{"id":56572,"date":"2026-07-08T09:38:57","date_gmt":"2026-07-08T07:38:57","guid":{"rendered":"https:\/\/www.uino.gov.ba\/portal\/?p=56572"},"modified":"2026-07-16T09:56:01","modified_gmt":"2026-07-16T07:56:01","slug":"povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/bs\/novosti\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\/","title":{"rendered":"Povrat PDV-a za kupovinu prvog stambenog objekta"},"content":{"rendered":"<p style=\"text-align: justify;\">Po\u0161tovani gra\u0111ani,<\/p>\n<p style=\"text-align: justify;\">Dana 30.06.2026. godine, u <strong>\u201eSlu\u017ebenom glasniku BiH\u201c broj: 45\/26,<\/strong> objavljen je Pravilnik o dopuni Pravilnika o primjeni Zakona o porezu na dodatu vrijednost, kojim su propisani uslovi i postupak ostvarivanja prava na povrat PDV-a pri kupovini prvog stana.<\/p>\n<p style=\"text-align: justify;\">Pravo na povrat PDV-a, u skladu sa \u010dlanom 54a. Zakona o dopunama Zakona o porezu na dodatu vrijednost (\u201cSlu\u017ebeni glasnik BiH\u201d, broj: 25\/25), mo\u017ee ostvariti punoljetno fizi\u010dko lice \u2013 dr\u017eavljanin Bosne i Hercegovine sa stalnim mjestom prebivali\u0161ta u BiH, koje kupuje prvi stan \u010diji promet podlije\u017ee obra\u010dunu i pla\u0107anju PDV-a, pod uslovima propisanim Zakonom i Pravilnikom.<\/p>\n<p style=\"text-align: justify;\"><strong>Podno\u0161enje zahtjeva<\/strong><\/p>\n<p style=\"text-align: justify;\">Zahtjev za povrat PDV-a podnosi se na <a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/BS-1-24-2-Obrazac-ZKPS-Zahtjev-kupca-prvog-stana-za-povrat-PDV.xlsx\"><strong>Obrascu<\/strong> <strong>ZKPS \u2013 Zahtjev kupca prvog stana za povrat PDV-a<\/strong><\/a>, <strong><u>a molimo vas da na obrazac dodate i va\u0161 kontakt telefon<\/u><\/strong>, kako bi vas slu\u017ebena lica Uprave za indirektno oporezivanje mogla kontaktirati ukoliko bude potrebno izvr\u0161iti dopunu ili poja\u0161njenje dostavljene dokumentacije.<\/p>\n<p style=\"text-align: justify;\">Uz zahtjev se dostavlja sljede\u0107a dokumentacija, u originalu ili ovjerenoj kopiji:<\/p>\n<ul style=\"text-align: justify;\">\n<li>izvod iz mati\u010dne knjige ro\u0111enih, te izvod iz mati\u010dne knjige vjen\u010danih ukoliko zaklju\u010deni brak nije evidentiran u izvodu iz mati\u010dne knjige ro\u0111enih;<\/li>\n<li>uvjerenje o dr\u017eavljanstvu;<\/li>\n<li>potvrda o prebivali\u0161tu;<\/li>\n<li>notarski obra\u0111en ili sudski ovjeren ugovor o kupoprodaji stana;<\/li>\n<li>poreska faktura prodavca stana sa iskazanim PDV-om;<\/li>\n<li>dokaz da je ugovorena kupoprodajna cijena stana sa uklju\u010denim PDV-om u cjelosti pla\u0107ena;<\/li>\n<li>uvjerenje nadle\u017enih poreskih organa entiteta i Br\u010dko distrikta BiH da kupac u posljednjih sedam godina (ra\u010dunaju\u0107i od dana podno\u0161enja zahtjeva za izdavanje uvjerenja) nije bio obveznik pla\u0107anja poreza u vezi sa nekretninama iz stava (6) ta\u010dka a) Pravilnika;<\/li>\n<li>uvjerenje nadle\u017enog organa za imovinsko-pravne poslove (izdato po mjestu prebivali\u0161ta kupca) da kupac, osim stana za koji tra\u017ei povrat PDV-a, nema u posjedu, vlasni\u0161tvu, suvlasni\u0161tvu ili zajedni\u010dkom vlasni\u0161tvu nekretnine iz stava (6) ta\u010dka a) Pravilnika;<\/li>\n<li>dokaz da je kupljeni stan evidentiran u slu\u017ebenim evidencijama nadle\u017enog organa;<\/li>\n<li>izjava kupca prvog stana (<a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/BS-1-24-1-Obrazac-IKPS-Izjava-kupca-prvog-stana.xlsx\"><strong>Obrazac IKPS<\/strong><\/a>) sa ovjerenim potpisom;<\/li>\n<li>ovjerena izjava (lista) o \u010dlanovima porodi\u010dnog doma\u0107instva;<\/li>\n<li>potvrda banke ili ugovor o otvaranju va\u017ee\u0107eg transakcijskog ra\u010duna na koji \u0107e biti izvr\u0161en povrat PDV-a;<\/li>\n<li>odgovaraju\u0107a uvjerenja za supru\u017enika, radi utvr\u0111ivanja imovine ste\u010dene u braku.