107i poreska obaveza,\u00a0 se registruje kod UNO. Sam postupak <strong>registracije<\/strong> vr\u0161i se upisom u Jedinstveni registar obveznika indirektnih poreza.<\/p>\n<p>Vi\u0161e o samom postupku i dokumentaciji koja se podnosi za registraciju obveznika akcize mo\u017eete pro\u010ditati <a href=\"https:\/\/www.uino.gov.ba\/hr\/usluge-obveznicima-hr\/zahtjevi-i-uvjerenja-2\/\">ovdje<\/a>.<\/p>\n<p>Osim navedenog, poreski obveznik je du\u017ean, nadle\u017enom regionalnom centru prema sjedi\u0161tu obveznika, izvr\u0161iti <strong>prijavu proizvodnog pogona<\/strong> u kojem \u0107e vr\u0161iti proizvodnju tro\u0161arinskih proizvoda, kao i <strong>skladi\u0161ta<\/strong> u kojem se vr\u0161i skladi\u0161tenje tro\u0161arinskih proizvoda i\/ili sirovine za proizvodnju tro\u0161arinskih proizvoda i to 15 dana prije po\u010detka kori\u0161tenja istih.<\/p>\n<p>Prijava proizvodnog pogona podnosi se na obrascu PPPA, a prijava skladi\u0161ta podnosi se na obrascu PSA:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-1-Prijava-proizvodnog-pogona-trosarinskih-proizvoda-Obrazac-PPPA.pdf\" rel=\"attachment wp-att-17629\">Prijava proizvodnog pogona tro\u0161arinskih proizvoda &#8211; Obrazac PPPA<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-2-Prijava-skladista-trosarinskih-proizvoda-Obrazac-PSA.pdf\" rel=\"attachment wp-att-17614\">Prijava skladi\u0161ta tro\u0161arinskih proizvoda &#8211; Obrazac PSA<\/a><span id=\"fu-files\"><\/span><\/li>\n<\/ul>\n<p class=\"btn btn-primary btn-xs added 2456\">Posjedovanje odobrenja za dr\u017eanje carinskog skladi\u0161ta ne isklju\u010duje obavezu prijave skladi\u0161ta, ukoliko se carinsko skladi\u0161te koristi i za skladi\u0161tenje tro\u0161arinskih proizvoda.\u00a0 Ako obveznik nije prije prijave skladi\u0161ta ili proizvodnog pogona, bio registrovan za tro\u0161arinu, prijava se podnosi uz zahtjev za registraciju.<\/p>\n<p class=\"btn btn-primary btn-xs added 2456\">Nadle\u017eni regionalni uredi vode evidencije sa podacima o podnesenim prijavama, adresi, vrsti tro\u0161arinskih proizvoda i sirovina koji se proizvode\/skladi\u0161te, te o izmjenama podataka.<\/p>\n<p>Vi\u0161e informacija o ovoj oblasti pro\u010ditajte u <strong>Poglavlju II<\/strong> <strong>Zakona o PDV-u<\/strong>, te <strong>Poglavlju III Pravilnika o primjeni Zakona o PDV-u<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poreski obveznik je: pravno lice ili preduzetnik koji akcizne proizvode uvozi i\/ili proizvodi na teritoriji BiH, osim za kavu gdje je poreski obveznik samo uvoznik. pravno lice ili preduzetnik koji nabavi alkoholna pi\u0107a, vo\u0107ne prirodne rakije i vina neposredno od gra\u0111anina &#8211; proizvo\u0111a\u010da koji nije obveznik akcize. pravno lice ili preduzetnik za kojeg se od [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-1975","post","type-post","status-publish","format-standard","hentry","category-trosarina-i-cestarina"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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