{"id":2119,"date":"2021-06-01T12:05:52","date_gmt":"2021-06-01T10:05:52","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=2119"},"modified":"2025-12-29T15:04:09","modified_gmt":"2025-12-29T14:04:09","slug":"porezi-2","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/hr\/propisi-hr\/porezi-2\/","title":{"rendered":"Porezi"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;PDV&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>PDV:<\/h2>\n<p>[\/et_pb_text][et_pb_accordion closed_toggle_background_color=&#8221;#f1f5f7&#8243; icon_color=&#8221;#1a659e&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; toggle_font=&#8221;|600|||||||&#8221; toggle_font_size=&#8221;20px&#8221; custom_css_toggle=&#8221;margin-bottom: 5px;&#8221; border_color_all=&#8221;#e1e5e7&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_accordion_item title=&#8221;Zakon o porezu na dodanu vrijednost&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/H-1-Zakon-o-PDV-u-Sluzbeni-glasnik-BiH-broj-0905-h.pdf\" rel=\"attachment wp-att-17161\">Zakon o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 09\/05)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/H-1-1-Zakon-o-izmjenama-i-dopunama-Zakona-o-PDV-u-Sluzbeni-glasnik-BiH-broj-3505-h.pdf\" rel=\"attachment wp-att-17164\">Zakon o izmjenama i dopunama Zakona o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 35\/05)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/H-1-2-Zakon-o-dopunama-Zakona-o-PDV-u-Sluzbeni-glasnik-BiH-broj-10008-h.pdf\" rel=\"attachment wp-att-17163\">Zakon o dopunama Zakona o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 100\/08)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/H-1-3-Izmj-Zako-o-PDV-H-sl-glasnik-33-17.pdf\" rel=\"attachment wp-att-17162\">Zakon o Izmjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 33\/17)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/B-H-S-1-4-D-Zakona-o-PDV-s-list-46-23-30-06-2023.pdf\">Zakon o dopuni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 46\/23) (30.06.2023.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/B-H-S-1-5-Z-o-PDV-sl-list-80-23-24-11-23.pdf\" rel=\"attachment wp-att-38029\">Zakon o izmjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/23) (24.11.2023.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/1_Zakon_o_PDV\/H\/B-H-S-1-6-Z-o-izmj-i-dop-Z-o-PDV-sl-list-20-25-04-04-2025.pdf\" rel=\"attachment wp-att-49269\">Zakon o dopunama Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 20\/25) (04.04.2025.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Pravilnici&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-Pravilnik-o-primjeni-Zakona-o-PDV-u-Sluzbeni-glasnik-BiH-broj-9305h.pdf\" rel=\"attachment wp-att-17209\">Pravilnik o primjeni Zakona o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 93\/05)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-1-PDV-prijava-h.pdf\" rel=\"attachment wp-att-17230\">PDV prijava<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-2-Uputstvo-o-popunjavanju-PDV-prijave-Sglasnik-47-22-19-07-22.pdf\" rel=\"attachment wp-att-17217\">Uputa za popunjavanje PDV prijave<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-3-Normativ-za-utvrdivanje-rashoda-na-koje-se-ne-placa-PDV-h.pdf\" rel=\"attachment wp-att-17216\">Normativ za utvr\u0111ivanje rashoda na koje se ne pla\u0107a PDV<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-4-Obrazac-PDV-SL-1.xls\" rel=\"attachment wp-att-17215\">Zahtjev za povrat PDV-a obveznicima koji nemaju uspostavljeno poslovanje u BiH (Obrazac PDV SL 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-5-PDV-SL-1-Form.xls\" rel=\"attachment wp-att-17214\">PDV SL 1 Form (Application for VAT Refund To Taxable Persons Not Established In Bosnia and Herzegovina)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-6-Obrazac-PDV-SL-2-h.xls\" rel=\"attachment wp-att-17213\">Obrazac PDV SL 2<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-7-Obrazac_PDV_SL2_eng-b.xls\" rel=\"attachment wp-att-17212\">Zahtjev za povrat PDV-a (na osnovu \u010dlana 29. stav 1 ta\u010dka 1.-3. Zakona o PDV-u) Obrazac CD-PDV 1<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-8-Obrazac-CD-PDV-1-h.xls\" rel=\"attachment wp-att-17211\">Obrazac CD PDV 2<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-9-Obrazac-CD-PDV-2-h.xls\" rel=\"attachment wp-att-17210\">Zahtjev za povrat PDV-a na promet dobara i usluga u okviru me\u0111unarodnih projekata pru\u017eanja pomo\u0107i (na osnovu \u010dlana 29. stav 1. ta\u010dka 4. Zakona o PDV-u) Obrazac CD-PDV M1<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-10-Obrazac-CD.xls\" rel=\"attachment wp-att-17229\">Zahtjev za povrat PDV-a na promet dobara i usluga u okviru me\u0111unarodnih projekata pru\u017eanja pomo\u0107i (na osnovu \u010dlana 29. stav 1. ta\u010dka 4. Zakona o PDV-u) Obrazac CD-PDV M1<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-11-Pravilnik-o-izmjenama-i-dopunama-Pravilnika-o-primjeni-Zakona-o-PDV-broj-2106.pdf\" rel=\"attachment wp-att-17227\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 21\/06)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-11-1-Obrazac-CD-PDV-1M-h.xls\" rel=\"attachment wp-att-17228\">Obrazac CD PDV 1M<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-12-Pravilnik-o-izmjenama-i-dopunama-Pravilnika-o-primjeni-Zakona-o-PDV-broj-6006.pdf\" rel=\"attachment wp-att-17226\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 60\/06)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-13-Pravilnik-o-izmjenama-i-dopunama-Pravilnika-o-primjeni-Zakona-o-PDV-uz-Uputu-za-popunjavanje-PDV-prijave-broj-0607.pdf\" rel=\"attachment wp-att-17225\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost uz Uputu za popunjavanje PDV prijave (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 06\/07)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-14-Pravilnik-o-dopunama-Pravilnika-o-primjeni-Zakona-o-PDV-broj-10007.pdf\" rel=\"attachment wp-att-17224\">Pravilnik o dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 100\/07)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-15-Pravilnik-o-dopunama-Pravilnika-o-primjeni-Zakona-o-porezu-na-dodanu-vrijednost-Sluzbeni-glasnik-BiH-broj-3508.pdf\" rel=\"attachment wp-att-17222\">Pravilnik o dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 35\/08)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-15-1-Aneks-1-Postupanje-u-poreznom-odredenju-prometa-prema-ugovorima-o-lizingu.pdf\" rel=\"attachment wp-att-17223\">Aneks 1 &#8211; Postupanje u poreznom odre\u0111enju prometa prema ugovorima o lizingu<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-16-Pravilnik-o-dopunama-Pravilnika-o-primjeni-Zakona-o-porezu-na-dodanu-vrijednost-Sluzbeni-glasnik-BiH-broj-6510.pdf\" rel=\"attachment wp-att-17221\">Pravilnik o dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 65\/10)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-17-Praviln-o-izmj-i-dop-zakon-o-PDV-H-85-17-01-12-17.pdf\" rel=\"attachment wp-att-17220\">Pravilnik o izmjeni Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 85\/17) (01.12.2017.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-18-Praviln-o-izmj-i-dop-Praviln-o-primjeni-zak-o-PDV-H-sl-list-44-20-24-07-20.pdf\" rel=\"attachment wp-att-17218\">Pravilnik o izmjeni Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 44\/20) (24.07.2020.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-18-1-Obraz-SPO-H-sl-list-44-20.pdf\" rel=\"attachment wp-att-17219\">Obrazac PDV &#8211; SPO<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-19-P-o-izmj-i-dop-P-o-primjeni-Z-o-PDV-s-list-47-22-19-07-22.pdf\" rel=\"attachment wp-att-30983\">Pravilnik o izmjenama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 47\/22) (19.07.2022.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-19-1-Popisna-lista-gradevinskih-objekata.xls\" rel=\"attachment wp-att-31018\">Popisna lista gra\u0111evinskih objekata<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-19-2-SPP-PDV-1.docx\" rel=\"attachment wp-att-31076\">Inozemni prijevoznici putnika &#8211; SPP PDV 1<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-19-3-SPP-PDV-IC.docx\" rel=\"attachment wp-att-31077\">Inozemni prijevoznici putnika &#8211; SPP PDV IC<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-19-4-SPP-PDV-UC.docx\" rel=\"attachment wp-att-31078\">Inozemni prijevoznici putnika &#8211; SPP PDV UC<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-1-19-5-SPP-PDV.docx\" rel=\"attachment wp-att-31079\">Inozemni prijevoznici putnika &#8211; SPP PDV<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/B-H-S-1-20-Pojasnjenje-u-vezi-obracuna-i-placanja-PDV-a-stranim-prevoznicima-30-12-2022.pdf\" rel=\"attachment wp-att-33135\">Poja\u0161njenje u vezi obra\u010duna i pla\u0107anja PDV-a za izvr\u0161ene usluge prevoza putnika koji vr\u0161e strani prevoznik putnika na teritoriji BiH (30.12.2022.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/B-H-S-1-21-P-o-izmjenam-pravilnika-o-primj-Z-o-PDV-s-list-87-22-29-12-22.pdf\">Pravilnik o izmjenama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 87\/22) (29.12.2022.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/B-H-S-1-22-Pravilnik-o-dop-Praviln-o-primjeni-zak-o-PDV-s-list-62-23-08-09-2023.pdf\" rel=\"attachment wp-att-37097\">Pravilnik o dopuni Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik Bih&#8221;, broj 62\/23) (08.09.2023.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/B-H-S-1-22-Pravilnik-o-dop-Praviln-o-primjeni-zak-o-PDV-s-list-62-23-08-09-2023.pdf\" rel=\"attachment wp-att-37097\">Obrazac za izvr\u0161enu donaciju hrane<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/B-H-S-1-23-Pravilnik-o-izmj-i-dop-praviln-i-primjen-Zakona-o-PDV-sl-list-25-25-29-04-2025.pdf\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, 25\/25) (29.04.2025.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/HR-1-23-2-NOVI-OBRAZAC-PDV-SL-2.xls\">PDV SL 2<\/a>\u00a0<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/HR-1-23-1-NOVI-OBRAZAC-CD-PDV1M.xls\">CD &#8211; PDV1M<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u00a0<a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-Pravilnik-o-registraciji-i-upisu-u-Jedinstveni-registar-obveznika-neizravnih-poreza-Sluzbeni-glasnik-BiH-broj-5112-h.pdf\" rel=\"attachment wp-att-17201\">Pravilnik o registraciji i upisu u Jedinstveni registar obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 51\/12)<\/a>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-1-Zahtjev-za-registraciju-i-upis-u-Jedinstveni-registar-obveznika-neizravnih-poreza-obrazac-ZR1h.doc\" rel=\"attachment wp-att-17208\">Zahtjev za registraciju i upis u Jedinstveni registar obveznika neizravnih poreza (obrazac ZR1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-2-Primjer-popunjavanja-obaveznih-polja-u-obrascu-ZR1-za-lica-koja-se-dobrovoljno-prijavljuju-u-JR-po-osnovu-PDV-u-skladu-sa-clanom-44-stav-6-ZPDV-13-09-21.doc\" rel=\"attachment wp-att-17207\">Primjer popunjavanja obaveznih polja u obrascu ZR1 za lica koja se dobrovoljno prijavljuju u JR po osnovu PDV u skladu sa \u010dlanom 44. stav 6. ZPDV (13.09.2021.