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Napomena<\/strong>: Dokumentacija koja se dostavlja ne smije biti starija od 6 (\u0161est) mjeseci, osim notarski obra\u0111enog ili sudski ovjerenog ugovora o kupoprodaji stana, poreske fakture prodavca stana sa iskazanim PDV-om i potvrde banke ili ugovora o otvaranju va\u017ee\u0107eg transakcijskog ra\u010duna na koji \u0107e biti izvr\u0161en povrat PDV-a.<\/p>\n<p style=\"text-align: justify;\"><strong>Ostvarivanje prava za \u010dlanove porodi\u010dnog doma\u0107instva<\/strong><\/p>\n<p style=\"text-align: justify;\">Kupac mo\u017ee ostvariti pravo na povrat PDV-a za stan povr\u0161ine do <strong>40 m\u00b2<\/strong>, a ukoliko pravo koristi i za \u010dlanove svog porodi\u010dnog doma\u0107instva povr\u0161ina se mo\u017ee uve\u0107ati za <strong>15 m\u00b2 po svakom \u010dlanu doma\u0107instva<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Za svakog \u010dlana doma\u0107instva za kojeg se ostvaruje pravo na povrat potrebno je dostaviti i dokumentaciju propisanu \u010dlanom 105a. Pravilnika, uklju\u010duju\u0107i dokaze o srodstvu ukoliko se ono ne mo\u017ee utvrditi iz ostale dokumentacije.<\/p>\n<p style=\"text-align: justify;\"><strong>Nadle\u017enost za podno\u0161enje zahtjeva<\/strong><\/p>\n<p style=\"text-align: justify;\">Zahtjev se podnosi, <strong>putem po\u0161te ili neposredno<\/strong> <strong>predajom na protokol<\/strong>, Odsjeku za poreze nadle\u017enog regionalnog centra <strong>prema sjedi\u0161tu prodavca stana<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Adrese regionalnih centara UIO:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Regionalni centar Banja Luka, Mladena Stojanovi\u0107a 7, 78000 Banja Luka;<\/li>\n<li>Regionalni centar Mostar, Rodo\u010d bb, 88000 Mostar;<\/li>\n<li>Regionalni centar Sarajevo, Zmaja od Bosne 47b, 71000 Sarajevo;<\/li>\n<li>Regionalni centar Tuzla, Mitra Trifunovi\u0107a U\u010de 161, 75000 Tuzla.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ukoliko zahtjev bude podnesen regionalnom centru koji nije nadle\u017ean prema sjedi\u0161tu prodavca, Uprava za indirektno oporezivanje \u0107e isti slu\u017ebenim putem proslijediti nadle\u017enom regionalnom centru na dalje postupanje, tako da podnosilac ne\u0107e biti u obavezi da ponovo podnosi zahtjev.<\/p>\n<p style=\"text-align: justify;\"><strong>Kontakt informacije<\/strong><\/p>\n<p style=\"text-align: justify;\">Za dodatne informacije mo\u017eete se obratiti slu\u017ebenicima Uprave za indirektno oporezivanje na sljede\u0107e brojeve telefona:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Regionalni centar Banja Luka: 051\/222-631, 051\/222-645;<\/li>\n<li>Regionalni centar Mostar: 036\/ 356-806, 036\/356-789;<\/li>\n<li>Regionalni centar Sarajevo: 033\/246-132, 033\/246-228;<\/li>\n<li>Regionalni centar Tuzla: 035\/368-020, 035\/368-144, 035\/368-089.