{"id":34958,"date":"2023-05-30T15:21:04","date_gmt":"2023-05-30T13:21:04","guid":{"rendered":"https:\/\/www.uino.gov.ba\/portal\/?p=34958"},"modified":"2023-05-30T15:21:04","modified_gmt":"2023-05-30T13:21:04","slug":"informacija-velikim-poreznim-obveznicima","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/bs\/novosti\/informacija-velikim-poreznim-obveznicima\/","title":{"rendered":"Informacija velikim poreznim obveznicima"},"content":{"rendered":"<p style=\"text-align: justify;\"><em>Podsje\u0107amo jo\u0161 jednom porezne obveznike da je <\/em>Pravilnikom o izmjenama Pravilnika o primjeni Zakona o PDV-u (\u201cSlu\u017ebeni glasnik BiH\u201d, br. 87\/22) izmijenjen \u010dlan 78. stav (5) na na\u010din da je propisano da su porezni obveznici koji imaju status \u201cvelikih obveznika indirektnih poreza\u201d du\u017eni PDV prijavu dostavljati UIO elektronskim putem upotrebom kvalificirane\u00a0elektronske potvrde od poreznog perioda juni 2023. godine.<\/p>\n<p style=\"text-align: justify;\">Status \u201cvelikih obveznika indirektnih poreza\u201d, za period 2021. godina &#8211; 2023. godina imaju obveznici indirektnih poreza \u010dija vrijednost gradivnog poreza na dodanu vrijednost (zbir ulaznog i izlaznog PDV-a) u periodu 01.09.2019. godine do 31.08.2020. godine iznosi 1.500.000,00 KM i vi\u0161e, kao i banke i dru\u0161va za osiguranje, bez obzira na visinu gradivnog poreza na dodanu vrijednost, a u skladu sa Odlukom o odre\u0111ivanju velikih obveznika indirektnih poreza broj: 01-02-2-2269-2\/20 (\u201cSlu\u017ebeni glasnik BiH\u201d br. 84\/20).<\/p>\n<p style=\"text-align: justify;\">Dakle, svako lice koje se u Jedinstvenom registru obveznika UIO vodi kao PDV obveznik, te ima status \u201evelikog obveznika indirektnih poreza\u201c, bit \u0107e du\u017eno dostavljati\u00a0 PDV prijavu elektronskim putem upotrebom kvalificirane elektronske potvrde od poreznog perioda juni 2023. godine.<\/p>\n<p style=\"text-align: justify;\">Naime, za ovu svrhu, mogu se koristiti kvalificirane elektronske potvrde izdate u skladu sa eIDAS Uredbom EU broj 910\/2014 <strong><em>od strane Ovjerioca UIO ili drugih ovjerilaca<\/em><\/strong> upisanih u evidenciju ovjerilaca kod Ureda za nadzor i akreditaciju ovjerilaca pri Ministarstvu komunikacija i transporta BiH, ukoliko su kompatibilne sa softverom koji UIO koristi u okviru elektronskog poslovanja.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Budu\u0107i da se rok za dostavljanje PDV prijave upotrebom kvalificirane elektronske potvrde bli\u017ei, pozivamo jo\u0161 jednom sve \u201cvelike porezne obveznike indirektnih poreza\u201d da, ukoliko ve\u0107 to nisu u\u010dinili, u \u0161to skorijem roku podnesu zahtjev za izdavanje kvalificirane elektronske potvrde, te da isto mogu u\u010diniti preko UIO. <\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><em>Sve detalje u vezi s postupkom izdavanja kvalificiranih elektronskih potvrda preko Ovjerioca UIO mo\u017eete prona\u0107i na linku\u00a0<\/em><\/strong><a href=\"https:\/\/ca.uino.gov.ba\/bs\/usluge\/izdavanje.html\"><strong><em>https:\/\/ca.uino.gov.ba\/bs\/usluge\/izdavanje.html<\/em><\/strong><\/a><\/p>\n<p style=\"text-align: justify;\">Napominjemo da \u0107ete o svakom sljede\u0107em koraku, u vezi sa elektronskim poslovanjem sa UIO biti blagovremeno obavije\u0161teni putem na\u0161e web stranice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podsje\u0107amo jo\u0161 jednom porezne obveznike da je Pravilnikom o izmjenama Pravilnika o primjeni Zakona o PDV-u (\u201cSlu\u017ebeni glasnik BiH\u201d, br. 87\/22) izmijenjen \u010dlan 78. stav (5) na na\u010din da je propisano da su porezni obveznici koji imaju status \u201cvelikih obveznika indirektnih poreza\u201d du\u017eni PDV prijavu dostavljati UIO elektronskim putem upotrebom kvalificirane\u00a0elektronske potvrde od poreznog perioda [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28280,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[36],"tags":[],"class_list":["post-34958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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