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-3-Zahtjev-za-registraciju-i-upis-u-Jedinstveni-registar-obveznika-neizravnih-poreza-obrazac-ZR1h.pdf\" rel=\"attachment wp-att-17206\">Zahtjev za registraciju i upis u Jedinstveni registar obveznika neizravnih poreza (obrazac ZR1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-4-Uputa-za-popunjavanje-zahtjeva-za-registraciju-i-upis-u-Jedinistveni-registar-obveznika-neizravnih-poreza.pdf\" rel=\"attachment wp-att-17205\">Uputa za popunjavanje zahtjeva za registraciju i upis u Jedinistveni registar obveznika neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-5-Izgled-Uvjerenja-o-registracijiupisu-u-Jedinstveni-registar-obveznika-neizravnih-poreza.pdf\" rel=\"attachment wp-att-17204\">Izgled Uvjerenja o registracijiupisu u Jedinstveni registar obveznika neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-6-Opcine-koje-pripadaju-odredenom-regionalnom-centru-UNO-mjesna-nadleznost-h.pdf\" rel=\"attachment wp-att-17203\">Op\u0107ine koje pripadaju odre\u0111enom regionalnom uredu UNO (mjesna nadle\u017enost)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-2-7-Pravilnik-o-izmj-i-dop-Pravil-o-reg-i-upis-u-jedinst-reg-poresk-obveznik-H-68-16.pdf\" rel=\"attachment wp-att-17202\">Pravilnik o izmjenama i dopunama Pravilnika o registraciji i upisu u Jedinstveni registar obveznika neizravnih porezao (&#8220;Slu\u017ebeni glasnik BiH, broj 68\/16) (19.09.2016.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/H-3-Pravilnik-o-kontroli-i-ogranicenoj-provjeri-neizravnih-poreza-H-68-16.pdf\" rel=\"attachment wp-att-17200\">Pravilnik o kontroli i ograni\u010denoj provjeri neizravnih poreza i (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 68\/16) (19.09.2016.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/H\/B-H-S-3-1-P-o-izmj-i-dop-P-o-kontroli-i-ogranic-provjer-ind-porez-sl-list-84-24-06-12-2024.pdf\" rel=\"attachment wp-att-46329\">Pravilnik o izmjeni i dopuni Pravilnika o kontroli i ograni\u010denoj provjeri neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/24) (06.12.2024.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Odluke&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/3_Odluke\/H\/H-1-Odluka-o-odredivanju-velikih-obveznika-neizravnih-poreza-Sluzbeni-glasnik-BiH-broj-1312....h.pdf\" rel=\"attachment wp-att-17266\">Odluka o odre\u0111ivanju velikih obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 13\/12)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/3_Odluke\/H\/H-1-1-Odluka-o-odredjivanju-velikih-poreskih-obveznika-50-15-H.pdf\" rel=\"attachment wp-att-17269\">Odluka o odre\u0111ivanju velikih obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 50\/15) (24.06.2015.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/3_Odluke\/H\/H-1-2-Odluka-o-velikim-por-obvezn-H-84-17-27-11-2017.pdf\" rel=\"attachment wp-att-17268\">Odluka o odre\u0111ivanju velikih obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/17) (27.11.2017.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/3_Odluke\/H\/H-1-3-Odluk-o-utvrd-velikih-por-obveznik-B-H-S-s-list-84-20-25-12-20.pdf\" rel=\"attachment wp-att-17267\">Odluka o odre\u0111ivanju velikih obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/20) (25.12.2020.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/3_Odluke\/H\/H-1-4-Odluk-o-utvr-velikih-por-obveznik-Odluka-br-01-02-2-2826-2_23-hr.pdf\" rel=\"attachment wp-att-40380\">Odluka o odre\u0111ivanju velikih obveznika neizravnih poreza 01-02-2-2826-2_23 (29.12.2023.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Instrukcije&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/B\/B-H-S-Instr-o-stavlj-van-snage-Instr-povrat-PDV-DKP-med-organiz-i-clan-komisije-sl-list-51-25-29-08-2025.pdf\" rel=\"attachment wp-att-52579\">Instrukcija o stavljanju van snage Instrukcije o uvjetima i na\u010dinu povrata poreza na dodanu vrijednost diplomatskim i konzularnim predstavni\u0161tvima, me\u0111unarodnim organizacijama i \u010dlanovima misija (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 51\/25) (29.08.2025.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-19-Instr-o-povrat-PDV-stranim-drzavljanima-sl-list-48-25-08-08-2025.pdf\" rel=\"attachment wp-att-52092\">Instrukcija o povratu poreza na dodanu vrijednost stranim dr\u017eavljanima (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 48\/25) (08.08.2025.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-1-Instrukcija-o-postupanju-ovlastenih-sluzbenih-lica-u-postupku-revizije-i-kontrole-neizravnih-poreza.pdf\" rel=\"attachment wp-att-17346\">Instrukcija o postupanju ovla\u0161tenih slu\u017ebenih lica u postupku revizije i kontrole neizravnih poreza<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-1-1-Instrukcija-o-dopunama-Instrukcije-o-postupanju-ovlastenih-sluzbenih-lica-u-postupku-revizije-i-kontrole-neizravnih-poreza.pdf\" rel=\"attachment wp-att-17347\">Instrukcija o dopunama Instrukcije o postupanju ovla\u0161tenih slu\u017ebenih lica u postupku revizije i kontrole neizravnih poreza<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-2-Instrukcija-o-nacinu-obracuna-PDV-a-na-duhanske-preradevine.pdf\" rel=\"attachment wp-att-17323\">Instrukcija o na\u010dinu obra\u010duna PDV-a na duhanske prera\u0111evine<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-3-Instrukcija-o-nacinu-priznavanja-uplacenog-poreza-na-promet-na-duhan-i-duhanske-preradevine-kao-poreznog-kredita.pdf\" rel=\"attachment wp-att-17322\">Instrukcija o na\u010dinu priznavanja upla\u0107enog poreza na promet na duhan i duhanske prera\u0111evine kao poreznog kredita<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/B\/B-H-S-4-Instrukcija-o-stavljanju-I-van-snage-povrat-PDv-clan-29-stav-1-tacka-4-Z-o-PDV-18-08-2025.pdf\" rel=\"attachment wp-att-52183\">Instrukcija o stavljanju van snage Instrukcije o uslovima i na\u010dinu povrata PDV u skladu sa \u010dlanom 29. stav 1. ta\u010dka 4 Zakona o porezu na dodanu vrijednost (18.08.2025.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-5-Instrukcija-o-izvozu-poreznih-i-kontrolnih-markica-i-njihovog-razduzenja-pri-uvozu-trosarinske-robe.pdf\" rel=\"attachment wp-att-17318\">Instrukcija o izvozu poreznih i kontrolnih markica i njihovog razdu\u017eenja pri uvozu tro\u0161arinske robe<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-7-I-o-postupanju-komisije-za-rjesavanje-predmeta-u-prekrsajnom-postupku-kada-drugi-organi-i-institucije-nadlezni-za-sprovodenje-i-postivanje-propisa-izva.pdf\" rel=\"attachment wp-att-17315\">Instrukcija o postupanju komisije za rje\u0161avanje predmeta u prekr\u0161ajnom postupku kada drugi organi i institucije nadle\u017eni za sprovo\u0111enje i po\u0161tivanje propisa izvan Uprave za neizravno oporezivanje otkriju prekr\u0161aj u nadle\u017enosti Uprave<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-7-1-Dopuna-I-o-postupanju-komisije-za-rjesavanje-predmeta-u-prekrsajnom-postupku-kada-drugi-organi-i-institucije-nadlezni-za-sprovodenje-i-postivanje-propi.pdf\" rel=\"attachment wp-att-17316\">Dopuna Instrukcije o postupanju komisije za rje\u0161avanje predmeta u prekr\u0161ajnom postupku kada drugi organi i institucije nadle\u017eni za sprovo\u0111enje i po\u0161tivanje propisa izvan Uprave za neizravno oporezivanje otkriju prekr\u0161aj u nadle\u017enosti Uprave<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-19-I-o-postup-pri-pod-PDV-prijav-lic-koje-nema-sjediste-u-BiH-posebna-sema-u-grad-24-07.pdf\">Instrukcije o postupanju pri podno\u0161enju PDV prijave primaoca usluge od lica koje nema sjedi\u0161te u BiH i izvo\u0111a\u010da radova kod primjene posebne \u0161eme u gra\u0111evinarstvu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 24\/07)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-10-Instrukcija-za-postupanje-kod-prijema-obrade-i-provjere-PDV-prijava-sa-podacima-o-krajnjoj-potrosnji.pdf\" rel=\"attachment wp-att-17345\">Instrukcija za postupanje kod prijema, obrade i provjere PDV prijava sa podacima o krajnjoj potro\u0161nji<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-Instrukcija-o-postupanju-drzavnih-djelatnika-u-postupku-ogranicene-provjere-neizravnih-poreza.pdf\" rel=\"attachment wp-att-17338\">Instrukcija o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-1-Instrukcija-o-izmjeni-Instrukcije-o-postupanju-drzavnih-djelatnika-u-postupku-ogranicene-provjere-neizravnih-poreza-1.pdf\" rel=\"attachment wp-att-17344\">Instrukcija o izmjeni Instrukcije o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-2-Instrukcija-o-izmjeni-Instrukcije-o-postupanju-drzavnih-djelatnika-u-postupku-ogranicene-provjere-neizravnih-poreza-2.pdf\" rel=\"attachment wp-att-17343\">Instrukcija o izmjeni Instrukcije o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-3-Instrukcija-o-izmjeni-Instrukcije-o-postupanju-drzavnih-djelatnika-u-postupku-ogranicene-provjere-neizravnih-poreza-3.pdf\" rel=\"attachment wp-att-17342\">Instrukcija o izmjeni Instrukcije o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-4-Instrukcija-o-dopuni-Instrukcije-o-postupanju-drzavnih-djelatnika-u-postupku-ogranicene-provjere-neizravnih-poreza-4.pdf\" rel=\"attachment wp-att-17341\">Instrukcija o dopuni Instrukcije o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-5-Instrukcija-o-izmjeni-Instrukcije-o-postupanju-drzavnih-djelatnika-u-postupku-ogranicene-provjere-neizravnih-poreza-5.pdf\" rel=\"attachment wp-att-17340\">Instrukcija o izmjeni Instrukcije o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-11-6-Odluka-o-stavljanju-van-snage.pdf\" rel=\"attachment wp-att-17339\">Odluka o stavljanju van snage Instrukcija o dopuni Instrukcije o postupanju dr\u017eavnih djelatnika u postupku ograni\u010dene provjere neizravnih poreza<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-12-Instrukcija-o-postupku-uvodenja-posebne-seme-duznika-Sluzbeni-glasnik-BiH-broj-3508-B-VERZIJA.pdf\" rel=\"attachment wp-att-17337\">Instrukcija o postupku uvo\u0111enja posebne \u0161eme du\u017enika (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 35\/08) (B