Obveza plaćanja poreza na potrošnju – popis gradova i općina

Datum: 19.03.2025, Srijeda
Autor: LJ.M.

Obvezu plaćanja poreza na potrošnju uređuje Zakon o lokalnim porezima (Nar. nov., br. 115/16. – 152/24., dalje: Zakon), a plaća se na potrošnju alkoholnih pića (vinjak, rakiju i žestoka pića), prirodnih vina, specijalnih vina, piva i bezalkoholnih pića u ugostiteljskim objektima. Obveznik je, prema čl. 23. Zakona, pravna ili fizička osoba koja pruža ugostiteljske usluge, a osnovica je prodajna cijena pića koja se proda u ugostiteljskim objektima (misli se na ugostiteljsku uslugu) u koju nije uključen PDV. Stoga se svota poreza na potrošnju kao i svota PDV-a iz ostvarenog prometa izračunava preračunanom stopom i to, primjerice kada je stopa poreza na potrošnju utvrđena po stopi od 3%, preračunane stope su:

• za izračun PDV-a → 19,53%

• za porez na potrošnju → 2,34%

Obvezu plaćaju i ugostitelji koji nisu u sustavu PDV-a, a pareračunana stopa iznosi 2,91% za stopu od 3%.

Napomena: način izračuna preračunanih stopa kao i primjer obračuna dan je u časopisu RRiF br. 2/25., str. 27.

Utvrđenu obvezu poreza na potrošnju za obračunsko razdoblje, a to je mjesec, porezni obveznik iskazuje na Obrascu PP-MI-PO i predaje ga do 20. u mjesecu za prethodni mjesec Poreznoj upravi prema sjedištu, odnosno prebivalištu ili uobičajenom boravištu poreznog obveznika i to zbirno za sve poslovne prostore. Iznimno, propisani obrazac treba predati nadležnom upravnom tijelu jedinice lokalne samouprave za svaki poslovni prostor ako jedinice nisu prenijele obvezu kontrole i utvrđivanja poreza na Poreznu upravu. Utvrđenu obvezu treba platiti na uplatni račun jedinica lokalne samouprave na području koje je obavljena prodaja pića - ugostiteljska usluga i to do posljednjeg dana u mjesecu za prethodni mjesec.

Visinu stope poreza na potrošnju propisuje grad ili općina i stopa ne može biti viša od 3%. U nastavku se daje pregled visina stopa poreza na potrošnju prema odlukama gadova i općina koje su donijele odluku o plaćanju poreza na potrošnju.

