{"id":2227,"date":"2025-06-19T06:29:35","date_gmt":"2025-06-19T06:29:35","guid":{"rendered":"https:\/\/edestilerija.com\/blog\/?p=2227"},"modified":"2026-01-07T17:35:59","modified_gmt":"2026-01-07T17:35:59","slug":"kako-pravilno-obracunavati-akcizu-za-rakiju-vodic-za-proizvodace-i-prodavce","status":"publish","type":"post","link":"https:\/\/edestilerija.com\/blog\/kako-pravilno-obracunavati-akcizu-za-rakiju-vodic-za-proizvodace-i-prodavce\/","title":{"rendered":"Kako pravilno obra\u010dunavati akcizu za rakiju \u2013 vodi\u010d za proizvo\u0111a\u010de i prodavce"},"content":{"rendered":"\n<p>Ukoliko proizvodite rakiju u Srbiji ili se bavite njenom prodajom, sigurno ste se susreli sa pitanjem obra\u010duna <strong>akcize<\/strong> \u2013 posebnog poreza koji se pla\u0107a na promet odre\u0111enih proizvoda, me\u0111u kojima su i <strong>alkoholna pi\u0107a<\/strong>.<\/p>\n\n\n\n<p>Akciza na rakiju je obavezna i regulisana je <strong>Zakonom o akcizama Republike Srbije<\/strong>. U ovom blog postu vodi\u0107emo vas korak po korak kroz to <strong>kako pravilno obra\u010dunati akcizu<\/strong>, koje obaveze imate kao proizvo\u0111a\u010d ili prodavac, i kako da sve evidentirate u skladu sa zakonom.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u0160ta je akciza i na koje proizvode se odnosi?<\/h3>\n\n\n\n<p><strong>Akciza<\/strong> je vrsta posebnog poreza koja se primenjuje na odre\u0111ene grupe proizvoda \u2013 gorivo, duvan, alkoholna pi\u0107a itd. U slu\u010daju rakije, akciza se obra\u010dunava <strong>po litru \u010distog alkohola u gotovom proizvodu<\/strong>, izra\u017eena u dinarima.<\/p>\n\n\n\n<p>Na primer, za 2025. godinu, va\u017ee\u0107a akciza za jaka alkoholna pi\u0107a (uklju\u010duju\u0107i rakiju) iznosi <strong>49.20 dinara po litru apsolutnog alkohola<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Kako izra\u010dunati akcizu za prodate koli\u010dine rakije?<\/h3>\n\n\n\n<p>Obra\u010dun zavisi od <strong>ja\u010dine alkohola<\/strong> u pi\u0107u i od <strong>koli\u010dine koju prodajete<\/strong>. Evo kako izgleda formula:<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">AKCIZA<code> = (<code>iznos akcize za 1 hektolitar \u010distog alkohol<\/code><\/code> * <code>Ja\u010dina alkohola u % vol \/ 100) \/ 100<br><\/code><\/pre>\n\n\n\n<h4 class=\"wp-block-heading\">Primer:<\/h4>\n\n\n\n<p>Prodajete 1 litar rakije ja\u010dine 40% vol.<br>Iznos akcize za 2025. godinu za 1 hektolitar \u010distog alkogola iznosi: 56 057,29 RSD<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">AKCIZA<code> = (56 057,29 * 40 \/ 100) \/ 100 = 224.22 RSD<br><\/code><\/pre>\n\n\n\n<p>Zna\u010di, za tu koli\u010dinu rakije, va\u0161a akcizna obaveza iznosi <strong>224.22 dinara<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Kada i kome se pla\u0107a akciza?<\/h3>\n\n\n\n<p>Akciza se pla\u0107a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>prilikom prodaje<\/strong> gotovih proizvoda,<\/li>\n\n\n\n<li>ili <strong>kada se proizvod iznosi iz akciznog skladi\u0161ta<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Pla\u0107a se <strong>Poreskoj upravi Republike Srbije<\/strong>, naj\u010de\u0161\u0107e <strong>mese\u010dno<\/strong> putem poreske prijave \u2013 obrazac <strong>PP OA<\/strong> (Poreska Prijava za Obra\u010dun Akcize). Rok za podno\u0161enje je do <strong>15. u mesecu<\/strong> za prethodni mesec.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Kako voditi evidenciju o obra\u010dunatim akcizama?<\/h3>\n\n\n\n<p>Zakon propisuje obavezno vo\u0111enje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>knjige o ulazu i izlazu alkoholnih pi\u0107a<\/strong>,<\/li>\n\n\n\n<li><strong>evidencije o gotovim proizvodima<\/strong>,<\/li>\n\n\n\n<li><strong>mese\u010dnih obra\u010duna i poreskih prijava<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Ukoliko imate digitalni sistem ili softver specijalizovan za destilerije, kao \u0161to je <a class=\"\" href=\"https:\/\/edestilerija.com\">eDestilerija.com<\/a>, ovaj proces se zna\u010dajno automatizuje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>unos podataka o proizvodnji,<\/li>\n\n\n\n<li>automatski obra\u010dun akcize po svakom izlazu,<\/li>\n\n\n\n<li>generisanje izve\u0161taja za Poresku upravu.