VERZIJA JER NEMA H VARIJANTE)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-13-I-o-uvjetima-i-nacinu-povrata-poreza-na-dodanu-vrijednost-diplomatskim-i-konzularnim-predstavnistvima-medunarodnim-organizacijama-i-clanovima-misija-.pdf\" rel=\"attachment wp-att-17336\">Instrukcija o uvjetima i na\u010dinu povrata poreza na dodanu vrijednost diplomatskim i konzularnim predstavni\u0161tvima, me\u0111unarodnim organizacijama i \u010dlanovima misija (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 8\/11)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-14-I-o-postupku-ostvarivanja-carinskih-i-poreznih-oslobadanja-sukladno-Okvirnom-sporazumu-izmedu-Bosne-i-Hercegovine-i-Povjerenstva-Europskih-zajednica-o.pdf\" rel=\"attachment wp-att-17331\">Instrukcija o postupku ostvarivanja carinskih i poreznih osloba\u0111anja sukladno Okvirnom sporazumu izme\u0111u Bosne i Hercegovine i Povjerenstva Europskih zajednica o pravilima suradnje koja se odnosi na financijsku pomo\u0107 Bosni i Hercegovini u okviru pru\u017eanja pomo\u0107i putem instrumenta pretpristupne pomo\u0107i (IPA) (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 74\/11)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-14-1-Potvrda-za-oslobadanje-od-placanja-uvoznih-pristojbi-i-PDV-a-pri-uvozu-robe-i-za-oslobadanje-od-placanja-PDV-a-pri-nabavi-dobara-i-usluga-u-BIH-u-okviru-projek.pdf\" rel=\"attachment wp-att-17335\">Potvrda za osloba\u0111anje od pla\u0107anja uvoznih pristojbi i PDV-a pri uvozu robe i za osloba\u0111anje od pla\u0107anja PDV-a pri nabavi dobara i usluga u BIH u okviru projekta koji se financira iz ipa fonda sukladno Okvirnom sporazumu<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-14-1-Potvrda-za-oslobadanje-od-placanja-uvoznih-pristojbi-i-PDV-a-pri-uvozu-robe-i-za-oslobadanje-od-placanja-PDV-a-pri-nabavi-dobara-i-usluga-u-BIH-u-okviru-projek.xls\" rel=\"attachment wp-att-17334\">Potvrda za osloba\u0111anje od pla\u0107anja uvoznih pristojbi i PDV-a pri uvozu robe i za osloba\u0111anje od pla\u0107anja PDV-a pri nabavi dobara i usluga u BIH u okviru projekta koji se financira iz ipa fonda sukladno Okvirnom sporazumu<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-14-1-Potvrda-za-oslobadanje-od-placanja-uvoznih-pristojbi-i-PDV-a-pri-uvozu-robe-i-za-oslobadanje-od-placanja-PDV-a-pri-nabavi-dobara-i-usluga-u-BIH-u-okviru-projekta.pdf\" rel=\"attachment wp-att-17333\">Potvrda za osloba\u0111anje od pla\u0107anja uvoznih pristojbi i PDV-a pri uvozu robe i za osloba\u0111anje od pla\u0107anja PDV-a pri nabavi dobara i usluga u BIH u okviru projekta koji se financira iz IPA fonda a realizuje po principu &#8221;podijeljenog upravljanja&#8221; sukladno Okvirnom sporazumu<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-14-1-Potvrda-za-oslobadanje-od-placanja-uvoznih-pristojbi-i-PDV-a-pri-uvozu-robe-i-za-oslobadanje-od-placanja-PDV-a-pri-nabavi-dobara-i-usluga-u-BIH-u-okviru-projekta.xls\" rel=\"attachment wp-att-17332\">Potvrda za osloba\u0111anje od pla\u0107anja uvoznih pristojbi i PDV-a pri uvozu robe i za osloba\u0111anje od pla\u0107anja PDV-a pri nabavi dobara i usluga u BIH u okviru projekta koji se financira iz IPA fonda a realizuje po principu &#8221;podijeljenog upravljanja&#8221; sukladno Okvirnom sporazumu<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-15-Instrukcija-o-oslobadanju-po-IPA-II-10-11-2015-latinica-.pdf\" rel=\"attachment wp-att-17326\">Instrukcija o postupku ostvarivanja carinskih i poreskih osloba\u0111anja u skladu sa okvirnim sporazumom izme\u0111u Bosne i Hercegovine i Evropske komisije o aran\u017emanima za sprovo\u0111enje finansijske pomo\u0107i Unije Bosni i Hercegovini u okviru Instrumenta pretpristupne pomo\u0107i (IPA II) (10.11.2015.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-15-1-IPA-II-DEU.xls\" rel=\"attachment wp-att-17330\">Prilog 1 &#8211; IPA II DEU<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-15-1-Potvrda-IPA-II-MFT.xls\" rel=\"attachment wp-att-17328\">Prilog 2 &#8211; Potvrda IPA II MFT<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-15-1-Izjava-krajnjeg-korisnika-robe-IPA-II-obrazac-za-MFT.docx\" rel=\"attachment wp-att-17329\">Prilog 3 &#8211; Izjava krajnjeg korisnika robe IPA II &#8211; obrazac za MFT<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-15-1-Zahtjev-za-povrat-akcize-i-putarine-po-projektu-IPA-II.docx\" rel=\"attachment wp-att-17327\">Prilog 4 &#8211; Zahtjev za povrat akcize i putarine po projektu IPA II<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-16-Instrukcija-o-razrezu-poreza-na-dodanu-vrijednost-trosarine-i-cestarine-po-sluzbenoj-duznosti-Sluzbeni-glasnik-BiH-broj-6812.pdf\" rel=\"attachment wp-att-17324\">Instrukcija o razrezu poreza na dodanu vrijednost, tro\u0161arine i cestarine po slu\u017ebenoj du\u017enosti (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 68\/12)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-16-1-Instrukc-o-dop-instr-o-razrez-porez-na-dod-vrijedn-akciz-i-cest-po-sluzb-duznosti-H-sl-glasnik-04-18-22-01-18.pdf\" rel=\"attachment wp-att-17325\">Instrukcija o dopuni Instrukcije o razrezu poreza na dodanu vrijednost, tro\u0161arine i cestarine po slu\u017ebenoj du\u017enosti (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 04\/18) (22.01.2018.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-17-I-o-postupk-obrac-naplat-i-isplat-zatez-kamate-s-list-2-23-10-01-23.pdf\">Instrukciju o postupku obra\u010duna, naplate i isplate zatezne kamate (\u201eSlu\u017ebeni glasnik BiH\u201c, broj 2\/23) (12.01.2023.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/B-H-S-17-1-I-o-izmj-i-dop-I-obracun-naplata-i-isplata-zat-kamate-sl-list-60-24-06-09-2024.pdf\">Instrukcija o izmjenama i dopunama Instrukcije o postupku obra\u010duna, naplate i isplate zatezne kamate (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 60\/24) (06.09.2024.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/B-H-S-18-I-o-postupk-ostvarivanja-carinskih-i-poreskih-oslobadjanja-IPA-III-slist-16-23-10-03-2023.pdf\">Instrukcija o postupku ostvarivanja carinskih i poreznih osloba\u0111anja u skladu sa Okvirnim sporazumom o finansijskom partnerstvu izme\u0111u Evropske komisije i Bosne i Hercegovine o posebnim aran\u017emanima za provo\u0111enje finansijske pomo\u0107i Unije Bosni i Hercegovini u okviru Instrumenta pretpristupne pomo\u0107i (IPA III) (&#8220;Slu\u017ebeni glasnik BiH, broj 16\/23) (10.03.2023.)<\/a>\n<ul>\n<li style=\"list-style-type: none; text-align: justify;\">\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/B-H-S-18-1-Prilog.rar\" rel=\"attachment wp-att-38945\">Prilozi<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/H-18-2-Instrukcija-o-izmjenama-i-dopunama-Instrukcije-IPA-III.pdf\" rel=\"attachment wp-att-48418\">Instrukciju o izmjenama i dopunama Instrukcije o postupku ostvarivanja carinskih i poreskih osloba\u0111anja u skladu sa Okvirnim sporazumom o finansijskom partnerstvu izme\u0111u Evropske komisije i Bosne i Hercegovine o posebnim aran\u017emanima za sprovo\u0111enje finansijske pomo\u0107i Unije Bosni i Hercegovini u okviru Instrumenta pretpristupne pomo\u0107i (IPA III) (12.03.2025.)<\/a>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/HR-18-2-1-Prilog-2-Instrukcije-o-izmjenama-i-dopunama-Instrukcije-IPA-III-Potvrda-IPA-III-MFT.xlsx\" rel=\"attachment wp-att-48416\">Prilog 2 Potvrda IPA III MFT<\/a><\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/4_Instrukcije\/H\/HR-18-2-2-Prilog-3-Instrukcije-o-izmjenama-i-dopunama-Instrukcije-IPA-III-Izjava-korisnika.docx\" rel=\"attachment wp-att-48417\">Prilog 3 Izjava korisnika<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Upute&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-2-Uputa-komercijalnim-bankama-u-vezi-sa-jednokratnim-uplatama-PDV-a.pdf\" rel=\"attachment wp-att-17426\">Uputa komercijalnim bankama u vezi sa jednokratnim uplatama PDV-a<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-3-Uputa-o-postupku-ostvarivanja-prava-na-pausalnu-naknadu.pdf\" rel=\"attachment wp-att-17424\">Uputa o postupku ostvarivanja prava na pau\u0161alnu naknadu (Sluzbeni glasnik BiH, broj 81\/06)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-3-1-Zahtjev-za-odobravanje-prava-na-pausalnu-naknadu-Obrazac-ZPN-hr.pdf\" rel=\"attachment wp-att-17425\">Zahtjev za odobravanje prava na pau\u0161alnu naknadu (Obrazac ZPN)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-4-Nalog-za-postupanje.pdf\" rel=\"attachment wp-att-17421\">Nalog za postupanje<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-4-1-Dopuna-naloga-za-postupanje-26-03-2008-godine.pdf\" rel=\"attachment wp-att-17423\">Dopuna naloga za postupanje, 26.03.2008. godine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-4-2-Dopuna-naloga-za-postupanje-03-10-2008-godine.pdf\" rel=\"attachment wp-att-17422\">Dopuna naloga za postupanje, 03.10.2008. godine<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-5-Uputstvo-o-davanju-misljenja-SL.-Glasnik-BiH-21-15-H.pdf\" rel=\"attachment wp-att-17419\">Uputu o uvjetima i postupku davanja mi\u0161ljenja Uprave za neizravno oporezivanje (&#8220;Slu\u017ebeni glasnik BiH&#8221;,broj 21\/15)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-5-1-Obrazac-ZM-hrvatski.doc\" rel=\"attachment wp-att-17420\">Obrazac ZM<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-6-Uputa-o-registraciji-i-upisu-u-jedinstveni-registar-obveznika-neizravnih-poreza-Sluzbeni-glasnik-BiH-broj-8107.pdf\" rel=\"attachment wp-att-17416\">Uputa o registraciji i upisu u jedinstveni registar obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 81\/07)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-6-1-Uputa-o-izmjenama-i-dopunama-Uputstva-o-registraciji-i-upisu-u-Jedinstveni-registar-obveznika-neizravnih-poreza-broj-7913.pdf\" rel=\"attachment wp-att-17418\">Uputa o izmjenama i dopunama Uputstva o registraciji i upisu u Jedinstveni registar obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 79\/13)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-6-2-Uputs-o-izmj-i-dop-Uputs-i-regis-upis-u-jedinstv-registra-indirektn-porez-H-sl-glasnik-10-18-10-10-18.pdf\" rel=\"attachment wp-att-17417\">Uputa o izmjenama i dopunama Upute o registraciji i upisu u Jedinstveni registar obveznika neizravnih poreza (&#8220;Slu\u017ebenih glasnik BiH&#8221;, broj 10\/18) (10.10.2018.