Grad / Općina Uplatni račun Stopa u 2024. Stopa u 2025.
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OZALJHR82100100517315120053,00%3,00%
PAGHR88100100517316120013,00%3,00%
PAKOŠTANEHR18100100517317120073,00%3,00%
PAKRACHR83100100517318120083,00%3,00%
PAŠMANHR30100100517320120063,00%3,00%
PAZINHR79100100517321120043,00%3,00%
PERUŠIĆHR53100100517323120013,00%3,00%
PETERANECHR80100100517324120073,00%3,00%
PETLOVACHR48100100517325120080,00%0,00%
PETRIJANECHR16100100517326120093,00%3,00%
PETRIJEVCIHR60100100517327120003,00%3,00%
PETRINJAHR71100100517328120032,00%2,00%
PETROVSKOHR93100100517329120020,00%0,00%
PIĆANHR07100100517330120053,00%3,00%
PIROVACHR24100100517581120013,00%3,00%
PISAROVINAHR13100100517331120013,00%3,00%
PITOMAČAHR40100100517332120073,00%3,00%
PLAŠKIHR08100100517333120083,00%3,00%
PLETERNICAHR73100100517334120093,00%3,00%
PLITVIČKA JEZERAHR50100100517455120093,00%3,00%
PLOČEHR20100100517335120001,00%1,00%
PODBABLJEHR53100100517337120023,00%3,00%
PODCRKAVLJEHR37100100517338120063,00%3,00%
PODGORAHR86100100517339120043,00%3,00%
PODGORAČHR97100100517340120073,00%3,00%
PODRAVSKA MOSLAVINAHR49100100517271120003,00%3,00%
PODRAVSKE SESVETEHR70100100517616120003,00%3,00%
PODSTRANAHR65100100517341120083,00%3,00%
PODTURENHR33100100517342120093,00%3,00%
POJEZERJEHR77100100517343120003,00%3,00%
POKUPSKOHR42100100517544120003,00%3,00%
POLAČAHR88100100517344120033,00%3,00%
POLIČNIKHR13100100517345120023,00%3,00%
POPOVACHR94100100517346120063,00%3,00%
POPOVAČAHR46100100517347120043,00%3,00%
POREČ - PARENZOHR14100100517348120053,00%3,00%
POSEDARJEHR20100100517349120013,00%3,00%
POSTIRAHR90100100517350120093,00%3,00%
POVLJANAHR64100100517573120013,00%3,00%
POŽEGAHR37100100517351120001,00%1,00%
PREGRADAHR48100100517352120033,00%3,00%
PREKOHR54100100517354120063,00%3,00%
PRELOGHR06100100517355120043,00%3,00%
PRESEKAHR71100100517356120053,00%3,00%
PRGOMETHR97100100517589120043,00%3,00%
PRIBISLAVECHR23100100517620120013,00%3,00%
PRIMORSKI DOLACHR11100100517590120073,00%3,00%
PRIMOŠTENHR77100100517357120013,00%3,00%
PRIVLAKAHR19100100517583120083,00%3,00%
PRIVLAKAHR91100100517574120073,00%3,00%
PROLOŽACHR10100100517088120033,00%3,00%
PROMINAHR11100100517298120003,00%3,00%
PUČIŠĆAHR07100100517358120073,00%3,00%
PULA - POLAHR72100100517359120083,00%3,00%
PUNATHR08100100517360120033,00%3,00%
PUNITOVCIHR30100100517361120023,00%3,00%
PUŠĆAHR14100100517362120063,00%3,00%
RABHR63100100517363120043,00%3,00%
RADOBOJHR31100100517364120053,00%3,00%
RAKOVECHR82100100517536120003,00%3,00%
RAKOVICAHR37100100517365120013,00%3,00%
RASINJAHR64100100517366120073,00%3,00%
RAŠAHR97100100517368120093,00%3,00%
RAVNA GORAHR44100100517369120003,00%3,00%
RAŽANACHR66100100517371120063,00%3,00%
REŠETARIHR18100100517372120043,00%3,00%
RIBNIKHR68100100517556120043,00%3,00%
RIJEKAHR83100100517373120051,50%1,50%
ROGOZNICAHR51100100517582120073,00%3,00%
ROVINJ - ROVIGNOHR89100100517374120013,00%3,00%
ROVIŠĆEHR19100100517375120073,00%3,00%
RUGVICAHR84100100517376120083,00%3,00%
RUNOVIĆIHR76100100517591120083,00%3,00%
RUŽIĆHR52100100517377120093,00%3,00%
SABORSKOHR96100100517378120003,00%3,00%
SALIHR10100100517379120032,00%2,00%
SAMOBORHR75100100517380120040,00%0,00%
SATNICA ĐAKOVAČKAHR43100100517381120053,00%3,00%
SEGETHR49100100517382120013,00%3,00%
