{"id":54202,"date":"2025-12-29T16:02:43","date_gmt":"2025-12-29T15:02:43","guid":{"rendered":"https:\/\/www.uino.gov.ba\/portal\/?p=54202"},"modified":"2025-12-29T16:02:43","modified_gmt":"2025-12-29T15:02:43","slug":"promjena-trosarine-na-duhanske-preradevine-za-2026-godinu","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\/","title":{"rendered":"Promjena tro\u0161arine na duhanske prera\u0111evine za 2026. godinu"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><em>Dostava popisnih lista i uplata razlike tro\u0161arine prema Odluci o utvr\u0111ivanju specifi\u010dne i minimalne tro\u0161arine na cigarete i iznosa tro\u0161arine na duhan za pu\u0161enje za 2026. godinu.<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Podsje\u0107amo sve porezne obveznike i druge osobe koje se bave prometom cigareta i duhana za pu\u0161enje da je Odlukom o utvr\u0111ivanju specifi\u010dne i minimalne tro\u0161arine na cigarete i iznosa tro\u0161arine na duhan za pu\u0161enje za 2026. godinu regulirano da \u0107e se od 01.01.2026. godine na cigarete i duhan za pu\u0161enje pla\u0107ati sljede\u0107e tro\u0161arine:<\/p>\n<ul>\n<li style=\"text-align: justify;\">proporcionalna tro\u0161arina po stopi od 42% maloprodajne cijene cigareta;<\/li>\n<li style=\"text-align: justify;\">specifi\u010dna (fiksna) tro\u0161arina u iznosu od 1,65 KM za pakovanje od 20 komada cigareta;<\/li>\n<li style=\"text-align: justify;\">tro\u0161arina na duhan za pu\u0161enje u iznosu od 150,80 KM \/ kg.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">S tim u vezi napominjemo da su obveze popisa zaliha duhanskih prera\u0111evina, rokovi za dostavu popisnih lista, obra\u010dun i pla\u0107anje razlike tro\u0161arine pri svakoj promjeni maloprodajnih cijena propisani odredbom \u010dlanka 45. stavka (3) Zakona o tro\u0161arinama u Bosni i Hercegovini, \u0161to se odnosi i na sve promjene cijena cigareta na dan 01.01.2026. godine.<\/p>\n<p style=\"text-align: justify;\">Odlukom je regulirano da su porezni obveznici i druge osobe koje se bave prometom cigareta, a koja podlije\u017eu pla\u0107anju minimalne tro\u0161arine od 3,77 KM za pakiranje od 20 komada (tj. ukoliko na dan 01.01.2026. godine imaju na zalihi cigarete sa cijenom ni\u017eom od 5,05 KM po pakiranju od 20 komada cigareta), du\u017eni popisati zalihe cigareta na dan 01.01.2026. godine, dostaviti popisne liste nadle\u017enom regionalnom uredu UNO do 7. sje\u010dnja 2026. godine sa obra\u010dunatom razlikom tro\u0161arine, te izvr\u0161iti uplatu razlike tro\u0161arine do 17. sje\u010dnja 2026. godine.<\/p>\n<p style=\"text-align: justify;\">Odlukom je tako\u0111e regulirano da su porezni obveznici i druge osobe koje se bave prometom duhana za pu\u0161enje du\u017eni popisati zalihe duhana na dan 01.01.2026. godine, dostaviti popisne liste nadle\u017enom regionalnom uredu UNO do 7. sje\u010dnja 2026. godine sa obra\u010dunatom razlikom tro\u0161arine, te izvr\u0161iti uplatu razlike tro\u0161arine do 17. sje\u010dnja 2026. godine.<\/p>\n<p style=\"text-align: justify;\">Slijedom navedenog, prema odredbama Zakona o tro\u0161arinama u Bosni i Hercegovini i ovoj odluci <strong><u>obveza dostave popisnih lista i pla\u0107anja razlike obra\u010dunate tro\u0161arine postoji:<\/u><\/strong><\/p>\n<ul>\n<li><strong><u>ukoliko je ukupna tro\u0161arina obra\u010dunata na cigarete manja od minimalne propisane ovom odlukom<\/u><\/strong><u> (za cigarete koje eventualno imaju ni\u017eu cijenu od 5,05 KM po pakiranju od 20 komada) neovisno o tome da li se na dan 01.01.2026. godine mijenja cijena ovih cigareta,<\/u><\/li>\n<li><strong><u>na cigarete na zalihi na dan 01.01.2026. godine kod kojih dolazi do pove\u0107anja maloprodajne cijene, neovisno o visini maloprodajne cijene,<\/u><\/strong><\/li>\n<li><strong><u>na duhan za pu\u0161enje na zalihi na dan 01.01.2026. godine<\/u><\/strong><strong><u>.