{"id":614,"date":"2021-06-01T09:10:34","date_gmt":"2021-06-01T07:10:34","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=614"},"modified":"2024-04-05T10:07:34","modified_gmt":"2024-04-05T08:07:34","slug":"iznosi-i-stope-akcize","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/bs\/akciza-i-putarina\/iznosi-i-stope-akcize\/","title":{"rendered":"Iznosi i stope akcize"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Akciza<\/strong>\u00a0 i <strong>cestarina <\/strong>su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulirani Zakonom\u00a0 o akcizama u BiH.<\/p>\n<p style=\"text-align: justify;\">Prema Zakonu, proizvodi koji podlije\u017eu oporezivanju akcizom su:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Naftni derivati<\/li>\n<li>Duhanske prera\u0111evine<\/li>\n<li>Bezalkoholna pi\u0107a<\/li>\n<li>Alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija<\/li>\n<li>Pivo i vino<\/li>\n<li>Kahva<\/li>\n<li>Biogoriva i biote\u010dnosti<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cestarina, kao vrsta indirektnog poreza, pla\u0107a se na sljede\u0107e naftne derivate:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Motorne benzine, uklju\u010duju\u0107i i bezolovni, neovisno od oktanske vrijednosti i komercijalnog naziva<\/li>\n<li>Dizel goriva i ostala plinska ulja<\/li>\n<li>Biogoriva i biote\u010dnosti<\/li>\n<li>Te\u010dni naftni plin za pogon motornih vozila<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">i to u iznosu od 0,15 KM po jednom litru proizvoda, odnosno kilogramu te\u010dnog naftnog plina, za ceste i 0,25 KM po jednom litru proizvoda, odnosno kilogramu te\u010dnog naftnog plina, za izgradnju autocesta i izgradnju i rekonstrukciju drugih cesta, od \u010dega se 0,20 KM odnosi na izgradnju autocesta, a 0,05 KM na izgradnji i rekonstrukciju drugih cesta.<\/p>\n<p style=\"text-align: justify;\">U skladu sa Zakonom, Upravni odbor UIO svake godine donosi:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Odluku o utvr\u0111ivanju posebne i minimalne akcize na cigarete i akcize na duhan za pu\u0161enje.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Prihodi po osnovu akciza i cestarina upla\u0107uju se na Jedinstveni ra\u010dun Uprave za indirektno oporezivanje, a njihova raspodjela vr\u0161i se u skladu sa Zakonom o uplatama na jedinstveni ra\u010dun i raspodjeli prihoda.<\/p>\n<p style=\"text-align: justify;\">Akciza se obra\u010dunava i pla\u0107a u apsolutnom iznosu po <strong>mjernoj jedinici i\/ili po proporcionalnoj stopi<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Za naftne derivate akciza se pla\u0107a po litru, i to na:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) dizel-gorivo i ostala plinska ulja 0,30 KM;<\/li>\n<li>b) petrolej (kerozin) 0,30 KM;<\/li>\n<li>c) motorni benzin \u2013 bezolovni 0,35 KM;<\/li>\n<li>d) motorni benzin 0,40 KM;<\/li>\n<li>e) lo\u017e-ulje ekstra lako i lako specijalno (EL i LS) 0,45 KM;<\/li>\n<li>f) te\u010dni naftni plin za pogon motornih vozila 0,00 KM<\/li>\n<li>g) biogoriva i biote\u010dnosti 0,30 KM.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Za sljede\u0107e akcizne proizvode akciza se pla\u0107a po litru, i to:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) bezalkoholna pi\u0107a 0,10 KM;<\/li>\n<li>b) pivo 0,25 KM;<\/li>\n<li>c) vino 0,25 KM.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Proizvo\u0111a\u010d piva \u010dija je prosje\u010dna proizvodnja u prethodne tri godine manja od 400.000 hl, akcizu pla\u0107a 0,20 KM po litru.<\/p>\n<p style=\"text-align: justify;\">Za alkohol, alkoholna pi\u0107a i vo\u0107nu prirodnu rakiju akciza se pla\u0107a po litru apsolutnog alkohola, i to:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) alkohol 15,00 KM;<\/li>\n<li>b) alkoholna pi\u0107a 15,00 KM;<\/li>\n<li>c) vo\u0107na prirodna rakija 8,00 KM.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Za kahvu akciza se pla\u0107a prilikom uvoza po kilogramu, i to za:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) sirovu kahvu 1,50 KM;<\/li>\n<li>b) pr\u017eenu kahvu (u zrnu ili mljevena) 3,00 KM;<\/li>\n<li>c) ljuske i opne pr\u017eene kahve i ostale proizvode od kahve 3,50 KM.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Na cigarete akciza se pla\u0107a, i to:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) proporcionalna, po stopi od 42 % na maloprodajnu cijenu i<\/li>\n<li>b) posebna akciza \u010diji iznos odre\u0111uje Upravni odbor UIO posebnom odlukom najkasnije do 30. oktobra teku\u0107e godine za narednu godinu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Akciza na duhan za pu\u0161enje pla\u0107a se po kilogramu ovog proizvoda, u visini koju odlukom utvrdi Upravni odbor UIO.<\/p>\n<p style=\"text-align: justify;\">Akciza na cigare i cigarilose pla\u0107a se po stopi 42% na maloprodajnu cijenu.<\/p>\n<p style=\"text-align: justify;\">Vi\u0161e informacija o iznosima i stopama akcize pro\u010ditajte u <strong>Poglavlju IV<\/strong> <strong>Zakona o akcizama<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Akciza\u00a0 i cestarina su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulirani Zakonom\u00a0 o akcizama u BiH. Prema Zakonu, proizvodi koji podlije\u017eu oporezivanju akcizom su: Naftni derivati Duhanske prera\u0111evine Bezalkoholna pi\u0107a Alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija Pivo i vino Kahva Biogoriva i biote\u010dnosti Cestarina, kao vrsta indirektnog poreza, pla\u0107a se [&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":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[60],"tags":[],"class_list":["post-614","post","type-post","status-publish","format-standard","hentry","category-akciza-i-putarina"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Iznosi i stope akcize - 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\/akciza-i-putarina\/iznosi-i-stope-akcize\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iznosi i stope akcize - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Akciza\u00a0 i cestarina su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulirani Zakonom\u00a0 o akcizama u BiH. 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