{"id":289967,"date":"2025-12-22T21:02:40","date_gmt":"2025-12-22T20:02:40","guid":{"rendered":"https:\/\/tuzlainfo.ba\/?p=289967"},"modified":"2025-12-23T15:24:13","modified_gmt":"2025-12-23T14:24:13","slug":"velike-promjene-od-januara-2026-nova-pravila-porezne-uprave-fbih","status":"publish","type":"post","link":"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/289967-velike-promjene-od-januara-2026-nova-pravila-porezne-uprave-fbih\/","title":{"rendered":"Velike promjene: Od januara 2026. nova pravila Porezne uprave FBiH"},"content":{"rendered":"

Porezna uprava Federacije Bosne i Hercegovine obavje\u0161tava porezne obveznike \u2013 pravna lica, poslovne jedinice, organizacije i samostalne poduzetnike \u2013 da se od 01. januara 2026. godine, odnosno u prakti\u010dnoj primjeni od 05. januara 2026. godine, uvodi obavezno elektronsko podno\u0161enje poreznih prijava.<\/p>\n

Ova obaveza propisana je Pravilnikom o podno\u0161enju poreznih prijava (\u201eSlu\u017ebene novine Federacije BiH\u201c, broj 36\/24), a podrazumijeva kori\u0161tenje kvalificirane elektronske potvrde (KEP) za potpisivanje poreznih prijava.<\/p>\n

Ko mora pribaviti KEP<\/strong><\/p>\n

Kako bi se ispo\u0161tovali zakonski rokovi i obaveze e-poslovanja sa Poreznom upravom FBiH, svaki porezni obveznik, odnosno korisnik e-usluga nPIS i e-usluga JS, mora pribaviti kvalificiranu elektronsku potvrdu (ukoliko je ve\u0107 nema).<\/p>\n

Trenutno se u sistemu e-poslovanja Porezne uprave FBiH mogu koristiti kvalificirane elektronske potvrde izdate od:<\/p>\n

Halcom d.d. Ljubljana<\/p>\n

JP BH PO\u0160TA d.o.o. Sarajevo<\/p>\n

Obrazac PP1 i ovla\u0161teni predstavnici<\/strong><\/p>\n

Nakon pribavljanja KEP-a, porezni obveznici su du\u017eni da putem portala e-Porezna podnesu Obrazac PP1 \u2013 Prijava\/odjava predstavnika za reguliranje e-poslovanja sa Poreznom upravom.<\/p>\n

Putem ovog obrasca defini\u0161u se ovla\u0161tenja za predstavnika za reguliranje e-poslovanja, odnosno fizi\u010dko lice koje posjeduje KEP i koje je ovla\u0161teno da u ime poreznog obveznika obavlja elektronsko poslovanje sa Poreznom upravom FBiH.<\/p>\n

U slu\u010daju da porezni obveznik ima vi\u0161e predstavnika, Obrazac PP1 se podnosi pojedina\u010dno za svakog od njih.<\/p>\n

Portal e-Porezna za podno\u0161enje obrasca PP1 bit \u0107e dostupan od 05. januara 2026. godine, a nakon uspje\u0161no podnesenog obrasca, porezni obveznik \u0107e mo\u0107i koristiti e-usluge nPIS i e-usluge JS.<\/p>\n

Va\u017ean rok za sve porezne obveznike<\/strong><\/p>\n

Iz Porezne uprave FBiH pozivaju sve porezne obveznike koji jo\u0161 nisu pribavili kvalificirani elektronski potpis da to u\u010dine najkasnije do 05. januara 2026. godine.<\/p>\n

Nakon isteka ovog roka, pristup sistemu Porezne uprave Federacije BiH bit \u0107e omogu\u0107en isklju\u010divo uz kori\u0161tenje kvalificiranog elektronskog potpisa.<\/p>\n

Tehni\u010dko uputstvo<\/p>\n

Detaljno tehni\u010dko uputstvo za podno\u0161enje poreznih prijava uz kori\u0161tenje kvalificirane elektronske potvrde dostupno je na zvani\u010dnom linku Porezne uprave FBiH.<\/p>\n

Porezna uprava Federacije Bosne i Hercegovine apeluje na porezne obveznike da na vrijeme izvr\u0161e potrebne pripreme kako bi izbjegli pote\u0161ko\u0107e u ispunjavanju zakonskih obaveza u 2026. godini.<\/p>\n

Vi\u0161e detalja na linku<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Porezna uprava Federacije Bosne i Hercegovine obavje\u0161tava porezne obveznike \u2013 pravna lica, poslovne jedinice, organizacije i samostalne poduzetnike \u2013 da se od 01. januara 2026. godine, odnosno u prakti\u010dnoj primjeni od 05. januara 2026. godine, uvodi obavezno elektronsko podno\u0161enje poreznih prijava. Ova obaveza propisana je Pravilnikom o podno\u0161enju poreznih prijava (\u201eSlu\u017ebene novine Federacije BiH\u201c, broj […]<\/p>\n","protected":false},"author":4,"featured_media":71773,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[291,304,306],"tags":[12863],"class_list":["post-289967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bosna-i-hercegovina","category-istaknuto","category-preporucujemo","tag-porezna-uprava-fibh"],"yoast_head":"\nVelike promjene: Od januara 2026. nova pravila Porezne uprave FBiH<\/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:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/289967-velike-promjene-od-januara-2026-nova-pravila-porezne-uprave-fbih\/\" \/>\n<meta property=\"og:locale\" content=\"bs_BA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Velike promjene: Od januara 2026. nova pravila Porezne uprave FBiH\" \/>\n<meta property=\"og:description\" content=\"Porezna uprava Federacije Bosne i Hercegovine obavje\u0161tava porezne obveznike \u2013 pravna lica, poslovne jedinice, organizacije i samostalne poduzetnike \u2013 da se od 01. januara 2026. godine, odnosno u prakti\u010dnoj primjeni od 05. januara 2026. godine, uvodi obavezno elektronsko podno\u0161enje poreznih prijava. 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