{"id":616,"date":"2021-06-01T09:13:56","date_gmt":"2021-06-01T07:13:56","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=616"},"modified":"2022-01-31T09:42:31","modified_gmt":"2022-01-31T08:42:31","slug":"obracunavanje-i-placanje-akcize","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/bs\/akciza-i-putarina\/obracunavanje-i-placanje-akcize\/","title":{"rendered":"Obra\u010dunavanje i pla\u0107anje akcize"},"content":{"rendered":"

Obra\u010dunavanje akcize vr\u0161i se na taj na\u010din \u0161to se koli\u010dina proizvoda mno\u017ei propisanim iznosom akcize po jedinici mjere.<\/p>\n

Trenutak nastanka obaveze obra\u010dunavanja akcize i rokovi za pla\u0107anje iste prikazani su u sljede\u0107oj tabeli:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
RB<\/strong><\/td>\nObaveza obra\u010dunavanja akcize nastaje u trenutku<\/strong><\/td>\nPla\u0107anje akcize<\/strong><\/td>\n<\/tr>\n
1<\/td>\nIzdavanja ra\u010duna proizvo\u0111a\u010da pri prvoj prodaji ili u trenutku isporuke proizvoda, ako je isporuka obavljena prije izdavanja ra\u010duna<\/td>\nU roku od 10 dana po isteku mjeseca u kojem je nastala obaveza obra\u010dunavanja<\/td>\n<\/tr>\n
2<\/td>\nUvoza akciznih proizvoda na teritoriju BiH, (osim za duhanske prera\u0111evine, kao i alkoholna pi\u0107a, vo\u0107ne prirodne rakije i vina koja podlije\u017eu obavezi obilje\u017eavanja akciznim markicama)<\/td>\nRok za pla\u0107anje uvoznih da\u017ebina<\/td>\n<\/tr>\n
3<\/td>\nPodno\u0161enja zahtjeva za \u0161tampanje akciznih markica za duhanske prera\u0111evine<\/td>\nTrenutak preuzimanja akciznih markica<\/td>\n<\/tr>\n
4<\/td>\nPreuzimanja akciznih markica za alkoholna pi\u0107a, vo\u0107ne prirodne rakije i vina;<\/p>\n

 <\/td>\n

U roku od deset dana po isteku mjeseca u kojem je do\u0161lo do izdavanja ra\u010duna proizvo\u0111a\u010da pri prvoj prodaji ili u trenutku isporuke<\/p>\n

proizvoda, ako je isporuka obavljena prije izdavanja ra\u010duna<\/td>\n<\/tr>\n

U slu\u010daju uvoza ovih proizvoda u roku predvi\u0111enom za pla\u0107anje uvoznih da\u017ebina<\/td>\n<\/tr>\n
5<\/td>\nUtvr\u0111ivanje manjka, koji se ne mo\u017ee pravdati vi\u0161om silom<\/td>\nU roku od 10 dana po isteku mjeseca u kojem je nastala obaveza obra\u010dunavanja<\/td>\n<\/tr>\n
6<\/td>\nRashodovanja (kalo, rastur, kvar i lom), iznad koli\u010dine odre\u0111ene aktom Upravnog odbora koji \u0107e se zasnivati na op\u0107im trgovinskim principima<\/td>\nU roku od 10 dana po isteku mjeseca u kojem je nastala obaveza obra\u010dunavanja<\/td>\n<\/tr>\n
7<\/td>\nKori\u0161tenja akciznih proizvoda od strane proizvo\u0111a\u010da za vlastitu potro\u0161nju<\/td>\nU roku od 10 dana po isteku mjeseca u kojem je nastala obaveza obra\u010dunavanja<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n","protected":false},"excerpt":{"rendered":"

Obra\u010dunavanje akcize vr\u0161i se na taj na\u010din \u0161to se koli\u010dina proizvoda mno\u017ei propisanim iznosom akcize po jedinici mjere. Trenutak nastanka obaveze obra\u010dunavanja akcize i rokovi za pla\u0107anje iste prikazani su u sljede\u0107oj tabeli: RB Obaveza obra\u010dunavanja akcize nastaje u trenutku Pla\u0107anje akcize 1 Izdavanja ra\u010duna proizvo\u0111a\u010da pri prvoj prodaji ili u trenutku isporuke proizvoda, ako […]<\/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-616","post","type-post","status-publish","format-standard","hentry","category-akciza-i-putarina"],"acf":[],"yoast_head":"\nObra\u010dunavanje i pla\u0107anje 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\/obracunavanje-i-placanje-akcize\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obra\u010dunavanje i pla\u0107anje akcize - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Obra\u010dunavanje akcize vr\u0161i se na taj na\u010din \u0161to se koli\u010dina proizvoda mno\u017ei propisanim iznosom akcize po jedinici mjere. 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