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00a0<strong>Administrativne takse<\/strong><\/p>\n<p style=\"text-align: justify;\">U nastavku su instrukcije za uplatu administrativnih taksi prilikom podno\u0161enja zahtjeva:<\/p>\n<ol style=\"text-align: justify;\">\n<li><strong><u>Taksa na zahtjev<\/u><\/strong><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><strong><u>Iznos: 10,00 KM<\/u><\/strong><\/li>\n<li><strong>Svrha doznake: <\/strong>taksa na zahtjev<\/li>\n<li><strong>Primalac:<\/strong> JRT TREZOR BiH<\/li>\n<li><strong>Ra\u010dun primaoca:<\/strong> jedan od navedenih ra\u010duna\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5556000060067744 (Nova banka a.d. Banja Luka)<\/li>\n<li>1341021020000276 (Asa banka Na\u0161a i Sna\u017ena d.d. Sarajevo)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Vrsta uplate:<\/strong> 0<\/li>\n<li><strong>Vrsta prihoda:<\/strong> 722801<\/li>\n<li><strong>Porezni period:<\/strong> datum uplate<\/li>\n<li><strong>Op\u0107ina: \u0161ifra op\u0107ine uplatioca (\u0161ifra za uplatu entitetskih javnih prihoda)<\/strong><\/li>\n<li><strong>Bud\u017eetska organizacija:<\/strong>\n<ul>\n<li>2403002 &#8211; Regionalni centar Banja Luka;<\/li>\n<li>2403003 &#8211; Regionalni centar Mostar;<\/li>\n<li>2403004 &#8211; Regionalni centar Sarajevo;<\/li>\n<li>2403005 &#8211; Regionalni centar Tuzla.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Poziv na broj:<\/strong> 0<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li><strong><u>Taksa na rje\u0161enje<\/u><\/strong><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><strong><u>Iznos: 20,00 KM<\/u><\/strong><\/li>\n<li><strong>Svrha doznake<\/strong>: taksa na rje\u0161enje<\/li>\n<li><strong>Primalac<\/strong>: JRT TREZOR BiH<\/li>\n<li><strong>Ra\u010dun primaoca<\/strong>: jedan od navedenih ra\u010duna\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5556000060067744 (Nova banka a.d. Banja Luka)<\/li>\n<li>1341021020000276 (Asa banka Na\u0161a i Sna\u017ena d.d. Sarajevo)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Vrsta uplate<\/strong>: 0<\/li>\n<li><strong>Vrsta prihoda<\/strong>:722802<\/li>\n<li><strong>Poreski period<\/strong>: datum uplate<\/li>\n<li><strong>Op\u0107ina: \u0161ifra op\u0107ine uplatioca za uplatu entitetskih javnih prihoda<\/strong><\/li>\n<li><strong>Bud\u017eetska organizacija<\/strong>:\n<ul>\n<li>2403002 &#8211; Regionalni centar Banja Luka;<\/li>\n<li>2403003 &#8211; Regionalni centar Mostar;<\/li>\n<li>2403004 &#8211; Regionalni centar Sarajevo;<\/li>\n<li>2403005 &#8211; Regionalni centar Tuzla.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Poziv na broj<\/strong>: 0<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pozivamo sve zainteresovane gra\u0111ane da prije podno\u0161enja zahtjeva pa\u017eljivo provjere da li raspola\u017eu kompletnom dokumentacijom propisanom Zakonom i Pravilnikom, kako bi postupak ostvarivanja prava na povrat PDV-a mogao biti proveden \u0161to efikasnije.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-1-24-P-o-izmj-i-dop-Praviln-o-primj-Z-o-PDV-sl-list-45-26-30-06-2026.pdf\" rel=\"attachment wp-att-56443\">Pravilnik o dopunama Pravilnika o primjeni Zakona o porezu na dodatu vrijednost (&#8220;Slu\u017ebeni glasnik BiH&#8221;, broj 45\/26) (30.06.2026.)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-1-24-1-Izjava-kupca-stana-da-kupuje-prvi-stan-IKPS.pdf\" rel=\"attachment wp-att-56467\">Izjava kupca stana da kupuje prvi stan IKPS<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/BS-1-24-1-Obrazac-IKPS-Izjava-kupca-prvog-stana.xlsx\" rel=\"attachment wp-att-56584\">Obrazac IKPS &#8211; Izjava kupca prvog stana &#8211; Excel<\/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\/B\/B-1-24-2-Zahtjev-kupca-prvog-stana-za-povrat-placenog-PDV-a-ZKPS.pdf\" rel=\"attachment