{"id":51775,"date":"2025-07-25T08:02:26","date_gmt":"2025-07-25T06:02:26","guid":{"rendered":"https:\/\/www.uino.gov.ba\/portal\/?p=51775"},"modified":"2025-07-25T09:45:11","modified_gmt":"2025-07-25T07:45:11","slug":"obavijest-za-obveznike-pocetak-primjene-propisa-2","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/","title":{"rendered":"Po\u010detak primjene propisa"},"content":{"rendered":"<p style=\"text-align: justify;\">Ovim putem obavje\u0161tavamo sve obveznike da <strong>6. kolovoza 2025. godine zapo\u010dinje primjena<\/strong> <strong>Pravilnika o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost<\/strong>, koji je donio Upravni odbor Uprave za neizravno oporezivanje na svojoj 9. sjednici, a koji je objavljen u \u201eSlu\u017ebenom glasniku BiH\u201c, broj: 25\/25 od 29. travnja 2025. godine.<\/p>\n<p style=\"text-align: justify;\">Podsje\u0107amo da se klju\u010dne izmjene i dopune odnose na:<\/p>\n<ul style=\"text-align: justify;\">\n<li>uklju\u010divanje nabave specijalnih alata kori\u0161tenih u procesu proizvodnje u sporedni promet,<\/li>\n<li>izuzimanje od razmjene isporuke elektri\u010dne energije iz obnovljivih izvora od strane malog proizvo\u0111a\u010da &#8211; neobveznika PDV,<\/li>\n<li>fleksibilniju proceduru pri otpisu zaliha,<\/li>\n<li>preciznije definiranje poklona male vrijednosti,<\/li>\n<li>preciziranje mjesta oporezivanja elektronski isporu\u010denih usluga,<\/li>\n<li>definiranje porezne osnovice kod prometa usluga iz \u010dlanka 9. Zakona o PDV-u i osnovice kod me\u0111usobne isporuke elektri\u010dne energije iz obnovljivih izvora izme\u0111u PDV obveznika i malog proizvo\u0111a\u010da &#8211; neobveznika,<\/li>\n<li>redefiniranje \u010dlanka 54. Pravilnika u vezi uvjeta za povrat PDV-a prema \u010dlanku 29. Zakona o PDV-u (DKP misije i me\u0111unarodne organizacije, te \u010dlanovi misija sa \u010dlanovima porodice njihove obitelji, te obskrba robom i uslugama u okviru me\u0111onarodnih projekata),<\/li>\n<li>redefiniranje \u010dlanka 68. Pravilnika vezanog za odbitak ulaznog PDV za stalnu imovinu nabavljenu prije upisa u registar PDV obveznika,<\/li>\n<li>potpunije definiranje pojma kooperanta kod posebne sheme u graditeljstvu,<\/li>\n<li>redefiniranje prava na povrat PDV-a vezanog za iznos dobara od strane putnika uklju\u010duju\u0107i pove\u0107anje cenzusa o ukupnoj vrijednosti dobara iskazanoj na obrascu \u201ePDV-SL-2&#8243; za ostvarivanje prava na povat PDV (sa sada\u0161njih 100 KM na 200 KM),<\/li>\n<li>novi PDV-SL 2 obrazac i CD PDV 1 M obrazac i druge izmjene.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pozivamo obveznike da se na vrijeme pripreme za pravilnu i uskla\u0111enu primjenu navedenog propisa.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ovim putem obavje\u0161tavamo sve obveznike da 6. kolovoza 2025. godine zapo\u010dinje primjena Pravilnika o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost, koji je donio Upravni odbor Uprave za neizravno oporezivanje na svojoj 9. sjednici, a koji je objavljen u \u201eSlu\u017ebenom glasniku BiH\u201c, broj: 25\/25 od 29. travnja 2025. godine. Podsje\u0107amo [&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":[118],"tags":[],"class_list":["post-51775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti-hr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Po\u010detak primjene propisa - 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\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Po\u010detak primjene propisa - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Ovim putem obavje\u0161tavamo sve obveznike da 6. kolovoza 2025. godine zapo\u010dinje primjena Pravilnika o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost, koji je donio Upravni odbor Uprave za neizravno oporezivanje na svojoj 9. sjednici, a koji je objavljen u \u201eSlu\u017ebenom glasniku BiH\u201c, broj: 25\/25 od 29. travnja 2025. godine. Podsje\u0107amo [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-25T06:02:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-25T07:45:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/vijest-thumb.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"538\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dzenan.k\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dzenan.k\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/\"},\"author\":{\"name\":\"dzenan.k\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#\\\/schema\\\/person\\\/7e08ae05a155bd4e8ef3f99e9e0fc985\"},\"headline\":\"Po\u010detak primjene propisa\",\"datePublished\":\"2025-07-25T06:02:26+00:00\",\"dateModified\":\"2025-07-25T07:45:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/\"},\"wordCount\":278,\"image\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/wp-content\\\/uploads\\\/vijest-thumb.jpg\",\"articleSection\":[\"Novosti\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/\",\"url\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/\",\"name\":\"Po\u010detak primjene propisa - Uprava za indirektno \\\/ neizravno oporezivanje BiH\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/wp-content\\\/uploads\\\/vijest-thumb.jpg\",\"datePublished\":\"2025-07-25T06:02:26+00:00\",\"dateModified\":\"2025-07-25T07:45:11+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#\\\/schema\\\/person\\\/7e08ae05a155bd4e8ef3f99e9e0fc985\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/wp-content\\\/uploads\\\/vijest-thumb.jpg\",\"contentUrl\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/wp-content\\\/uploads\\\/vijest-thumb.jpg\",\"width\":900,\"height\":538},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/obavijest-za-obveznike-pocetak-primjene-propisa-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\",\"item\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/bs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Novosti\",\"item\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Po\u010detak primjene propisa\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/\",\"name\":\"Uprava za indirektno \\\/ neizravno oporezivanje BiH\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#\\\/schema\\\/person\\\/7e08ae05a155bd4e8ef3f99e9e0fc985\",\"name\":\"dzenan.k\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8381504bb29898236f08b86317cd3c6e6c291e88000a4a555fafa7ba6753e872?