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-7-Uputstvo-o-preduzimanju-garancije-za-reg-obveznika-25-15-H.pdf\" rel=\"attachment wp-att-17415\">Uputstvo o poduzimanju mjera osiguranja u postupku registracije i upisa u jedinstveniregistar obveznika neizravnih poreza (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 25\/15)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-8-Uput-o-povratku-sl-glasnik-27-19-H-09-04-19.pdf\" rel=\"attachment wp-att-17414\">Uputa o postupku povrata i odobravanju poreznog kredita po osnovu podno\u0161enja prijave za PDV (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 27\/19) (09.04.2019.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-9-Uput-o-nacin-postupanj-sa-prijavama-PDV-i-PDA-i-razrez-po-sl-duznosti-sl-list-36-25-17-06-2025.pdf\" rel=\"attachment wp-att-17413\">Uputa o na\u010dinu postupanja sa prijavama za PDV i prijavama PDA i razrezom poreza po slu\u017ebenoj du\u017enosti (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 36\/25) (17.06.2025.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-10-Uputst-o-regis-koris-el-uslug-UIO-H-01-12-17-85-17.pdf\" rel=\"attachment wp-att-17437\">Uputa o registraciji korisnika elektronskih usluga Uprave za neizravno oporezivanje (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 85\/17) (01.12.2017.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-11-Uputs-o-elektronsk-podnos-prijava-asmooporeziv-H-sl-glasnik-04-18-22-01-18.pdf\" rel=\"attachment wp-att-17436\">Uputa o elektronskom podno\u0161enju prijava samooporezivanja (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 04\/18) (22.01.2018.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-12-Uputs-o-podn-izvj-o-posebn-shem-u-gradj-elektron-put-H-82-18-od-20-11-18.pdf\" rel=\"attachment wp-att-17435\">Uputa o podno\u0161enju izvje\u0161\u0107a o posebnoj shemi u gra\u0111evinarstvu elektronskim putem (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 82\/18) (20.11.2018.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-13-Uput-o-postupk-prebijanja-dug-preko-potraziv-UIO-prizn-u-korist-odg-lic-sl-glasnik-H-77-14-25-11-19.pdf\" rel=\"attachment wp-att-17433\">Uputa o postupku prebijanja dugovanja preko potra\u017eivanja koje Uprava za neizravno oporezivanje priznaje u korist odgovorne osobe (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 77\/14) (25.11.2019.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-13-1-Nalog-Uput-o-postupk-prebijanja-dug-preko-potraziv-UIO-prizn-u-korist-odg-lic-sl-glasnik-H-77-14-25-11-19.pdf\" rel=\"attachment wp-att-17434\">Nalog<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-14-Uputstvo-o-podnosenju-zahtjeva-za-izdavanje-uvjerenja-o-izmirenim-obavezama-po-osnovu-indirektnih-sl-glasnik-83-19-20-12-19-b-h-s.pdf\" rel=\"attachment wp-att-17432\">Uputa o podno\u0161enju zahtjeva za izdavanje uvjerenja o izmirenim obavezama po osnovu neizravnih poreza, ostalih prihoda i pristojbi (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 83\/19) (20.12.2019.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-15-Uputstvo-o-dostavljanju-podataka-iz-knjigovodstvenih-evidencija-elektronskim-putem-sl-glasnik-83-19-20-12-19-b-h-s.pdf\" rel=\"attachment wp-att-17431\">Uputa o dostavljanju podataka iz knjigovodstvenih evidencija elektronskim putem (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 83\/19) (20.12.2019.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-16-Uputstvo-o-obavezi-blagovremenog-i-tacnog-podnosenja-prijava-kao-i-drugih-podataka-vezanih-za-iskazano-stanje-u-prijavama-01-10-19.pdf\" rel=\"attachment wp-att-17430\">Uputa o obavezi blagovremenog i ta\u010dnog podno\u0161enja prijava kao i drugih podataka vezanih za iskazano stanje u prijavama (01.10.2019.)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-17-Uputst-o-odobrav-i-izvrs-povrat-novc-sreds-H-sl-list-35-20-22-06-20.pdf\" rel=\"attachment wp-att-17429\">Uputa o odobravanju i izvr\u0161avanju povrata nov\u010danih sredstava koji se evidentiraju u poreznom podsustavu elektroni\u010dkim putem, izuzev povrata po PDV prijavi (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 35\/20) (22.06.2020.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/B-H-S-17-1-U-o-izm-i-dop-U-o-odobr-i-izvrs-povrata-novc-sredstava-u-ePorezi-sl-list-60-24-06-09-2024.pdf\">Uputa o izmjenama i dopunama Upute o odobravanju i izvr\u0161avanju povrata nov\u010danih sredstava koji se evidentiraju u poreznom podsistemu elektroni\u010dkim putem, izuzev povrata po PDV prijavi (&#8220;Slu\u017ebeni glasnik BiH&#8221;m broj 60\/24) (06.09.2024.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>\n<p><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-18-U-o-provodj-postupk-povrat-PDV-stranim-obveznicima-sl-list-69-25-14-11-2025.pdf\">Uputa o provedbi postupka povrata poreza na dodanu vrijednost stranim poreznim obveznicima (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 69\/25) (17.11.2025.)<\/a><\/p>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/H\/H-19-U-o-podnosenju-prijave-za-PDV-upotreb-kvalifik-el-potvrd-07-07-2023.pdf\" rel=\"attachment wp-att-36425\">Uputstvo o podnosenju prijave za PDV upotrebom kvalificirane elektronske potvrde (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 49\/23) (14.07.2023.)<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Obja\u0161njenja&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-1-Pojasnjenje-bankama-vezano-za-uplatu-PDV-a-clan-15.-tacka-4.-Zakona-o-PDV-u.pdf\" rel=\"attachment wp-att-17510\">Poja\u0161njenje bankama vezano za uplatu PDV-a, \u010dlan 15. ta\u010dka 4. Zakona o PDV-u<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-2-Objasnjenje-Lohn-poslova-kao-postupka-unutarnje-obrade.pdf\" rel=\"attachment wp-att-17509\">Obja\u0161njenje Lohn poslova kao postupka unutarnje obrade<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-3-Objasnjenje-procedure-unutarnje-obrade.pdf\" rel=\"attachment wp-att-17508\">Obja\u0161njenje procedure unutarnje obrade<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-4-Objasnjenje-u-svezi-sa-uslugama-posredovanja-u-prodaji-pre-paid-kartica.pdf\" rel=\"attachment wp-att-17507\">Obja\u0161njenje u svezi sa uslugama posredovanja u prodaji pre paid kartica<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-5-Objasnjenje-u-svezi-sa-srazmjernim-odbitkom-ulaznog-poreza-u-prvoj-godini-primjene-Zakona-o-PDV-u.pdf\" rel=\"attachment wp-att-17506\">Obja\u0161njenje u svezi sa srazmjernim odbitkom ulaznog poreza u prvoj godini primjene Zakona o PDV-u<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-6-Objasnjenje-u-svezi-sa-primjenom-clanka-30.-Zakona-o-PDV-u.pdf\" rel=\"attachment wp-att-17505\">Obja\u0161njenje u svezi sa primjenom \u010dlanka 30. Zakona o PDV-u<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-7-Postupanje-u-pogledu-poreza-na-dodatu-vrijednost-u-postupku-koji-se-vodi-nakon-pustanja-robeobjasnjenje.pdf\" rel=\"attachment wp-att-17503\">Postupanje u pogledu poreza na dodanu vrijednost u postupku koji se vodi nakon pu\u0161tanja robe,obja\u0161njenje<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-7-1-Postupanje-u-pogledu-poreza-na-dodatu-vrijednost-u-postupku-koji-se-vodi-nakon-pustanja-robeobjasnjenje-dopuna.pdf\" rel=\"attachment wp-att-17504\">Postupanje u pogledu poreza na dodanu vrijednost u postupku koji se vodi nakon pu\u0161tanja robe, obja\u0161njenje &#8211; dopuna<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-Objasnjenje-o-nacinu-postupanja-kod-primitka-i-obrade-prijava-za-porez-na-dodanu-vrijednost-i-prijava-trosarine.pdf\" rel=\"attachment wp-att-17490\">Obja\u0161njenje o na\u010dinu postupanja kod primitka i obrade prijava za porez na dodanu vrijednost i prijava tro\u0161arine<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-1-Evidencija-broja-kreiranih-i-dostavljenih-pdv-prijava.doc\" rel=\"attachment wp-att-17502\">Evidencija broja kreiranih i dostavljenih pdv prijava<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-1-Evidencija-broja-kreiranih-i-dostavljenih-pdv-prijava.pdf\" rel=\"attachment wp-att-17501\">Evidencija broja kreiranih i dostavljenih pdv prijava<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-1-Potvrda-o-prijemu-prijave.doc\" rel=\"attachment wp-att-17498\">Potvrda o prijemu prijave<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-1-Potvrda-o-prijemu-prijave.pdf\" rel=\"attachment wp-att-17497\">Potvrda o prijemu prijave<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-1-Evidencija-primljenih-prijava-trosarine.doc\" rel=\"attachment wp-att-17500\">Evidencija primljenih prijava tro\u0161arine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-1-Evidencija-primljenih-prijava-trosarine.pdf\" rel=\"attachment wp-att-17499\">Evidencija primljenih prijava tro\u0161arine<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-2-Izmjena-Objasnjenja-o-nacinu-postupanja-kod-primitka-i-obrade-prijave-za-porez-na-dodanu-vrijednost-i-prijava-trosarine.pdf\" rel=\"attachment wp-att-17496\">Izmjena Obja\u0161njenja o na\u010dinu postupanja kod primitka i obrade prijave poreza na dodanu vrijednost i prijava tro\u0161arine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-3-Izmjena-objasnjenja-b.pdf\" rel=\"attachment wp-att-17495\">Izmjena Obja\u0161njenja o na\u010dinu postupanja kod primitka i obrade prijave poreza na dodanu vrijednost i prijava tro\u0161arine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-4-Izmjena-objasnjenjao-nacinu-postupanja-kod-prijema-i-obrade-prijave-za-dod-vrijedn-i-prij-akc.pdf\" rel=\"attachment wp-att-17494\">Izmjena Obja\u0161njenja o na\u010dinu postupanja kod primitka i obrade prijave poreza na dodanu vrijednost i prijave tro\u0161arine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-5-Dopuna-objasnjenja-o-prijema-i-obrade-prijave-za-PDV-22-06-2015.pdf\" rel=\"attachment wp-att-17491\">Dopuna obja\u0161njenja o na\u010dinu postupanja kod prijema i obrade prijave poreza na dodanu vrijednost i prijava tro\u0161arine broj 01-02-2-761-8\/10 od 22.11.2010. godine, broj 01 02-2-761-8\/11 od 29.12.2011. godine, broj 02-2-1409\/14 od 19.06.2014. godine i broj 02-2-1409-7\/14 od 22.10.2014. godine.(22.06.2015.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-5-1-Izvjestaj-o-dospjeloj-akcizi-sa-kolicinom.docx\" rel=\"attachment wp-att-17493\">Izvje\u0161\u0107e o dospjeloj tro\u0161arini sa koli\u010dinom<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/6_Obja\u0161njenja\/H\/H-8-5-1-Izvjestaj-o-nedospjeloj-akcizi.docx\" rel=\"attachment wp-att-17492\">Izvje\u0161\u0107e o nedospjeloj tro\u0161arini<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Obavijesti&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/B\/B-H-S-3-Obavijest-za-obveznike-\u2013-unistavanje-dobara-kojima-je-istekao-rok-trajanja.pdf\" rel=\"attachment wp-att-53148\">Obavijest za obveznike \u2013 uni\u0161tavanje dobara kojima je istekao rok trajanja (13.10.2025.)