Plaćanje trošarina: tko ih i kada plaća?

<!DOCTYPE HTML><html lang="hr"> <head> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <meta http-equiv="X-UA-Compatible" content="IE=Edge"> <meta charset="UTF-8"> <meta name="description" content=" Saznajte više o plaćanju trošarina. Kad ih treba platiti i tko je odgovoran za plaćanje? Podnošenje zahtjeva za povrat."> <meta name="date" content="01/01/2022"> <meta name="last-modified" content="10/10/2024"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta name="format-detection" content="telephone=no"> <meta property="og:title" content="Plaćanje trošarina: tko ih i kada plaća? - Your Europe"> <meta property="og:url" content="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm"> <meta property="og:image" content="https://europa.eu/youreurope/business/images/logos/youreurope_facebook_share_logo.png"> <meta property="og:site_name" content="Your Europe"> <meta property="og:description" content=" Saznajte više o plaćanju trošarina. Kad ih treba platiti i tko je odgovoran za plaćanje? Podnošenje zahtjeva za povrat."> <meta name="twitter:card" content="summary_large_image"> <meta name="twitter:site" content="@YourEuropeEu"> <meta name="twitter:creator" content="@YourEuropeEu"> <meta name="twitter:title" content="Plaćanje trošarina: tko ih i kada plaća? - Your Europe"> <meta name="twitter:description" content=" Saznajte više o plaćanju trošarina. Kad ih treba platiti i tko je odgovoran za plaćanje? Podnošenje zahtjeva za povrat."> <meta name="twitter:image" content="https://europa.eu/youreurope/business/images/logos/youreurope_twitter_share_logo.png"> <meta name="sdg-tag" content="sdg"> <meta name="DC.Service" content="information"> <meta name="DC.ISO3166" content="EU"> <meta name="policy-code" content="L2"> <link rel="canonical" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm"> <link rel="shortcut icon" href="https://european-union.europa.eu/profiles/contrib/ewcms/themes/ewcms_theme/favicon.ico" type="image/x-icon"> <link rel="apple-touch-icon" sizes="57x57" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-57x57.png"> <link rel="apple-touch-icon" sizes="72x72" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-72x72.png"> <link rel="apple-touch-icon" sizes="114x114" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-114x114.png"> <link rel="apple-touch-icon" sizes="144x144" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-144x144.png"> <link rel="apple-touch-icon-precomposed" sizes="57x57" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-57x57-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="72x72" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-72x72-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="114x114" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-114x114-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="144x144" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-144x144-precomposed.png"> <link rel="stylesheet" type="text/css" href="/youreurope/business/stylesheets/europa-ye-V2.css"> <link rel="stylesheet" type="text/css" href="/youreurope/business/stylesheets/europa-ye-ic-V2.css"> <title>Plaćanje trošarina: tko ih i kada plaća? - Your Europe</title> </head> <body> <div id="ye-navigation-field"></div> <header id="site-header"> <section id="ye-top-header" class="container"><a id="ye-logo" href="https://europa.eu/youreurope/index_hr.htm"><img lang="en" title="Your Europe" alt="Your Europe" src="/youreurope/citizens/images/logos/youreurope-logo.svg"></a><div> <div id="ye-languages-widget" class="centered"><button id="ye-languages-toggle"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-ec-icons.svg#language"></use></svg><span>hr</span>hrvatski</button><div id="ye-languages-menu" role="dialog"> <div> <div> <div> <div lang="en">Available languages</div><button id="close-ye-languages-menu" class="close-btn" title="Zatvori izbornik"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Zatvori izbornik</span></button></div> <div> <ul> <li><a lang="bg" hreflang="bg" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_bg.htm"><span>bg</span><span><span>български</span></span></a></li> <li><a lang="cs" hreflang="cs" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_cs.htm"><span>cs</span><span><span>čeština</span></span></a></li> <li><a lang="da" hreflang="da" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_da.htm"><span>da</span><span><span>Dansk</span></span></a></li> <li><a lang="de" hreflang="de" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_de.htm"><span>de</span><span><span>Deutsch</span></span></a></li> <li><a lang="et" hreflang="et" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_et.htm"><span>et</span><span><span>Eesti</span></span></a></li> <li><a lang="el" hreflang="el" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_el.htm"><span>el</span><span><span>Ελληνικά</span></span></a></li> <li><a lang="en" hreflang="en" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm"><span>en</span><span><span>English</span></span></a></li> <li><a lang="es" hreflang="es" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_es.htm"><span>es</span><span><span>español</span></span></a></li> <li><a lang="fr" hreflang="fr" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_fr.htm"><span>fr</span><span><span>français</span></span></a></li> <li><a lang="hr" hreflang="hr" class="active" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm"><span>hr</span><span><span>hrvatski</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></a></li> <li><a lang="it" hreflang="it" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_it.htm"><span>it</span><span><span>italiano</span></span></a></li> <li><a lang="lv" hreflang="lv" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_lv.htm"><span>lv</span><span><span>Latviešu</span></span></a></li> <li><a