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Naj\u010de\u0161\u0107e gre\u0161ke koje treba izbe\u0107i<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Nepotpuni podaci o ja\u010dini alkohola<\/strong> \u2013 uvek radite precizno merenje (naj\u010de\u0161\u0107e pomo\u0107u alkoholmetra).<\/li>\n\n\n\n<li><strong>Zaboravljena evidencija<\/strong> \u2013 kazne za nevo\u0111enje propisanih knjiga mogu biti visoke.<\/li>\n\n\n\n<li><strong>Ka\u0161njenje sa prijavama<\/strong> \u2013 poreska prijava mora biti blagovremeno podneta.<\/li>\n\n\n\n<li><strong>Neta\u010dan obra\u010dun<\/strong> \u2013 preporuka je da koristite softver koji automatski ra\u010duna akcizu.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Zaklju\u010dak<\/h3>\n\n\n\n<p>Obra\u010dun akcize za proizvode od rakije nije komplikovan kada razumete osnovne principe i pratite zakonske smernice. Kori\u0161\u0107enje digitalnih alata za vo\u0111enje evidencije i automatski obra\u010dun akcize \u0161tedi vreme, smanjuje mogu\u0107nost gre\u0161aka i omogu\u0107ava vam da se fokusirate na ono \u0161to najvi\u0161e volite \u2013 <strong>pravljenje vrhunske rakije<\/strong>.<\/p>\n\n\n\n<p>Ako \u017eelite da pojednostavite celokupan proces, proverite kako <strong><a class=\"\" href=\"https:\/\/edestilerija.com\">eDestilerija aplikacija<\/a><\/strong> mo\u017ee pomo\u0107i va\u0161oj destileriji.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ukoliko proizvodite rakiju u Srbiji ili se bavite njenom prodajom, sigurno ste se susreli sa pitanjem obra\u010duna akcize \u2013 posebnog poreza koji se pla\u0107a na promet odre\u0111enih proizvoda, me\u0111u kojima su i alkoholna pi\u0107a. Akciza na rakiju je obavezna i regulisana je Zakonom o akcizama Republike Srbije. U ovom blog postu vodi\u0107emo vas korak po [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2229,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[77,78],"class_list":["post-2227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-akciza-za-rakiju","tag-kako-obracunati-akcizu-za-rakiju"],"jetpack_featured_media_url":"https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner.jpg","uagb_featured_image_src":{"full":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner.jpg",1920,1080,false],"thumbnail":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner-150x150.jpg",150,150,true],"medium":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner-300x169.jpg",300,169,true],"medium_large":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner-768x432.jpg",768,432,true],"large":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner-1024x576.jpg",1024,576,true],"1536x1536":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner-1536x864.jpg",1536,864,true],"2048x2048":["https:\/\/edestilerija.com\/blog\/wp-content\/uploads\/2025\/06\/tax-banner.jpg",1920,1080,false]},"uagb_author_info":{"display_name":"edist_blog","author_link":"https:\/\/edestilerija.com\/blog\/author\/edist_blog\/"},"uagb_comment_info":0,"uagb_excerpt":"Ukoliko proizvodite rakiju u Srbiji ili se bavite njenom prodajom, sigurno ste se susreli sa pitanjem obra\u010duna akcize \u2013 posebnog poreza koji se pla\u0107a na promet odre\u0111enih proizvoda, me\u0111u kojima su i alkoholna pi\u0107a. Akciza na rakiju je obavezna i regulisana je Zakonom o akcizama Republike Srbije. U ovom blog postu vodi\u0107emo vas korak po&hellip;","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/posts\/2227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/comments?post=2227"}],"version-history":[{"count":4,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/posts\/2227\/revisions"}],"predecessor-version":[{"id":2234,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/posts\/2227\/revisions\/2234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/media\/2229"}],"wp:attachment":[{"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/media?parent=2227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/categories?post=2227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/edestilerija.com\/blog\/wp-json\/wp\/v2\/tags?post=2227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}