SELCAHR76100100517383120073,00%3,00%
SELNICAHR12100100517385120093,00%3,00%
SEMELJCIHR56100100517386120003,00%3,00%
SENJHR67100100517387120033,00%3,00%
SEVERINHR92100100517562120023,00%3,00%
SIBINJHR89100100517388120023,00%3,00%
SIKIREVCIHR41100100517570120063,00%3,00%
SINJHR73100100517389120060,00%0,00%
SIRAČHR09100100517390120013,00%3,00%
SISAKHR36100100517391120073,00%3,00%
SKRADHR69100100517393120093,00%3,00%
SKRADINHR16100100517394120003,00%3,00%
SLATINAHR27100100517395120033,00%3,00%
SLAVONSKI BRODHR49100100517396120020,00%0,00%
SLAVONSKI ŠAMACHR33100100517397120063,00%3,00%
SLIVNOHR50100100517399120053,00%3,00%
SLUNJHR45100100517400120053,00%3,00%
SMOKVICAHR78100100517402120073,00%3,00%
SOKOLOVACHR58100100517405120003,00%3,00%
SOLINHR69100100517406120033,00%3,00%
SOPJEHR91100100517407120023,00%3,00%
SPLITHR27100100517409120043,00%3,00%
SRAČINECHR38100100517410120072,00%2,00%
STANKOVCIHR06100100517411120083,00%3,00%
STARA GRADIŠKAHR71100100517412120093,00%3,00%
STARI GRADHR18100100517413120003,00%3,00%
STARI JANKOVCIHR29100100517414120032,00%2,00%
STARI MIKANOVCIHR51100100517415120022,00%2,00%
STARIGRADHR35100100517416120063,00%3,00%
STARO PETROVO SELOHR52100100517418120053,00%3,00%
STONHR58100100517419120013,00%3,00%
STRAHONINECHR98100100517606120083,00%3,00%
STRIZIVOJNAHR75100100517421120003,00%3,00%
STUBIČKE TOPLICEHR86100100517422120033,00%3,00%
STUPNIKHR55100100517551120092,00%2,00%
SUĆURAJHR11100100517423120023,00%3,00%
SUHOPOLJEHR92100100517424120063,00%3,00%
SUKOŠANHR44100100517425120043,00%3,00%
SUNJAHR12100100517426120053,00%3,00%
SUPETARHR18100100517427120013,00%3,00%
SUTIVANHR44100100517592120093,00%3,00%
SVETA MARIJAHR66100100517607120093,00%3,00%
SVETA NEDELJA (PU)HR52100100517432120063,00%3,00%
SVETA NEDELJA (ZG)HR05100100517436120070,00%0,00%
SVETI ĐURĐHR70100100517437120082,00%2,00%
SVETI FILIP I JAKOVHR45100100517428120073,00%3,00%
SVETI ILIJAHR38100100517438120093,00%3,00%
SVETI IVAN ZELINAHR13100100517429120080,00%0,00%
SVETI IVAN ŽABNOHR82100100517439120003,00%3,00%
SVETI JURAJ NA BREGUHR23100100517440120023,00%3,00%
SVETI KRIŽ ZAČRETJEHR46100100517430120033,00%3,00%
SVETI LOVREČHR68100100517431120023,00%3,00%
SVETI MARTIN NA MURIHR07100100517441120063,00%3,00%
SVETI PETAR OREHOVECHR56100100517442120043,00%3,00%
SVETI PETAR U ŠUMIHR04100100517433120043,00%3,00%
SVETVINČENATHR75100100517435120013,00%3,00%
ŠANDROVACHR28100100517564120043,00%3,00%
ŠENKOVECHR13100100517608120003,00%3,00%
ŠESTANOVACHR24100100517443120053,00%3,00%
ŠIBENIKHR30100100517444120011,50%2,00%
ŠKABRNJAHR57100100517445120073,00%3,00%
ŠODOLOVCIHR58100100517614120083,00%3,00%
ŠOLTAHR90100100517447120093,00%3,00%
ŠPIŠIĆ BUKOVICAHR48100100517449120033,00%3,00%
ŠTEFANJEHR16100100517450120043,00%3,00%
ŠTITARHR96100100517628120043,00%3,00%
ŠTRIGOVAHR87100100517452120013,00%3,00%
TAR-VABRIGA - TORRE-ABREGAHR43100100517631120093,00%3,00%
TINJANHR17100100517453120073,00%3,00%
TISNOHR82100100517454120083,00%3,00%
TKONHR59100100517575120083,00%3,00%
TOMPOJEVCIHR94100100517456120003,00%3,00%
TOPUSKOHR08100100517457120033,00%3,00%
TORDINCIHR30100100517458120023,00%3,00%
TOUNJHR36100100517557120053,00%3,00%
TOVARNIKHR14100100517459120063,00%3,00%
TRIBUNJHR63100100517626120023,00%3,00%
TRILJHR47100100517460120013,00%3,00%