lang="lt" hreflang="lt" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_lt.htm"><span>lt</span><span><span>Lietuvių</span></span></a></li> <li><a lang="hu" hreflang="hu" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hu.htm"><span>hu</span><span><span>magyar</span></span></a></li> <li><a lang="mt" hreflang="mt" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_mt.htm"><span>mt</span><span><span>Malti</span></span></a></li> <li><a lang="nl" hreflang="nl" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_nl.htm"><span>nl</span><span><span>Nederlands</span></span></a></li> <li><a lang="pl" hreflang="pl" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_pl.htm"><span>pl</span><span><span>polski</span></span></a></li> <li><a lang="pt" hreflang="pt" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_pt.htm"><span>pt</span><span><span>português</span></span></a></li> <li><a lang="ro" hreflang="ro" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_ro.htm"><span>ro</span><span><span>română</span></span></a></li> <li><a lang="sk" hreflang="sk" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sk.htm"><span>sk</span><span><span>Slovenčina</span></span></a></li> <li><a lang="sl" hreflang="sl" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sl.htm"><span>sl</span><span><span>Slovenščina</span></span></a></li> <li><a lang="fi" hreflang="fi" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_fi.htm"><span>fi</span><span><span>suomi</span></span></a></li> <li><a lang="sv" hreflang="sv" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sv.htm"><span>sv</span><span><span>svenska</span></span></a></li> </ul> </div> </div> </div> </div> </div> <div id="ye-search-widget"><button id="ye-search-button"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg>Pretraži</button><form id="ye-search-tool" action="https://europa.eu/youreurope/search-results/index_hr.htm" method="get" target="_top" autocomplete="off" novalidate><input type="hidden" name="countryCode" id="countryCode" value=""><input type="hidden" name="categories" id="categories" value="L2"><div><label for="ye-search-terms">Search terms</label><input type="text" id="ye-search-terms" value="" required="true" placeholder="Odaberite svoju državu"><div id="eu-countries-list"> <ul> <li><a href="#" data-country-code="AT">Austrija</a></li> <li><a href="#" data-country-code="BE">Belgija</a></li> <li><a href="#" data-country-code="BG">Bugarska</a></li> <li><a href="#" data-country-code="CY">Cipar</a></li> <li><a href="#" data-country-code="CZ">Češka</a></li> <li><a href="#" data-country-code="DK">Danska</a></li> <li><a href="#" data-country-code="EE">Estonija</a></li> <li><a href="#" data-country-code="FI">Finska</a></li> <li><a href="#" data-country-code="FR">Francuska</a></li> <li><a href="#" data-country-code="EL">Grčka</a></li> <li><a href="#" data-country-code="HR">Hrvatska</a></li> <li><a href="#" data-country-code="IE">Irska</a></li> <li><a href="#" data-country-code="IT">Italija</a></li> <li><a href="#" data-country-code="LV">Latvija</a></li> <li><a href="#" data-country-code="LT">Litva</a></li> <li><a href="#" data-country-code="LU">Luksemburg</a></li> <li><a href="#" data-country-code="HU">Mađarska</a></li> <li><a href="#" data-country-code="MT">Malta</a></li> <li><a href="#" data-country-code="NL">Nizozemska</a></li> <li><a href="#" data-country-code="DE">Njemačka</a></li> <li><a href="#" data-country-code="PL">Poljska</a></li> <li><a href="#" data-country-code="PT">Portugal</a></li> <li><a href="#" data-country-code="RO">Rumunjska</a></li> <li><a href="#" data-country-code="SK">Slovačka</a></li> <li><a href="#" data-country-code="SI">Slovenija</a></li> <li><a href="#" data-country-code="ES">Španjolska</a></li> <li><a href="#" data-country-code="SE">Švedska</a></li> </ul> </div> </div><button type="submit" class="standard search"><span>Pretraži</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg></button></form> </div> </div> </section> <section id="ye-navigation-set"> <div class="container"><button id="open-ye-menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Izbornik</span></button><nav id="ye-navigation"> <div> <div>Izbornik</div><button id="close-ye-menu" class="close-btn" title="Zatvori izbornik"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Zatvori izbornik</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_hr.htm">Pretraži</a></li> <li class="group"><a href="https://europa.eu/youreurope/citizens/index_hr.htm">Život i putovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_hr.htm">Putovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/index_hr.htm">Dokumenti koji su vam potrebni za putovanje po Europi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-citizen/index_hr.htm">Putne isprave za građane EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-family/index_hr.htm">Putne isprave za članove obitelji koji nisu državljani države članice EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-nationals/index_hr.htm">Putne isprave za državljane trećih zemalja</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-nationals-living-uk/index_hr.htm">Travel documents for EU nationals and their non-EU family members residing in the UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_hr.