<\/a>\u00a0<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/H\/H-1-Sporazum_primjena_apendiksa_Eufor_250106_formular-h.pdf\" rel=\"attachment wp-att-17539\">\u0421\u043f\u043e\u0440\u0430\u0437\u0443\u043c \u043e \u043f\u0440\u0438\u043c\u0458\u0435\u043d\u0438 \u0410\u043f\u0435\u043d\u0434\u0438\u043a\u0441\u0430 \u0411 \u0410\u043d\u0435\u043a\u0441\u0430 1\u0410 \u043e\u043f\u045b\u0435\u0433 \u043e\u043a\u0432\u0438\u0440\u043d\u043e\u0433 \u043c\u0438\u0440\u043e\u0432\u043d\u043e\u0433 \u0441\u043f\u043e\u0440\u0430\u0437\u0443\u043c\u0430 \u0437\u0430 \u0411\u043e\u0441\u043d\u0443 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0443 \u0438 \u0430\u043d\u0435\u043a\u0441\u0430 \u043e \u043d\u0430\u0431\u0430\u0432\u043a\u0430\u043c\u0430 \u0438 \u0443\u0433\u043e\u0432\u043e\u0440\u0438\u043c\u0430 \u0442\u0435\u0445\u043d\u0438\u0447\u043a\u043e\u0433 \u0441\u043f\u043e\u0440\u0430\u0437\u0443\u043c\u0430 \u0438\u0437\u043c\u0435\u0452\u0443 \u0412\u043b\u0430\u0434\u0435 \u0420\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0411\u043e\u0441\u043d\u0435 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0435 \u0438 \u0441\u043d\u0430\u0433\u0430 \u0437\u0430 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0458\u0443 \u043c\u0438\u0440\u0430 (\u0418\u0424\u041e\u0420)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/H\/H-1-A-Sporazum_primjena_apendiksa_Eufor_250106_uputstvo-h.pdf\" rel=\"attachment wp-att-17540\">\u0423\u043f\u0443\u0442\u0441\u0442\u0432\u043e \u043e \u043f\u043e\u043f\u0443\u045a\u0430\u0432\u0430\u045a\u0443 \u0444\u043e\u0440\u043c\u0443\u043b\u0430\u0440\u0430 \u0437\u0430 \u043e\u0441\u043b\u043e\u0431\u0430\u0452\u0430\u045a\u0435 \u0415\u0423\u0424\u041e\u0420-\u0430 \u0438 \u041d\u0410\u0422\u041e-\u0430 \u043e\u0434 \u043f\u043e\u0440\u0435\u0437\u0430 \u043f\u0440\u0438 \u043d\u0430\u0431\u0430\u0432\u0459\u0430\u045a\u0443 \u0440\u043e\u0431\u0430 \u0438 \u0443\u0441\u043b\u0443\u0433\u0430<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/H\/H-1-A-Sporazum_primjena_apendiksa_Eufor_250106_formular-h.pdf\" rel=\"attachment wp-att-17542\">\u0424\u043e\u0440\u043c\u0443\u043b\u0430\u0440 \u0437\u0430 \u043e\u0441\u043b\u043e\u0431\u0430\u0452\u0430\u045a\u0435 \u0415\u0423\u0424\u041e\u0420-\u0430 \u0438 \u041d\u0410\u0422\u041e-\u0430 \u043e\u0434 \u043f\u043e\u0440\u0435\u0437\u0430 \u043f\u0440\u0438 \u043d\u0430\u0431\u0430\u0432\u0459\u0430\u045a\u0443 \u0440\u043e\u0431\u0430 \u0438 \u0443\u0441\u043b\u0443\u0433\u0430<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/H\/H-1-A-Sporazum_primjena_apendiksa_Eufor_250106_primjer_formulara-h.pdf\" rel=\"attachment wp-att-17541\">\u041f\u0440\u0438\u043c\u0458\u0435\u0440 \u043f\u043e\u043f\u0443\u045a\u0430\u0432\u0430\u045a\u0430 \u0444\u043e\u0440\u043c\u0443\u043b\u0430\u0440\u0430 \u0437\u0430 \u043e\u0441\u043b\u043e\u0431\u0430\u0452\u0430\u045a\u0435 \u0415\u0423\u0424\u041e\u0420-\u0430 \u0438 \u041d\u0410\u0422\u041e-\u0430 \u043e\u0434 \u043f\u043e\u0440\u0435\u0437\u0430 \u043f\u0440\u0438 \u043d\u0430\u0431\u0430\u0432\u0459\u0430\u045a\u0443 \u0440\u043e\u0431\u0430 \u0438 \u0443\u0441\u043b\u0443\u0433\u0430<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/H\/H-1-A-Primjer_fakture_za_isporuke_dobara_i_usluga_EUFOR_NATO-h.pdf\" rel=\"attachment wp-att-17543\">\u041f\u0440\u0438\u0458\u0435\u0440 \u0444\u0430\u043a\u0442\u0443\u0440\u0435 \u0437\u0430 \u0438\u0441\u043f\u043e\u0440\u0443\u043a\u0435 \u0434\u043e\u0431\u0430\u0440\u0430 \u0438 \u0443\u0441\u043b\u0443\u0433\u0430 \u0415\u0423\u0424\u041e\u0420-\u0443 \u0438 \u041d\u0410\u0422\u041e-\u0443<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/7_Obavijesti\/H\/H-2-Obavijest_kompenzacija_PDV_za_potrebe_EUFOR_NATO-h.pdf\" rel=\"attachment wp-att-17538\">\u041e\u0431\u0430\u0432\u0438\u0458\u0435\u0441\u0442 \u0443 \u0432\u0435\u0437\u0438 \u0441a \u043a\u043e\u043c\u043f\u0435\u043d\u0437\u0430\u0446\u0438\u0458\u043e\u043c \u041f\u0414\u0412-\u0430 \u043f\u043b\u0430\u045b\u0435\u043d\u043e\u0433 \u043d\u0430 \u0438\u0441\u043f\u043e\u0440\u0443\u043a\u0435 \u0438\u0437\u0432\u0440\u0448\u0435\u043d\u0435 \u0437\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0435 \u0415\u0423\u0424\u041e\u0420-\u0430 \u0438 \u0428\u0442\u0430\u0431\u0430 \u041d\u0410\u0422\u041e-\u0430<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][et_pb_text admin_label=&#8221;Tro\u0161arine&#8221; _builder_version=&#8221;4.17.3&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2>Tro\u0161arine:<\/h2>\n<p>[\/et_pb_text][et_pb_accordion closed_toggle_background_color=&#8221;#f1f5f7&#8243; icon_color=&#8221;#1a659e&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; toggle_font=&#8221;|600|||||||&#8221; toggle_font_size=&#8221;20px&#8221; hover_enabled=&#8221;0&#8243; custom_css_toggle=&#8221;margin-bottom: 5px;&#8221; border_color_all=&#8221;#e1e5e7&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_accordion_item title=&#8221;Zakon o tro\u0161arinama&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.17.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/1_Zakon_o_akcizama\/H\/H-1-Zakon-o-trosarinama-u-Bosni-i-Hercegovini-Sluzbeni-glasnik-BiH-broj-4909.pdf\" rel=\"attachment wp-att-17554\">Zakon o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 49\/09)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/1_Zakon_o_akcizama\/H\/H-1-1-Zakon-o-izmjenama-i-dopunama-z-o-trosarinama-u-BiH-49-14-H.pdf\" rel=\"attachment wp-att-17557\">Zakon o izmjenama i dopunama Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 49\/14)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/1_Zakon_o_akcizama\/H\/H-1-2-Zakon-o-izmjenama-i-dopunama-z-o-trosarinama-u-BiH-60-14-H.pdf\" rel=\"attachment wp-att-17556\">Zakon o izmjenama i dopunama Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 60\/14)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/1_Zakon_o_akcizama\/H\/H-1-3-zakon-o-izmj-i-dop-zakona-o-akciz-sl-glasnik-91-17-27-12-17-H.pdf\" rel=\"attachment wp-att-17555\">Zakon o izmjenama i dopunama Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 91\/17) (27.12.2017.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/1_Zakon_o_akcizama\/H\/H-1-4-Z-o-izmj-i-dop-Z-o-akcizama-s-list-50-22-29-07-22.pdf\" rel=\"attachment wp-att-31119\">Zakon o izmjenama i dopunama Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 50\/22) (29.07.2022.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Pravilnici&#8221; _builder_version=&#8221;4.17.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/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-Pravilnik-o-primjeni-zakona-o-trosarinama-u-Bosni-i-Hercegovini-Sluzbeni-glasnik-BiH-broj-5009.pdf\" rel=\"attachment wp-att-17604\">Pravilnik o primjeni zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 50\/09)<\/a>\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><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-3-PRIJAVA-AKCIZE-PDA-08-02-18.xls\" rel=\"attachment wp-att-17611\">Prijava tro\u0161arine &#8211; Obrazac PDA<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-4-Sluzbeni-nalog-za-nabavu-proizvoda-bez-placanja-trosarine-Obrazac-SNA.pdf\" rel=\"attachment wp-att-17610\">Slu\u017ebeni nalog za nabavu proizvoda bez pla\u0107anja tro\u0161arine &#8211; Obrazac SNA<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-5-Sluzbeni-nalog-za-nabavu-proizvoda-bez-placanja-trosarine-Obrazac-LNA.pdf\" rel=\"attachment wp-att-17609\">Slu\u017ebeni nalog za nabavu proizvoda bez pla\u0107anja tro\u0161arine &#8211; Obrazac LNA<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-6-Formular-za-oslobadanje-EUFOR-a-i-NATO-a-od-poreza-pri-nabavljanju-roba-i-usluga-Obrazac-TEF.pdf\" rel=\"attachment wp-att-17608\">Formular za osloba\u0111anje EUFOR-a i NATO-a od poreza pri nabavljanju roba i usluga &#8211; Obrazac TEF<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-7-Obrazac-PPLO.doc\" rel=\"attachment wp-att-17607\">Zahtjev za priznavanje prava na utvr\u0111ivanje ukupne koli\u010dine za koju se mo\u017ee ostvariti pravo na povrat tro\u0161arine na ulje za lo\u017eenje &#8211; Obrazac PPLO<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-8-Obrazac-PPLO.pdf\" rel=\"attachment wp-att-17606\">Zahtjev za priznavanje prava na utvr\u0111ivanje ukupne koli\u010dine za koju se mo\u017ee ostvariti pravo na povrat tro\u0161arine na ulje za lo\u017eenje &#8211; Obrazac PPLO<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-9-Zahtjev-za-povrat-placene-trosarine-na-ulje-za-lozenje-Obrazac-ZPLO.doc\" rel=\"attachment wp-att-17605\">Zahtjev za povrat pla\u0107ene tro\u0161arine na ulje za lo\u017eenje &#8211; Obrazac ZPLO<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-10-Zahtjev-za-povrat-placene-trosarine-na-ulje-za-lozenje-Obrazac-ZPLO-1.pdf\" rel=\"attachment wp-att-17628\">Zahtjev za povrat pla\u0107ene tro\u0161arine na ulje za lo\u017eenje &#8211; Obrazac ZPLO<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-11-Zahtjev-za-registraciju-skladista-ulja-za-lozenje-Obrazac-RSUL.pdf\" rel=\"attachment wp-att-17627\">Zahtjev za registraciju skladi\u0161ta ulja za lo\u017eenje &#8211; Obrazac RSUL<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-12-Izvjesce-o-isporucenim-kolicinama-ulja-za-lozenje-EL-i-LS-za-razdoblje-Obrazac-IKUL.pdf\" rel=\"attachment wp-att-17626\">Izvje\u0161\u0107e o isporu\u010denim koli\u010dinama ulja za lo\u017eenje (EL i LS) za razdoblje &#8211; Obrazac IKUL<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-13-Obrazac-PUT-II.pdf\" rel=\"attachment wp-att-17625\">Izvje\u0161\u0107e o carinjenju reprodukcijskog materijala za rudnike, termoelektrane i \u017eeljeznice po odlukama Upravnog odbora UNO za razdoblje &#8211; Obrazac PUT II<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-14-Izvjesce-o-nabavama-reprodukcijskog-materijala-za-mjesec-Obrazac-PUT-IV.pdf\" rel=\"attachment wp-att-17624\">Izvje\u0161\u0107e o nabavama reprodukcijskog materijala za mjesec &#8211; Obrazac PUT IV<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-15-Pravilnik-o-izmjeni-Pravilnika-o-primjeni-Zakona-o-trosarinama-u-Bosni-i-Hercegovini-Sluzbeni-glasnik-BiH-broj-8011.pdf\" rel=\"attachment wp-att-17619\">Pravilnik o izmjeni Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/11)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-15-1-Izvjestaj-o-isporuci-reprodukcionog-materijala-za-mjesec-Obrazac-PUT-III.xls\" rel=\"attachment wp-att-17623\">Izvje\u0161\u0107e o isporuci reprodukcionog materijala za mjesec, Obrazac PUT III<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-15-2-Izvjesce-o-isporuci-reprodukcionog-materijala-za-mjesec-Obrazac-PUT-III.pdf\" rel=\"attachment wp-att-17622\">Izvje\u0161\u0107e o isporuci reprodukcionog materijala za mjesec, Obrazac PUT III<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-15-3-Izvjesce-o-isporuci-reprodukcionog-materijala-za-mjesec-Obrazac-PUT-V-1.xls\" rel=\"attachment wp-att-17621\">Izvje\u0161\u0107e o isporuci reprodukcionog materijala za mjesec, Obrazac PUT V<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-15-4-Izvjesce-o-isporuci-reprodukcionog-materijala-za-mjesec-Obrazac-PUT-V.pdf\" rel=\"attachment wp-att-17620\">Izvje\u0161\u0107e o isporuci reprodukcionog materijala za mjesec, Obrazac PUT V<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-16-Pravilnik-o-izmjenama-i-dopunama-Pravilnika-o-primjeni-Zakona-o-trosarinama-u-Bosni-i-Hercegovini-Sluzbeni-glasnik-BiH-broj-4812.pdf\" rel=\"attachment wp-att-17618\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 48\/12)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-17-Pravilnik-o-izmjenama-i-dopunama-H-74-14.pdf\" rel=\"attachment wp-att-17617\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 74\/14)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-18-Praviln-o-izmj-i-dop-zakon-o-akcizi-H-85-17-01-12-17.pdf\" rel=\"attachment wp-att-17616\">Pravilnik o izmjeni Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 85\/17) (01.12.2017.