TRNAVAHR74100100517461120073,00%3,00%
TRNOVEC BARTOLOVEČKIHR42100100517462120083,00%3,00%
TROGIRHR10100100517463120093,00%3,00%
TRPANJHR80100100517601120063,00%3,00%
TRPINJAHR54100100517464120001,00%1,00%
TUČEPIHR88100100517593120003,00%3,00%
TUHELJHR87100100517466120023,00%3,00%
UDBINAHR71100100517467120063,00%3,00%
UMAG - UMAGOHR23100100517468120043,00%3,00%
UNEŠIĆHR88100100517469120053,00%3,00%
VALPOVOHR67100100517471120093,00%3,00%
VARAŽDINHR14100100517472120002,00%2,00%
VARAŽDINSKE TOPLICEHR25100100517473120033,00%3,00%
VELA LUKAHR47100100517474120023,00%3,00%
VELIKAHR31100100517475120063,00%3,00%
VELIKA GORICAHR62100100517541120070,00%0,00%
VELIKA KOPANICAHR80100100517476120043,00%3,00%
VELIKA LUDINAHR48100100517477120053,00%3,00%
VELIKA PISANICAHR54100100517478120013,00%3,00%
VELIKA TRNOVITICAHR93100100517565120053,00%3,00%
VELIKI BUKOVECHR42100100517558120013,00%3,00%
VELIKI GRĐEVACHR71100100517480120003,00%3,00%
VELIKO TRGOVIŠĆEHR82100100517481120033,00%3,00%
VELIKO TROJSTVOHR88100100517483120063,00%3,00%
VIDOVECHR40100100517484120040,00%0,00%
VILJEVOHR08100100517485120053,00%3,00%
VINICAHR14100100517486120013,00%3,00%
VINKOVCIHR41100100517487120070,00%0,00%
VINODOLSKA OPĆINAHR09100100517488120083,00%3,00%
VIRHR74100100517489120091,00%1,00%
VIRJEHR53100100517490120063,00%3,00%
VIROVITICAHR05100100517491120043,00%3,00%
VISHR70100100517492120053,00%3,00%
VISOKOHR76100100517493120013,00%3,00%
VIŠKOVCIHR06100100517494120073,00%3,00%
VIŠKOVOHR71100100517495120083,00%3,00%
VIŠNJAN - VISIGNANOHR83100100517497120003,00%3,00%
VIŽINADA - VISINADAHR94100100517498120033,00%3,00%
VLADISLAVCIHR07100100517579120023,00%3,00%
VOĆINHR19100100517499120023,00%3,00%
VODICEHR19100100517500120093,00%3,00%
VODNJAN - DIGNANOHR74100100517502120033,00%3,00%
VOĐINCIHR84100100517584120093,00%3,00%
VOJNIĆHR96100100517503120023,00%3,00%
VRATIŠINECHR80100100517504120063,00%3,00%
VRBANJAHR32100100517505120042,00%2,00%
VRBJEHR97100100517506120053,00%3,00%
VRBNIKHR06100100517507120013,00%3,00%
VRBOVECHR33100100517508120073,00%3,00%
VRBOVSKOHR98100100517509120083,00%3,00%
VRGORACHR56100100517511120023,00%3,00%
VRHOVINEHR40100100517512120063,00%3,00%
VRLIKAHR89100100517513120043,00%3,00%
VRPOLJEHR57100100517514120053,00%3,00%
VRSAR - ORSERAHR90100100517516120073,00%3,00%
VRSIHR41100100517625120033,00%3,00%
VUKAHR58100100517517120083,00%3,00%
VUKOVARHR26100100517518120093,00%3,00%
ZABOKHR70100100517519120000,00%0,00%
ZADARHR11100100517520120023,00%3,00%
ZADVARJEHR24100100517595120023,00%3,00%
ZAGORSKA SELAHR92100100517521120063,00%3,00%
ZAGREBHR11100100517133120090,00%0,00%
ZAGVOZDHR44100100517522120043,00%3,00%
ZAPREŠIĆHR95100100517543120092,50%2,50%
ZAŽABLJEHR12100100517523120053,00%3,00%
ZDENCIHR18100100517524120013,00%3,00%
ZEMUNIK DONJIHR45100100517525120073,00%3,00%
ZLATARHR13100100517526120080,00%3,00%
ZLATAR BISTRICAHR78100100517527120093,00%3,00%
ZMIJAVCIHR25100100517528120003,00%3,00%
ZRINSKI TOPOLOVACHR02100100517566120013,00%3,00%
ŽAKANJEHR04100100517530120043,00%3,00%
ŽMINJHR69100100517531120053,00%3,00%
ŽUMBERAKHR35100100517540120013,00%3,00%
ŽUPA DUBROVAČKAHR32100100517602120043,00%3,00%
ŽUPANJAHR70100100517534120080,00%0,00%


Povezani sadržaji:
obav - 2.2023, str. 85
XII. ZAKONSKA PLAĆANJA

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