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_hr.htm">Istekle ili izgubljene putovnice</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_hr.htm">Dokumenti za maloljetne osobe koje putuju u EU-u</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_hr.htm">Prava putnika<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_hr.htm">Prava putnika u zračnom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_hr.htm">Prava putnika u željezničkom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_hr.htm">Prava putnika u autobusnom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_hr.htm">Prava putnika u brodskom prijevozu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_hr.htm">Prijevoz i invaliditet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_hr.htm">Prava putnika s invaliditetom ili sa smanjenom pokretljivošću</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_hr.htm">Parkirna karta EU-a za osobe s invaliditetom</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_hr.htm">Vožnja u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_hr.htm">Najam automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_hr.htm">Vozačke dozvole i osiguranja</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_hr.htm">Prometna pravila i sigurnost</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_hr.htm">Što smijete nositi sa sobom kad putujete?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_hr.htm">Alkohol, duhan i trošarine</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_hr.htm">Pravila za nošenje gotovine pri ulasku u EU, izlasku iz EU-a i tijekom putovanja EU-om</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_hr.htm">Putovanje s kućnim ljubimcima i drugim životinjama u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_hr.htm">Ograničenja koja se odnose na prtljagu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_hr.htm">Nošenje na put proizvoda životinjskog podrijetla, hrane ili biljaka</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_hr.htm">Upotreba eura</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_hr.htm">Sigurnost i hitni slučajevi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_hr.htm">Sigurnost zračnih luka i zračnih prijevoznika</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_hr.htm">Hitni slučajevi</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_hr.htm">Hitna pomoć koja se temelji na službi 112 s pomoću e-poziva (eCall) iz vašeg vozila</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_hr.htm">Paket-putovanja i vremenski ograničena uporaba nekretnine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_hr.htm">Ugovori o pravu na vremenski ograničenu uporabu nekretnine i drugi dugoročni ugovori za odmor u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_hr.htm">Paket-putovanja i povezani putni aranžmani</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_hr.htm">Rad i mirovina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_hr.htm">Rad u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_hr.htm">Dnevni migranti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_hr.htm">Jednako postupanje na radnom mjestu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_hr.htm">Upućeni radnici</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_hr.htm">Rad u javnom sektoru u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_hr.htm">Radne dozvole</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_hr.htm">Ugovori o radu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_hr.htm">Pravila EU-a za rad u cestovnom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_hr.htm">Osiguranje od odgovornosti u drugim zemljama EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_hr.htm">Stručne kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_hr.htm">Što je regulirana profesija</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_hr.htm">Podnošenje zahtjeva za trajno pružanje usluga</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_hr.htm">Prijava privremenog pružanja usluga</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_hr.htm">Dokumenti i formalnosti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_hr.htm">Europska strukovna iskaznica – EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_hr.htm">EU – UK: stručne kvalifikacije</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_hr.htm">Sustavi socijalnog osiguranja i prava njihovih korisnika<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_hr.htm">Sustavi socijalnog osiguranja u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_hr.htm">Pokrivenost sustavom socijalne sigurnosti u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_hr.htm">Naknade za nezaposlene u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_hr.htm">Prijenos naknada za nezaposlenost</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_hr.htm">Ako ne uspijete pronaći posao</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_hr.htm">Obiteljske naknade</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_hr.htm">Obiteljska mirovina i posmrtna pripomoć</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_hr.htm">Standardni obrasci za ostvarivanje prava iz sustava socijalne sigurnosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_hr.htm">Umirovljenje u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_hr.htm">Dopunske mirovine u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_hr.htm">Državne mirovine u inozemstvu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_hr.htm">Porezi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_hr.htm">Porez na dohodak u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_hr.htm">Dvostruko oporezivanje</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_hr.htm">Vozila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_hr.htm">Automobili<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_hr.htm">Kupnja i leasing automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_hr.htm">PDV pri kupnji ili prodaji automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_hr.htm">Službeni automobili</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_hr.htm">Vozačka dozvola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_hr.htm">Zamjena i priznavanje vozačke dozvole u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_hr.htm">Dobivanje vozačke dozvole u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_hr.htm">Produljenje