wp-att-56465\">Zahtjev kupca prvog stana za povrat pla\u0107enog PDV-a ZKPS<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/BS-1-24-2-Obrazac-ZKPS-Zahtjev-kupca-prvog-stana-za-povrat-PDV.xlsx\" rel=\"attachment wp-att-56583\">Obrazac ZKPS &#8211; Zahtjev kupca prvog stana za povrat PDV &#8211; Excel<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/4-SAOPSTENJA\/2026\/08-07-26\/BS-dokumenti-koji-se-dostavljaju.docx\">Spisak dokumentacije<\/a><\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/4-SAOPSTENJA\/2026\/08-07-26\/Konferencija-za-medije-web.pptx\">Prezentacija<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/4-SAOPSTENJA\/2026\/08-07-26\/BS-uputstvo-za-popunjavanje-ZKPS.docx\">Uputstvo za popunjavanje ZKPS<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Po\u0161tovani gra\u0111ani, Dana 30.06.2026. godine, u \u201eSlu\u017ebenom glasniku BiH\u201c broj: 45\/26, objavljen je Pravilnik o dopuni Pravilnika o primjeni Zakona o porezu na dodatu vrijednost, kojim su propisani uslovi i postupak ostvarivanja prava na povrat PDV-a pri kupovini prvog stana. Pravo na povrat PDV-a, u skladu sa \u010dlanom 54a. Zakona o dopunama Zakona o porezu [&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-56572","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 v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Povrat PDV-a za kupovinu prvog stambenog objekta - 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\/bs\/novosti\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Povrat PDV-a za kupovinu prvog stambenog objekta - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Po\u0161tovani gra\u0111ani, Dana 30.06.2026. godine, u \u201eSlu\u017ebenom glasniku BiH\u201c broj: 45\/26, objavljen je Pravilnik o dopuni Pravilnika o primjeni Zakona o porezu na dodatu vrijednost, kojim su propisani uslovi i postupak ostvarivanja prava na povrat PDV-a pri kupovini prvog stana. Pravo na povrat PDV-a, u skladu sa \u010dlanom 54a. Zakona o dopunama Zakona o porezu [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uino.gov.ba\/portal\/bs\/novosti\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\/\" \/>\n<meta property=\"og:site_name\" content=\"Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-08T07:38:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-16T07:56:01+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=\"5 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\\\/bs\\\/novosti\\\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/bs\\\/novosti\\\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\\\/\"},\"author\":{\"name\":\"dzenan.k\",\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/#\\\/schema\\\/person\\\/7e08ae05a155bd4e8ef3f99e9e0fc985\"},\"headline\":\"Povrat PDV-a za kupovinu prvog stambenog objekta\",\"datePublished\":\"2026-07-08T07:38:57+00:00\",\"dateModified\":\"2026-07-16T07:56:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/bs\\\/novosti\\\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\\\/\"},\"wordCount\":979,\"image\":{\"@id\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/bs\\\/novosti\\\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\\\/#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\\\/bs\\\/novosti\\\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\\\/\",\"url\":\"https:\\\/\\\/www.uino.gov.ba\\\/portal\\\/bs\\\/novosti\\\/povrat-pdv-a-za-kupovinu-prvog-stambenog-objekta\\\/\",\"name\":\"Povrat PDV-a za kupovinu prvog stambenog objekta - 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