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-19-Praviln-o-izmj-i-dop-Praviln-o-primjen-Zak-o-akciz-u-biH-H-sl-glasnik-04-18-22-01-18.pdf\" rel=\"attachment wp-att-17615\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 04\/18) (22.01.2018.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-20-Pravilnik-o-izmj-Praviln-o-primj-Zakon-o-akcih-u-BiH-B-H-S-s-list-3-21-15-01-21.pdf\" rel=\"attachment wp-att-17613\">Pravilnik o izmjenama Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 3\/21) (15.01.2021.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-21-P-o-izmj-i-dop-pravil-o-akcizama-B-H-S-s-list-62-21-08-10-21.pdf\" rel=\"attachment wp-att-17612\">Pravilnik o izmjenama Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 62\/21) (11.10.2021.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/B-H-S-1-22-P-o-izmj-i-dop-P-o-primjeni-Z-o-akcizu-u-BiH-s-list-85-22-27-12-2022.pdf\">Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glanik BiH&#8221;, broj 85\/22) (27.12.2022.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/B-H-S-1-22-1-Obrazac-PRIJAVA-AKCIZE-PDA-85_22.xls\" rel=\"attachment wp-att-33299\">Obrazac PRIJAVA TRO\u0160ARINE PDA 85_22 (27.12.2022.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-1-22-2-Uputstvo-za-popunjavanje-prijave-akcize-Obrazac-PDA-85_22.docx\" rel=\"attachment wp-att-33298\">Uputstvo za popunjavanje prijave tro\u0161arine &#8211; Obrazac PDA 85_22 (27.12.2022.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/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-2-Pravilnik-o-trosarinskim-markicama-za-duhanske-preradevine-alkoholna-pica-vocnu-prirodnu-rakiju-kavu-i-vinoSluzbeni-glasnik-BiH-broj-5009.pdf\" rel=\"attachment wp-att-17596\">Pravilnik o tro\u0161arinskim markicama za duhanske prera\u0111evine, alkoholna pi\u0107a, vo\u0107nu prirodnu rakiju, kavu i vino (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 50\/09)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-Pravilnik-o-izmjenama-i-dopunama-dac-i-Obrazac-H-74-14.pdf\" rel=\"attachment wp-att-17597\">Pravilnik o izmjenama i dopunama Pravilnik o tro\u0161arinskim markicama za duhanske prera\u0111evine, alkoholna pi\u0107a, vo\u0107nu prirodnu rakiju, kavu i vino (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 74\/14) &#8211; Obrazac ZI-DZP<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-1-Dokumentacija-za-tiskanje-izdavanje-trosarinskih-markica-za-kafu.pdf\" rel=\"attachment wp-att-17602\">Dokumentacija za tiskanje i izdavanje tro\u0161arinskih markica za kavu<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-1-1-Obrazac-ZI-KA.pdf\" rel=\"attachment wp-att-17603\">Zahtjev za tiskanje tro\u0161arinskih markica za ozna\u010davanje kave i Otpremnica o izdavanju tro\u0161arinskih markica za ozna\u010davanje kave &#8211; Obrazac ZI-KA<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-2-Dokumentacija-za-tiskanje-izdavanje-trosarisnkih-markica-za-duhanske-preradevine.pdf\" rel=\"attachment wp-att-17600\">Dokumentacija za tiskanje i izdavanje tro\u0161arisnkih markica za duhanske prera\u0111evine<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-2-1-Zahtjev-za-tiskanjeizdavanje-trosarinskih-markica-za-duhanske-preradevine-Obrazac-ZI-DP.pdf\" rel=\"attachment wp-att-17601\">Zahtjev za tiskanje izdavanje tro\u0161arinskih markica za duhanske prera\u0111evine &#8211; Obrazac ZI-DP<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-3-1-Zahtjev-za-tiskanjeizdavanje-trosarinskih-markica-za-alkoholna-pica-vocnu-prirodnu-rakiju-i-vino-Obrazac-ZI-AL.pdf\" rel=\"attachment wp-att-17599\">Dokumentacija za tiskanje i izdavanje tro\u0161arinskih markica za alkoholna pi\u0107a, vo\u0107nu prirodnu rakiju i vino<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/H-2-1-3-Dokumentacija-za-tiskanje-izdavanje-trosarinskih-markica-za-alkoholna-pica-vocnu-prirodnu-rakiju-i-vino.pdf\" rel=\"attachment wp-att-17598\">Zahtjev za tiskanje i izdavanje tro\u0161arinskih markica za alkoholna pi\u0107a, vo\u0107nu prirodnu rakiju i vino &#8211; Obrazac ZI-AL<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/2_Pravilnici\/H\/B-H-S-2-2-Po-izmj-i-dop-pravil-o-akciz-markic-za-duhan-alkoh-rakiju-kafu-i-vino-s-list-85-22-27-12-2022.pdf\">Pravilnik o izmjenama i dopunama Pravilnika o tro\u0161arinskim markicama za duhanske prera\u0111evine, alkoholna pi\u0107a, vo\u0107nu prirodnu rakiju, kavu i vino (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 85\/22) (27.12.2022.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Odluke&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-1-Odluka-o-preuzimanju-ovlasti-nad-tiskanjem-i-izdavanjem-poreznih-i-kontrolnih-markica-Sluzbeni-glasnik-BiH-broj-7405.pdf\" rel=\"attachment wp-att-17739\">Odluka o preuzimanju ovlasti nad tiskanjem i izdavanjem poreznih i kontrolnih markica (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 74\/05)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-2-Odluka-o-odgovornosti-za-kontrolu-i-naplatu-trosarina-i-poreza-na-prometa-Sluzbeni-glasnik-BiH-broj-8905.pdf\" rel=\"attachment wp-att-17738\">Odluka o odgovornosti za kontrolu i naplatu tro\u0161arina i poreza na prometa (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 89\/05)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-3-Odluka-o-postupku-oslobadanja-i-povrata-trosarine-i-putarine-po-osnovi-primjene-medunarodnih-ugovora-Sluzbeni-glasnik-BiH-broj-2608.pdf\" rel=\"attachment wp-att-17735\">Odluka o postupku osloba\u0111anja i povrata tro\u0161arine i putarine po osnovi primjene me\u0111unarodnih ugovora (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 26\/08)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-3-1-Obrasci-uz-Odluku-o-postupku-oslobadanja-i-povrata-trosarine-i-putarine-po-osnovi-primjene-medunarodnih-ugovora.pdf\" rel=\"attachment wp-att-17737\">Obrasci uz Odluku o postupku osloba\u0111anja i povrata tro\u0161arine i putarine po osnovi primjene me\u0111unarodnih ugovora<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-3-2-Odluka-\u043e-izmjenama-Odluke-o-postupku-oslobadanja-i-povrata-trosarine-i-putarine-po-osnovi-primjene-medunarodnih-ugovora-broj-9208.pdf\" rel=\"attachment wp-att-17736\">Odluka \u043e izmjenama Odluke o postupku osloba\u0111anja i povrata tro\u0161arine i putarine po osnovi primjene me\u0111unarodnih ugovora (&#8220;Slu\u017ebeni glasnik BiH&#8221; , broj 92\/08)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-Odluka-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-u-razdoblju-srpanj-prosinac-2009.-godine-Sluzbeni-glasnik-BiH-broj-0510.pdf\" rel=\"attachment wp-att-17715\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina u razdoblju srpanj &#8211; prosinac 2009. godine (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 05\/10)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-1-Odluka-o-izmjenama-i-dopunama-Odluke-o-kolicinama-dizel-goriva-na-koje-se-ne-placa-cestarina-u-razdoblju-srpanj-prosinac-2009.-godine.pdf\" rel=\"attachment wp-att-17734\">Odluka o izmjenama i dopunama Odluke o koli\u010dinama dizel-goriva na koje se ne pla\u0107a cestarina u razdoblju srpanj-prosinac 2009. godine(&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 88\/10)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-2-Odluka-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-za-2010.-godinu-Sluzbeni-glasnik-BiH-broj-2410.pdf\" rel=\"attachment wp-att-17727\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2010. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 24\/10)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-3-Odluka-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-za-2011.-godinuSluzbeni-glasnik-BiH-broj-311.pdf\" rel=\"attachment wp-att-17725\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2011. godinu(&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 3\/11)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-3-1-Odluka-o-izmjeni-i-dopuni-Odluke-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-za-2011.-godinuSluzbeni-glasnik-BiH-broj-4111.pdf\" rel=\"attachment wp-att-17726\">Odluka o izmjeni i dopuni Odluke o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2011. godinu(&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 41\/11)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-4-Odluka-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-za-2012.-godinu-Sluzbeni-glasnik-BiH-broj-2412.pdf\" rel=\"attachment wp-att-17724\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2012. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 24\/12)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-5-Odluka-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-za-2013.-godinu-Sluzbeni-glasnik-BiH-broj-10112.pdf\" rel=\"attachment wp-att-17723\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2013. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 101\/12)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-6-Odluka-o-kolicinama-dizel-\u2013-goriva-na-koje-se-ne-placa-cestarina-za-2014.-godinu-Sluzbeni-glasnik-BiH-broj-9913.pdf\" rel=\"attachment wp-att-17722\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2014. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 99\/13)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-7-Odluka-o-kolicini-dizela-za-2015-H.pdf\" rel=\"attachment wp-att-17719\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2015. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/14)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-7-1-Izmjena-o-dizel-gorivu-89-14-H.pdf\" rel=\"attachment wp-att-17721\">Odluka o izmjeni i dopuni Odluke o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2015. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 89\/14)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-7-2-Odluka-o-izmjeni-i-dopuni-dizel-gorivo-2015-48-15-H.pdf\" rel=\"attachment wp-att-17720\">Odluka o izmjeni i dopuni Odluke o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2015. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 48\/15)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-8-odl-o-kol-dizel-goriva-h-94-15.pdf\" rel=\"attachment wp-att-17718\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2016. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 94\/15) (09.12.2015.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-9-Odluka-o-kolicini-dizel-goriva-na-koje-se-ne-placa-putarina-2017-sl-glasnik-84-16-11-11-16-H.pdf\" rel=\"attachment wp-att-17716\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2017. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/16) (11.11.2016.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-9-1-Odluk-o-izmj-i-dop-oslobadj-nafte-06-03-17-sl-glasnik-15-17-H.pdf\" rel=\"attachment wp-att-17717\">Odluka o izmjeni i dopuni Odluke o koli\u010dinama dizel &#8211; goriva na koje se ne pla\u0107a cestarina za 2017. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 15\/17) (06.03.2017.)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-10-Odluka-o-oslobadanju-placanja-H-84-17-27-11-17.pdf\" rel=\"attachment wp-att-17732\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2018. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/17) (27.11.2017.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-10-1-Odl-o-dop-odl-o-kolic-diz-goriv-na-koje-se-ne-placa-putarina-sl-glasnik-61-18-10-09-18.pdf\" rel=\"attachment wp-att-17733\">Odluka o dopuni Odluke o koli\u010dini dizel &#8211; goriva na koje se ne pla\u0107a cestarina za 2018. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 61\/18) (10.09.2018.)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-11-odluka-o-kolicini-dizel-goriva-2019-H-93-18-27-12-18.pdf\" rel=\"attachment wp-att-17731\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2019. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 93\/18) (27.12.2018.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-12-Odluka-o-oslobadjanju-dizel-gorivo-B-H-S-Sl-list-BiH-80-19-06-12-19.pdf\" rel=\"attachment wp-att-17729\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2020. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/19) (06.12.2019.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-12-1-O-o-dop-i-izmjd-odluk-o-kolic-dizel-goriv-B-H-S-03-04-20-sl-list-20-20.pdf\" rel=\"attachment wp-att-17730\">Odluka o dopuni i izmjenama Odluke o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cestarina za 2020. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 20\/20) (03.04.2020.)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-4-13-O-o-kolic-dizel-oriva-na-koje-se-ne-placa-putarina-B-H-S-s-list-70-21-17-11-21.pdf\" rel=\"attachment wp-att-17728\">Odluka o koli\u010dinama dizel \u2013 goriva na koje se ne pla\u0107a cetarina za 2022. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 70\/21) (17.11.2021.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/B\/B-H-S-4-14-O-o-kolic-dizel-goriva-na-koji-se-ne-placa-putarina-2025-sl-list-54-25-12-09-2025.pdf\">Odluka o koli\u010dinama dizel &#8211; goriva na koje se ne pla\u0107a cestarina za 2025. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 54\/25) (12.09.2025.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-Odluka-utvrdivanju-posebne-i-minimalne-trosarine-na-cigarete-za-2010-godinu.pdf\" rel=\"attachment wp-att-17702\">Odluka utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2010. godinu<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-1-Odluka-utvrdivanju-posebne-i-minimalne-trosarine-na-cigarete-za-2011-godinu.pdf\" rel=\"attachment wp-att-17714\">Odluka utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2011. godinu<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-2-Odluka-utvrdivanju-posebne-i-minimalne-trosarine-na-cigarete-za-2012-godinu.pdf\" rel=\"attachment wp-att-17710\">Odluka utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2012. godinu<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-3-Odluka-o-min-akciz-2013.pdf\" rel=\"attachment wp-att-17709\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2013. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/12)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-4-Odluka-o-utvrdivanju-posebne-i-minimalne-trosarine-na-cigarete-za-2014-godinu-Sluzbeni-glasnik-BiH-broj-8813.pdf\" rel=\"attachment wp-att-17708\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2014. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 88\/13)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-5-Odluka-o-spec-i-min-akcizi-na-cigarete-H-2015.pdf\" rel=\"attachment wp-att-17707\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2015. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/14)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-6-odl-o-akcizi-za-2016-h-94-15.pdf\" rel=\"attachment wp-att-17706\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2016. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 94\/15) (09.12.2015.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-7-Odluka-o-minim-akcizi-na-cigarete-za-2017-sl-glasnik-84-16-11-11-16-H.pdf\" rel=\"attachment wp-att-17705\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2017. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/16) (11.11.2016.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-8-Odluk-o-specifi-i-min-akciz-2018-H-84-17-27-11-17.pdf\" rel=\"attachment wp-att-17704\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2018. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/17) (27.11.2017.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-9-Odluka-o-visini-specificne-akcize-H-sl-list-75-18-29-10-18.pdf\" rel=\"attachment wp-att-17703\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2019. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 75\/18) (29.10.2018.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-10-Odluka-o-specif-i-min-akcizi-2020-Sl-list-BiH-80-19-06-12-19.pdf\" rel=\"attachment wp-att-17713\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2020. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 80\/19) (06.12.2019.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-11-O-o-odrediv-specificn-i-min-akciz-za-20201-B-H-S-s-list-78-20-04-12-20.pdf\" rel=\"attachment wp-att-17712\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2021. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 78\/20) (04.12.2020.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-12-O-o-spec-i-min-akciz-za-2022-s-list-67-21-5-11-21.pdf\" rel=\"attachment wp-att-17711\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2022. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 67\/21) (05.11.2021.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/H-5-13-O-o-specif-i-min-akciz-Slist-74-22-04-11-22.pdf\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2023. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 74\/22) (07.11.2022.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/H\/B-H-S-5-14-O-o-spec-i-min-akciz-sl-list-87-23-26-12-2023.pdf\" rel=\"attachment wp-att-39589\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2024. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 87\/23) (27.12.2023.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/B\/B-H-S-O-o-spec-i-min-akciz-sl-list-84-24-06-12-2024.pdf\" rel=\"attachment wp-att-46305\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2025. godinu (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 84\/24) (06.12.2024.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/3_Odluke\/B\/B-H-S-5-16-O-o-spec-i-min-akciz-2026-29-12-2025.pdf\" rel=\"attachment wp-att-54176\">Odluka o utvr\u0111ivanju posebne i minimalne tro\u0161arine na cigarete za 2026. godinu (29.12.2025.)<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Instrukcije&#8221; _builder_version=&#8221;4.17.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-1-Instrukciju-o-privremenom-iznosenju-trosarinskih-markica-i-njihovog-razduzivanja-pri-uvozu-trosarinskih-proizvoda-broj-6809.pdf\" rel=\"attachment wp-att-17787\">Instrukciju o privremenom izno\u0161enju tro\u0161arinskih markica i njihovog razdu\u017eivanja pri uvozu tro\u0161arinskih proizvoda (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 68\/09)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-2-Instrukcija-o-nadleznosti-organizacijskih-jedinica-Sektora-za-poreze-za-provedbu-Zakona-o-trosarinama-u-BiH-i-Pravilnika-o-primjeni-Zakona.pdf\" rel=\"attachment wp-att-17785\">Instrukcija o nadle\u017enosti organizacijskih jedinica Sektora za poreze za provedbu Zakona o tro\u0161arinama u Bosni i Hercegovini i Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 98\/09)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-2-1-i-i-inst-o-nadlezn-jedinica.pdf\" rel=\"attachment wp-att-17786\">Izmjena Instrukcija o nadle\u017enosti organizacijskih jedinica Sektora za poreze za provedbu Zakona o tro\u0161arinama u Bosni i Hercegovini i Pravilnika o primjeni Zakona o tro\u0161arinama u Bosni i Hercegovini<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-2-2-I-o-izmj-instruk-o-nadl-org-jed-sekt-za-porez-za-provodj-Z-o-akciz-u-BiH-s-list-30-23-28-04-23.pdf\">Instrukcija o izmjenama Instrukcije o nadle\u017enosti organizacionih jedinica Sektora za poreze za provo\u0111enje Zakona o tro\u0161arinama u BiH i Pravilnika o primjeni Zakona o tro\u0161arinama u BiH (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 30\/23) (28.04.2023.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-3-Instrukcija-o-provedbi-postupka-povrata-trosarine-i-putarine-po-osnovi-medunarodnih-sporazuma-Sluzbeni-glasnik-BiH-broj-509.pdf\" rel=\"attachment wp-att-17784\">Instrukcija o provedbi postupka povrata tro\u0161arine i putarine po osnovi me\u0111unarodnih sporazuma (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 5\/09)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-4-Instrukcija-o-provedbi-clanka-16.