vozačke dozvole u drugoj zemlji EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_hr.htm">Osiguranje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_hr.htm">Valjanost automobilskog osiguranja u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_hr.htm">Pokrivenost automobilskim osiguranjem u inozemstvu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_hr.htm">Registracija<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_hr.htm">Dokumenti i postupci za registriranje automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_hr.htm">Registracija automobila u drugoj državi članici EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_hr.htm">Porez na automobile u drugoj državi članici EU-a</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_hr.htm">Boravak<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_hr.htm">Prava na boravak<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_hr.htm">Gospodarski neaktivni građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_hr.htm">Tražitelji posla – prava boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_hr.htm">Umirovljenici – prava boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_hr.htm">Studenti – pravo na boravak</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_hr.htm">Radnici – prava boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_hr.htm">Prava na boravak građana EU-a u Ujedinjenoj Kraljevini i državljana Ujedinjene Kraljevine u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_hr.htm">Naturalizacija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_hr.htm">Prava boravka za obitelji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_hr.htm">Bračni drug i djeca koji su građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_hr.htm">Bračni drug i djeca koji nisu građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_hr.htm">Registrirani partneri</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_hr.htm">Roditelji</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_hr.htm">Ostala rodbina</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_hr.htm">Obitelj tražitelja zaposlenja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_hr.htm">Dokumenti i formalnosti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_hr.htm">Prijava članova obitelji koji su građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_hr.htm">Stalni boravak za građane EU-a nakon pet godina</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_hr.htm">Stalni boravak za članove obitelji koji nisu građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_hr.htm">Boravišne iskaznice za članove obitelji koji nisu građani EU-a </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_hr.htm">Prijava boravišta u inozemstvu nakon prva 3 mjeseca</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_hr.htm">Prijava kratkotrajnog boravka (manje od tri mjeseca)</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_hr.htm">Prijava rođenja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_hr.htm">Pravila o promjeni rodnog identiteta</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_hr.htm">Kupnja nekretnine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_hr.htm">Odjava boravišta</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_hr.htm">Izbori, predstavke i savjetovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_hr.htm">Europski izbori</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_hr.htm">Izbori u matičnoj zemlji</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_hr.htm">Općinski izbori</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_hr.htm">Predstavke i savjetovanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_hr.htm">Obrazovanje i mladi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_hr.htm">Škola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_hr.htm">Partnerstva sa školama u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_hr.htm">Krenuti u školu u drugoj državi članici</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_hr.htm">Sveučilište<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_hr.htm">Upis na fakultet</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_hr.htm">Sveučilišne školarine i financijska pomoć</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_hr.htm">Priznavanje visokoškolskih diploma</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_hr.htm">Studij u inozemstvu i mogućnosti za stipendiju</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_hr.htm">Rad tijekom studija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_hr.htm">Pripravnički staž<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_hr.htm">Financijska potpora za pripravnički staž</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_hr.htm">Volontiranje u EU-u i izvan njega<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_hr.htm">Volontiranje – gdje započeti</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_hr.htm">Praktična priprema za volontere</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_hr.htm">Istraživači<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_hr.htm">Stipendije i radna mjesta za istraživače</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_hr.htm">Oporezivanje istraživača</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_hr.htm">Zdravlje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_hr.htm">Neplanirano liječenje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_hr.htm">Posjet liječniku / hospitalizacija u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_hr.htm">Neplanirano liječenje: plaćanje i povrat troškova</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_hr.htm">Zdravstveno osiguranje tijekom privremenog boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_hr.htm">Europska kartica zdravstvenog