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8381504bb29898236f08b86317cd3c6e6c291e88000a4a555fafa7ba6753e872?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8381504bb29898236f08b86317cd3c6e6c291e88000a4a555fafa7ba6753e872?s=96&d=mm&r=g\",\"caption\":\"dzenan.k\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Po\u010detak primjene propisa - Uprava za indirektno \/ neizravno oporezivanje BiH","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/","og_locale":"en_US","og_type":"article","og_title":"Po\u010detak primjene propisa - Uprava za indirektno \/ neizravno oporezivanje BiH","og_description":"Ovim putem obavje\u0161tavamo sve obveznike da 6. kolovoza 2025. godine zapo\u010dinje primjena Pravilnika o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dodanu vrijednost, koji je donio Upravni odbor Uprave za neizravno oporezivanje na svojoj 9. sjednici, a koji je objavljen u \u201eSlu\u017ebenom glasniku BiH\u201c, broj: 25\/25 od 29. travnja 2025. godine. Podsje\u0107amo [&hellip;]","og_url":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/","og_site_name":"Uprava za indirektno \/ neizravno oporezivanje BiH","article_published_time":"2025-07-25T06:02:26+00:00","article_modified_time":"2025-07-25T07:45:11+00:00","og_image":[{"width":900,"height":538,"url":"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/vijest-thumb.jpg","type":"image\/jpeg"}],"author":"dzenan.k","twitter_card":"summary_large_image","twitter_misc":{"Written by":"dzenan.k","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#article","isPartOf":{"@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/"},"author":{"name":"dzenan.k","@id":"https:\/\/www.uino.gov.ba\/portal\/#\/schema\/person\/7e08ae05a155bd4e8ef3f99e9e0fc985"},"headline":"Po\u010detak primjene propisa","datePublished":"2025-07-25T06:02:26+00:00","dateModified":"2025-07-25T07:45:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/"},"wordCount":278,"image":{"@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/vijest-thumb.jpg","articleSection":["Novosti"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/","url":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/","name":"Po\u010detak primjene propisa - Uprava za indirektno \/ neizravno oporezivanje BiH","isPartOf":{"@id":"https:\/\/www.uino.gov.ba\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#primaryimage"},"image":{"@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/vijest-thumb.jpg","datePublished":"2025-07-25T06:02:26+00:00","dateModified":"2025-07-25T07:45:11+00:00","author":{"@id":"https:\/\/www.uino.gov.ba\/portal\/#\/schema\/person\/7e08ae05a155bd4e8ef3f99e9e0fc985"},"breadcrumb":{"@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#primaryimage","url":"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/vijest-thumb.jpg","contentUrl":"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/vijest-thumb.jpg","width":900,"height":538},{"@type":"BreadcrumbList","@id":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/obavijest-za-obveznike-pocetak-primjene-propisa-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"","item":"https:\/\/www.uino.gov.ba\/portal\/bs\/"},{"@type":"ListItem","position":2,"name":"Novosti","item":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/"},{"@type":"ListItem","position":3,"name":"Po\u010detak primjene propisa"}]},{"@type":"WebSite","@id":"https:\/\/www.uino.gov.ba\/portal\/#website","url":"https:\/\/www.uino.gov.ba\/portal\/","name":"Uprava za indirektno \/ neizravno oporezivanje BiH","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.uino.gov.ba\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.uino.gov.ba\/portal\/#\/schema\/person\/7e08ae05a155bd4e8ef3f99e9e0fc985","name":"dzenan.k","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/8381504bb29898236f08b86317cd3c6e6c291e88000a4a555fafa7ba6753e872?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8381504bb29898236f08b86317cd3c6e6c291e88000a4a555fafa7ba6753e872?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8381504bb29898236f08b86317cd3c6e6c291e88000a4a555fafa7ba6753e872?s=96&d=mm&r=g","caption":"dzenan.k"}}]}},"publishpress_future_action":{"enabled":false,"date":"2026-04-20 05:43:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/posts\/51775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/comments?post=51775"}],"version-history":[{"count":2,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/posts\/51775\/revisions"}],"predecessor-version":[{"id":51788,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/posts\/51775\/revisions\/51788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/media\/28280"}],"wp:attachment":[{"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/media?parent=51775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/categories?post=51775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.uino.gov.ba\/portal\/wp-json\/wp\/v2\/tags?post=51775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}