-Odluke-o-postupku-oslobadanja-i-povrata-trosarine-i-putarine-po-osnovi-primjene-medunarodnih-ugovora.pdf\" rel=\"attachment wp-att-17783\">Instrukcija o provedbi \u010dlanka 16. Odluke o postupku osloba\u0111anja i povrata tro\u0161arine i putarine po osnovi primjene me\u0111unarodnih ugovora<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/4_Instrukcije\/H\/H-5-Instrukcija-o-razrezu-poreza-na-dodanu-vrijednost-trosarine-i-cestarine-po-sluzbenoj-duznosti-Sluzbeni-glasnik-BiH-broj-6812.pdf\" rel=\"attachment wp-att-17782\">Instrukcija o razrezu poreza na dodanu vrijednost, tro\u0161arine i cestarine po slu\u017ebenoj du\u017enosti (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 68\/12)<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Upute&#8221; _builder_version=&#8221;4.17.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-Uputa-o-postupku-podnosenja-zahtjeva-za-tiskanje-izdavanje-i-naplatu-trosarinskih-markica.pdf\" rel=\"attachment wp-att-17817\">Uputa o postupku podno\u0161enja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-1-Uputa-o-izmjeni-i-dopuni-Upute-o-postupku-podnosenja-zahtjeva-za-tiskanje-izdavanje-i-naplatu-trosarinskih-markica.pdf\" rel=\"attachment wp-att-17838\">Uputa o izmjeni i dopuni Upute o postupku podno\u0161enja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-1-1-Racun-za-uplatu-trosarine-za-preuzete-trosarinske-markice-za-duhanske-preradevine.xls\" rel=\"attachment wp-att-17839\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duhanske prera\u0111evine<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-2-Uputa-o-izmjeni-Upute-o-postupku-podnosenja-zahtjeva-za-tiskanje-izdavanje-i-naplatu-trosarinskih-markica.pdf\" rel=\"attachment wp-att-17834\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-3-Uputa-o-izmjeni-Upute-o-postupku-podnosenja-zahtjeva-za-tiskanje-izdavanje-i-naplatu-trosarinskih-markica-novo.pdf\" rel=\"attachment wp-att-17833\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica <\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-4-Uputstvo-o-izmjeni-i-dopuni-Up-za-stampanje-izdavanje-akciza.pdf\" rel=\"attachment wp-att-17832\">Uputa o izmjeni i dopuni Upute o postupku podno\u0161enja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-5-Uputs-o-izmj-i-dop-Uput-o-podnos-zahtj-za-stampanje-izd-i-napl-akc-marki-10-12-14.pdf\" rel=\"attachment wp-att-17828\">Uputa o izmjeni i dopuni Upute o podno\u0161enju zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica (10.12.2014.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-5-1-Rac-za-uplt-na-duvanske-preradjevine-10-12-2014.pdf\" rel=\"attachment wp-att-17831\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvanske prera\u0111evine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-5-2-Rac-za-uplt-na-duvan-za-pusenje-10-12-2014.pdf\" rel=\"attachment wp-att-17830\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvan za pu\u0161enje<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-5-3-Zahtj-za-stamp-izd-akciz-maric-za-duhan-za-pusenje-10-12-2014.pdf\" rel=\"attachment wp-att-17829\">Zahtjev za tiskanje\/izdavanje tro\u0161arinskih markica za duvan za pu\u0161enje (ZI-DZP) <\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-6-Uputstvo-o-izmj-Uputst-o-postupku-podnos-zahtj-za-stamp-izdav-i-napl-akciz-mark-22-12-2015.pdf\" rel=\"attachment wp-att-17825\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica (22.12.2015.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-6-1-Rac-za-uplat-akciz-za-preuz-akciz-mark-za-duvansk-preradj-22-12-2015.pdf\" rel=\"attachment wp-att-17827\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvanske prera\u0111evine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-6-2-Rac-za-uplat-akciz-za-preuz-akciz-mark-za-duvansk-preradj-za-pusenje-22-12-2015.pdf\" rel=\"attachment wp-att-17826\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvan za pu\u0161enje<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-7-Uputst-o-izmj-Uputst-i-postupk-podnosneja-zahtjeva-za-stampanje-izdavanje-i-naplatu-akciznih-markica-29-11-16.pdf\" rel=\"attachment wp-att-17822\">Uputa o izmjeni Upute o postupku podno\u0161neja zahtjeva za tiskanje, izdavanje i naplatu tro\u0161arinskih markica (29.11.2016.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-7-1-Racun-za-uplatu-akcize-za-preuzete-akcizne-markice-za-duvanske-preradjevine-29-11-16.pdf\" rel=\"attachment wp-att-17824\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvanske prera\u0111evine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-7-2-Racun-za-uplatu-akcize-za-preuzete-akcizne-markice-za-duvan-za-pusenje-29-11-16.pdf\" rel=\"attachment wp-att-17823\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvan za pu\u0161enje<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-8-Uputst-o-izmj-Uputst-o-postupk-podnos-zahtjev-za-stamp-izdavanj-i-naplat-akcizn-markic-25-12-17.pdf\" rel=\"attachment wp-att-17819\">Uputa o izmjeni Upute o postupku podno\u0161neja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (25.12.2017.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-8-1-Racun-za-uplat-akcou-markiz-za-duvansk-preradjevine-25-12-17.pdf\" rel=\"attachment wp-att-17821\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvanske prera\u0111evine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-8-2-Racun-za-uplat-akcou-markiz-za-duvansk-za-pusenje-25-12-17.pdf\" rel=\"attachment wp-att-17820\">Ra\u010dun za uplatu tro\u0161arine za preuzete tro\u0161arinske markice za duvan za pu\u0161enje<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-9-Uputstvo-o-izmj-Uput-o-postup-podn-zahtj-za-stamp-izdav-i-napl-akciz-mark-2176-20-11-16.pdf\" rel=\"attachment wp-att-17818\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (20.11.2018.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-10-Uputs-o-izmj-Upust-o-postupk-podnos-zahtje-za-stamp-izdavanj-i-naplat-akcizn-marki-30-11-18.pdf\" rel=\"attachment wp-att-17837\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (30.11.2018.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-11-Uputst-o-izmj-Uputs-o-post-podnos-zahtj-za-stamp-izdavanj-i-naplat-akcizn-markic-27-12-19.pdf\" rel=\"attachment wp-att-17836\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (27.12.2019.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-12-Uput-o-izmj-Uputs-o-postupk-podn-stamp-akcizn-markic-28-12-20.pdf\" rel=\"attachment wp-att-17835\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (28.12.2020.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/H-1-13-U-o-izmjeni-U-o-postupku-podnosenja-zahtjeva-za-stampanje-izdavanje-i-naplatu-akciznih-markica-15-12-21.pdf\" rel=\"attachment wp-att-19379\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (15.12.2021.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/5_Uputstva\/H\/B-H-S-1-14-U-o-izmejn-Uputstv-opostupk-podnosenj-zahtjev-za-sramp-izdavanj-i-naplat-akcizn-markica-03-05-2023.pdf\" rel=\"attachment wp-att-34525\">Uputa o izmjeni Upute o postupku podno\u0161enja zahtjeva za \u0161tampanje, izdavanje i naplatu tro\u0161arinskih markica (03.05.2023.)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Obja\u0161njenja&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-Objasnjenje-o-nacinu-postupanja-kod-primitka-i-obrade-prijava-za-porez-na-dodanu-vrijednost-i-prijava-trosarine.pdf\" rel=\"attachment wp-att-17874\">Obja\u0161njenje o na\u010dinu postupanja kod primitka i obrade prijava za porez na dodanu vrijednost i prijava tro\u0161arine<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-1-Evidencija-broja-kreiranih-i-dostavljenih-pdv-prijava-1.doc\" rel=\"attachment wp-att-17880\">Evidencija broja kreiranih i dostavljenih pdv prijava<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-2-Evidencija-broja-kreiranih-i-dostavljenih-pdv-prijava.pdf\" rel=\"attachment wp-att-17879\">Evidencija broja kreiranih i dostavljenih pdv prijava<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-3-Potvrda-o-prijemu-prijave-1.doc\" rel=\"attachment wp-att-17878\">Potvrda o prijemu prijave<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-4-Potvrda-o-prijemu-prijave.pdf\" rel=\"attachment wp-att-17877\">Potvrda o prijemu prijave<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-5-Evidencija-primljenih-prijava-trosarine-1.doc\" rel=\"attachment wp-att-17876\">Evidencija primljenih prijava tro\u0161arine<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-1-6-Evidencija-primljenih-prijava-trosarine.pdf\" rel=\"attachment wp-att-17875\">Evidencija primljenih prijava tro\u0161arine<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-2-Postupanje-kod-uvoza-duhanskih-preradevina-u-2011.-godini-obiljezenih-trosarinskim-markicama-koje-su-izdane-u-razdoblju-01.01.2010.-31.12.2010.godine.pdf\" rel=\"attachment wp-att-17873\">Postupanje kod uvoza duhanskih prera\u0111evina u 2011. godini obilje\u017eenih tro\u0161arinskim markicama koje su izdane u razdoblju 01.01.2010.- 31.12.2010.godine<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/2_Akciza\/6_Obja\u0161njenja\/H\/H-3-Postupanje-kod-uvoza-duhanskih-preradevina-u-2013.-godini-obiljezenih-trosarinskim-markicama-koje-su-izdane-u-periodu-01.01.2012.-31.12.2012.godine.pdf\" rel=\"attachment wp-att-17872\">Postupanje kod uvoza duhanskih prera\u0111evina u 2013. godini obilje\u017eenih tro\u0161arinskim markicama koje su izdane u periodu 01.01.2012.- 31.12.2012.godine<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PDV: Zakon o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 09\/05) Zakon o izmjenama i dopunama Zakona o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 35\/05) Zakon o dopunama Zakona o PDV-u (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 100\/08) Zakon o Izmjeni Zakona o porezu na dodanu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 33\/17) Zakon o dopuni Zakona o porezu na dodanu [&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":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[78],"tags":[],"class_list":["post-2119","post","type-post","status-publish","format-standard","hentry","category-propisi-hr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Porezi - Uprava za indirektno \/ neizravno oporezivanje BiH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.uino.gov.ba\/portal\/hr\/propisi-hr\/porezi-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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