osiguranja (EKZO)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_hr.htm">Planirano liječenje u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_hr.htm">Organizacija planiranog liječenja u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_hr.htm">Troškovi i njihov povrat: planirano liječenje u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_hr.htm">Informacijske točke za prekograničnu zdravstvenu zaštitu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_hr.htm">Kupovanje lijekova u drugoj zemlji EU-a<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_hr.htm">Predočenje recepta u drugoj zemlji EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_hr.htm">Recepti u inozemstvu: troškovi i njihov povrat</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_hr.htm">Kupovanje lijekova na internetu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_hr.htm">Zdravstveno osiguranje za osobe koje žive u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_hr.htm">Vaše zdravstveno osiguranje</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_hr.htm">Preseljenje u dom za starije i nemoćne osobe</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_hr.htm">Preventivna zdravstvena skrb</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_hr.htm">Obitelj<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_hr.htm">Djeca<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_hr.htm">Roditeljska odgovornost</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_hr.htm">Posvojenje</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_hr.htm">Otmica djeteta</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_hr.htm">Parovi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_hr.htm">Brak</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_hr.htm">Civilna i registrirana partnerstva</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_hr.htm">Nevjenčani parovi</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_hr.htm">Razvod i zakonska rastava</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_hr.htm">Obveze uzdržavanja – potpora članovima obitelji</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_hr.htm">Imovinski režimi međunarodnih parova</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_hr.htm">Priznavanje javnih isprava u EU-u</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_hr.htm">Smrt, repatrijacija i prekogranično nasljeđivanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_hr.htm">Upravljanje prekograničnim nasljedstvom</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_hr.htm">Planiranje prekograničnog nasljedstva</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_hr.htm">Smrt i repatrijacija</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_hr.htm">Potrošači<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_hr.htm">Kupovina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_hr.htm">Ugovorne informacije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_hr.htm">Jamstva i povrati</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_hr.htm">Određivanje cijena i plaćanje</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_hr.htm">Slanje i isporuka</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_hr.htm">Vaša prava pri kupnji</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_hr.htm">PDV – porez na dodanu vrijednost</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_hr.htm">Sigurnost proizvoda</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_hr.htm">Internet i telekomunikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_hr.htm">Roaming: upotreba mobilnog telefona u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_hr.htm"> Pristup internetskom sadržaju u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_hr.htm"> Telekomunikacijske usluge</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_hr.htm">Uporaba interneta i pristup internetu</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_hr.htm">Zaštita podataka i privatnost na internetu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_hr.htm">Financijski proizvodi i usluge<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_hr.htm">Bankovni računi u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_hr.htm">Potrošački krediti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_hr.htm">Police osiguranja</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_hr.htm">Investicijski proizvodi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_hr.htm">Hipotekarni krediti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_hr.htm">Plaćanja, doznake i čekovi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_hr.htm">Ulaganje u drugoj zemlji EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_hr.htm">Nepošteno postupanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_hr.htm">Nepoštena poslovna praksa</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_hr.htm">Nepošteno određivanje cijena</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_hr.htm">Nepoštene ugovorne odredbe</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_hr.htm">Opskrba energijom<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_hr.htm">Pristup uslugama opskrbe energijom i njihova upotreba</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_hr.htm">Ugovori i potrošnja energije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_hr.htm">Rješavanje pritužbi i sporova</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_hr.htm">Rješavanje potrošačkih sporova<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_hr.htm">Neformalno rješavanje sporova za potrošače</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_hr.htm">Izvansudski postupci za potrošače</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_hr.htm">Formalni pravni postupak za