<\/u><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">S tim u vezi, ukoliko je ukupna tro\u0161arina na cigarete (proporcionalna + specifi\u010dna) obra\u010dunata po gore navedenim stopama ve\u0107a od minimalne tro\u0161arine, (3,77 KM po kutiji cigareta ili pakiranju od 20 komada, odnosno srazmjerno broju komada u pakiranju razli\u010ditom od 20 komada),<strong> a kod kojih ne dolazi do pove\u0107anja cijene na dan 01.01.2026. godine<\/strong>, nema obveze dostavljanja popisne liste imaju\u0107i u vidu da je specifi\u010dna tro\u0161arina na cigarete prema ovoj odluci ostala nepromijenjena i da je vezano za cigarete promijenjena samo minimalna tro\u0161arina.<\/p>\n<p style=\"text-align: justify;\">S druge strane, <strong>obveza dostave popisne liste i pla\u0107anja razlike tro\u0161arine na zalihe duhana za pu\u0161enje na dan 01.01.2026. godine postoji za porezne obveznike i druge osobe koja vr\u0161e promet duhana za pu\u0161enje, neovisno o tome da li se mijenja cijena ovog tro\u0161arinskog proizvoda<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Duhanske prera\u0111evine za koje je pla\u0107ena tro\u0161arina, mogu se prodavati do isteka zaliha po novim maloprodajnim cijenama, koje moraju biti istaknute na vidnom mjestu maloprodajnog objekta.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Popisne liste (sa upisanim formulama za obra\u010dun tro\u0161arine) mogu se preuzeti ovdje:<\/em><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/2-OBLASTI\/2-Akciza-i-putarina\/1-Promjena-cijena-cigareta\/2026\/Popisna-lista-zaliha-cigareta-01-01-2026-i-obracun-razlike-trosarine-hr.xls\">Popisna lista zaliha cigareta 01-01-2026 i obra\u010dun razlike tro\u0161arine (hr)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/2-OBLASTI\/2-Akciza-i-putarina\/1-Promjena-cijena-cigareta\/2026\/Popisna-lista-zaliha-duhana-za-pusenje-01-01-2026-i-obracun-razlike-trosarine-hr.xls\">Popisna lista zaliha duhana za pusenje 01-01-2026 i obra\u010dun razlike trosarine (hr)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dostava popisnih lista i uplata razlike tro\u0161arine prema Odluci o utvr\u0111ivanju specifi\u010dne i minimalne tro\u0161arine na cigarete i iznosa tro\u0161arine na duhan za pu\u0161enje za 2026. godinu. Podsje\u0107amo sve porezne obveznike i druge osobe koje se bave prometom cigareta i duhana za pu\u0161enje da je Odlukom o utvr\u0111ivanju specifi\u010dne i minimalne tro\u0161arine na cigarete i [&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-54202","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>Promjena tro\u0161arine na duhanske prera\u0111evine za 2026. godinu - 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\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promjena tro\u0161arine na duhanske prera\u0111evine za 2026. godinu - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Dostava popisnih lista i uplata razlike tro\u0161arine prema Odluci o utvr\u0111ivanju specifi\u010dne i minimalne tro\u0161arine na cigarete i iznosa tro\u0161arine na duhan za pu\u0161enje za 2026. godinu. Podsje\u0107amo sve porezne obveznike i druge osobe koje se bave prometom cigareta i duhana za pu\u0161enje da je Odlukom o utvr\u0111ivanju specifi\u010dne i minimalne tro\u0161arine na cigarete i [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uino.gov.ba\/portal\/hr\/novosti-hr\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\/\" \/>\n<meta property=\"og:site_name\" content=\"Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-29T15:02:43+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=\"3 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\\\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\\\/\"},\"author\":{\"name\":\"dzenan.k\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#\\\/schema\\\/person\\\/7e08ae05a155bd4e8ef3f99e9e0fc985\"},\"headline\":\"Promjena tro\u0161arine na duhanske prera\u0111evine za 2026. godinu\",\"datePublished\":\"2025-12-29T15:02:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\\\/\"},\"wordCount\":645,\"image\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\\\/#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\\\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\\\/\",\"url\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/hr\\\/novosti-hr\\\/promjena-trosarine-na-duhanske-preradevine-za-2026-godinu\\\/\",\"name\":\"Promjena tro\u0161arine na duhanske prera\u0111evine za 2026. godinu - 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