potrošače</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_hr.htm">Poslovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_hr.htm"> Poslovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_hr.htm">Razvoj poslovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_hr.htm">Poslovanje u turističkoj industriji</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_hr.htm">Registracija u sustavu EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_hr.htm">Spajanje poduzeća u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_hr.htm">Osnivanje europskog društva (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_hr.htm">Slobodan protok neosobnih podataka</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_hr.htm">Što treba znati o prekograničnim ulaganjima u EU-u</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_hr.htm"> Digitalizacija poduzeća<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_hr.htm"> Izrada i organizacija portala poduzeća</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_hr.htm"> Internetska prodaja na platformama trećih strana</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_hr.htm"> Pokretanje internetske trgovine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_hr.htm"> Zaštita internetskih stranica</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_hr.htm"> Isporuke i ispunjenje obveza u kontekstu prodaje na internetu</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_hr.htm"> Korisnička podrška internetskih poduzeća</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_hr.htm"> Promicanje poduzeća na internetu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_hr.htm">Intelektualno vlasništvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_hr.htm">Prava intelektualnog vlasništva</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_hr.htm">Patenti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_hr.htm">Žigovi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_hr.htm">Autorska prava</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_hr.htm">Poslovne tajne</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_hr.htm">Zaštita</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_hr.htm"> Domene web-mjesta</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_hr.htm">Zaštita baza podataka</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_hr.htm"> Oznake zemljopisnog podrijetla</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_hr.htm">Komercijalizacija intelektualnog vlasništva</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_hr.htm">Povreda prava intelektualnog vlasništva</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_hr.htm">Start-up poduzeća<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_hr.htm">Osnivanje poduzeća</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_hr.htm">Erasmus za mlade poduzetnike</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_hr.htm">Alati EU-a za potporu MSP-ovima</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_hr.htm">Oporezivanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_hr.htm"> Trošarine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_hr.htm">Proizvodi koji podliježu trošarinama</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm"><span>Plaćanje <span class="label-end"><span>trošarina</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_hr.htm"> PDV<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_hr.htm">Pravila o PDV-u i stope PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_hr.htm">Naplata i odbitak PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_hr.htm">Oslobođenje od PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_hr.htm">Povrat PDV-a: podnošenje zahtjeva na internetu</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_hr.htm">Prekogranično plaćanje PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_hr.htm">Provjera PDV broja (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_hr.htm"> PDV na digitalne usluge (program MOSS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_hr.htm"> Porez na poslovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_hr.htm"> Porez na dobit trgovačkih društava u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm"> Porezi na matična društva i društva kćeri</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_hr.htm">Prodavanje u EU-u<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_hr.htm"> Ugovori o javnoj nabavi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_hr.htm">Pravila javnih natječaja</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_hr.htm">Potražite javne natječaje i sudjelujte u njima</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_hr.htm">Zatražite preispitivanje postupka javne nabave</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_hr.htm"> Prodaja robe i usluga<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_hr.htm">Prodaja proizvoda u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_hr.htm">Pružanje usluga u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_hr.htm">E-trgovina, prodaja na daljinu i prodaja izvan poslovnih prostora</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_hr.htm"> Putovanja u paket aranžmanima i povezanim putnim aranžmanima</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_hr.htm"> Usluge dostave paketa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_hr.htm"> Tržišno natjecanje poduzeća<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_hr.htm">Pravila tržišnog natjecanja u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_hr.htm"> Prijava protutržišnog ponašanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_hr.htm">Ljudski resursi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_hr.htm">Ugovori o radu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_hr.htm">Promjene ugovora o radu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_hr.htm">Uvjeti zapošljavanja</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_hr.htm">Rad na određeno vrijeme</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_hr.htm">Obavješćivanje radnika i savjetovanje s njima</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_hr.htm">Rad u nepunom radnom vremenu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_hr.htm">Višak zaposlenika</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_hr.htm">Zaposleni adolescenti</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_hr.htm">Rad preko poduzeća za privremeno zapošljavanje</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_hr.htm">Sezonski radnici iz trećih zemalja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_hr.htm">Radno vrijeme, praznici i dopust<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_hr.htm">Radno vrijeme</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_hr.htm">Dopust i fleksibilan rad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_hr.htm">Radnici u prometnom sektoru<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_hr.htm">Zaposlenici u civilnom zrakoplovstvu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_hr.htm">Željeznički radnici</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_hr.htm">Zapošljavanje radnika u cestovnom prijevozu: vrijeme vožnje i razdoblja odmora</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_hr.htm">Pomorci</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_hr.htm">Radnici u prijevozu unutarnjim plovnim putovima</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_hr.htm">Upućeni radnici<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_hr.htm">Upućivanje zaposlenika u inozemstvo</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_hr.htm">Upućeni vozači</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_hr.htm">Socijalna sigurnost i zdravlje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_hr.htm">Plaćanje doprinosa za socijalno osiguranje</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_hr.htm">Zdravlje i sigurnost na radu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_hr.htm"> Jednako postupanje i stručne kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_hr.htm">Jednako postupanje prema zaposlenicima</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_hr.htm">Razumna prilagodba</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_hr.htm">Priznavanje kvalifikacija</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_hr.htm">Zahtjevi za proizvode<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_hr.htm">Norme<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_hr.htm">Norme u Europi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_hr.htm">Sukladnost proizvoda<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_hr.htm">Utvrđivanje relevantnih zahtjeva za proizvode</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_hr.htm">Ocjenjivanje sukladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_hr.htm">Tehnička dokumentacija i EU izjava o sukladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_hr.htm">Zahtjevi za ekološki dizajn</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_hr.htm">Izjava o uzajamnom priznavanju</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_hr.htm">Etikete i oznake<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_hr.htm">Oznaka CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_hr.htm">Oznaka energetske učinkovitosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_hr.htm">Oznaka OEEO (WEEE)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_hr.htm"> Oznaka obuće</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_hr.htm">Oznaka tekstila</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_hr.htm">Oznaka „℮"</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_hr.htm">Znak za okoliš EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_hr.htm"> Kemikalije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_hr.htm">Registracija kemikalija u EU-u (Uredba REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_hr.htm">Razvrstavanje, označivanje i pakiranje kemikalija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_hr.htm"> Recikliranje i gospodarenje otpadom<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_hr.htm">Odgovornost za zbrinjavanje električnog i elektroničkog otpada</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_hr.htm">Označivanje hrane<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_hr.htm">Pravila o označivanju hrane</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_hr.htm">Nutritivna deklaracija</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_hr.htm">Označivanje dodataka prehrani</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_hr.htm">Prehrambeni aditivi</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_hr.htm">Zdravstvene i prehrambene tvrdnje</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_hr.htm">Financiranje i financijska sredstva<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_hr.htm"> Računovodstvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_hr.htm">Računovodstvo za MSP-ove i mikropoduzeća</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_hr.htm">Uplate i isplate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_hr.htm"> Prekogranična naplata duga</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_hr.htm">Elektronička i gotovinska plaćanja</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_hr.htm">Kašnjenje u plaćanju</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_hr.htm">Elektroničko izdavanje računa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_hr.htm"> Kako do sredstava<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/hr">Pristup financiranju</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_hr.htm">EU-ovi programi financiranja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_hr.htm">Odnos s klijentima<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_hr.htm"> Potrošački ugovori i jamstva<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_hr.htm">Jamstva za potrošače</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_hr.htm">Neispravni proizvodi</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_hr.htm">Ugovori s potrošačima</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_hr.htm"> Rješavanje sporova s potrošačima<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_hr.htm"> Alternativno/internetsko rješavanje sporova</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_hr.htm"> Europski postupak za sporove male vrijednosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_hr.htm"> Zaštita podataka<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_hr.htm"> Zaštita podataka na temelju Opće uredbe o zaštiti podataka</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_hr.htm"> Privatnost na internetu</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=hr" target="_blank">Kontaktirajte službe za pomoć</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=hr" target="_blank">Prijavite smetnju</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukrajina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Pomoć EU-a Ukrajini</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_hr">Informacije za osobe koje bježe od rata u Ukrajini</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_hr#kako-mo%C5%BEete-pomo%C4%87i">Kako možete pomoći</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informacije za poduzeća</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_hr.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Kliknite za proširivanje" title="Kliknite za proširivanje">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_hr.htm">Poslovanje</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_hr.htm">Oporezivanje</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_hr.htm"> Trošarine</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li> Plaćanje trošarina</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1> Plaćanje trošarina</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Na ovoj stranici</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> Trošarine su neizravni porezi koji se primjenjuju na prodaju ili upotrebu robe kao što je <strong> <a data-linkid="52abf868-d957-44a0-8dd9-17fb9a77244a" data-master-href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#alcohol" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_hr.htm#alcohol" title="alkohol">alkohol</a></strong>, <strong> <a data-linkid="656b8cf3-d295-4c7a-99c2-36fe77a669d3" data-master-href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#tobacco" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_hr.htm#tobacco" title="duhan">duhan</a> </strong> i <strong> <a data-linkid="5445d8d2-b577-432f-a592-631558c3669d" data-master-href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#energy" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_hr.htm#energy" title="energenti">energenti</a> </strong>. </p> <p> U pravilima EU-a utvrđeno je koji <strong>proizvodi podliježu obvezi plaćanja trošarine</strong> i kako se na njih trošarine primjenjuju. </p> <p> U pravu EU-a navedene su minimalne primjenjive trošarine, ali svaka <a class="abbr" title="U ovom slučaju 27 država članica EU-a" aria-label="U ovom slučaju 27 država članica EU-a">država EU-a</a> može podići porezne stope. Iznos poreza koji se plaća obično se temelji na količini kao što je kilogram, hektolitar (hl) ili stupanj alkohola. </p> <h2> Kada morate platiti trošarinu? </h2> <p> Postoji važna razlika između trenutka kada proizvod <strong>podliježe obvezi plaćanja trošarine</strong> i trenutka kada se trošarina <strong>mora platiti</strong>. Većina trošarinske robe podliježe <strong>obvezi plaćanja trošarine</strong> od trenutka proizvodnje ili uvoza u EU. Ta trošarina može se odgoditi i tom slučaju <strong>ne treba se platiti</strong> dok proizvod nije pušten u promet. </p> <p> Ako se prije puštanja u promet trošarinska roba <strong>uništi ili izgubi</strong> zbog nepredvidljivih razloga ili prirodne nepogode, <strong>trošarinu nije potrebno platiti</strong>. </p> <h2> Tko mora platiti trošarinu? </h2> <p> To ovisi o tome kome je prodajete. Trošarine može platiti: </p> <ul> <li> osoba ili poduzeće koje je <strong>ovlašteni držatelj trošarinskog skladišta</strong> u kojem se trošarinski proizvodi proizvode, prerađuju, skladište, otpremaju ili primaju, </li> <li> pošiljatelj, primatelj, prijevoznik ili treća strana koja izdaje jamstvo za kretanje te zbog koje <strong>roba više nije pod <a class="abbr" title="U ovom slučaju 27 država članica EU-a" aria-label="U ovom slučaju 27 država članica EU-a">režimom odgode plaćanja trošarine</a> </strong>, </li> <li> osoba koja je uvezla robu, ako roba prilikom uvoza <strong>nije</strong> odmah stavljena pod <strong>režim odgode plaćanja trošarine</strong>. </li> </ul> <div class="example"> <h4> Primjer </h4> <h5> Proizvođač nije uvijek odgovoran za plaćanje trošarine. </h5> <p> Irenino poduzeće <strong>u Irskoj prodaje vino</strong> koje se <strong>otprema iz Francuske</strong>. Francusko poduzeće proizvodi vino i čuva ga u trošarinskom skladištu dok se ne pošalje u Irsku pod režimom odgode plaćanja trošarine. To znači da francusko poduzeće ne mora plaćati trošarinu u svojoj zemlji. Kada Irenino poduzeće primi vino, ono se pušta u promet te se odgoda plaćanja trošarine ukida. Irenino poduzeće tada mora platiti trošarinu na temelju stope u Irskoj. </p> </div> <h2> Provjera trošarinskog broja poslovnog partnera </h2> <p> Nadležno tijelo u zemlji u kojoj poduzeće ima poslovni nastan izdaje trošarinski broj i utvrđuje registrirane trgovce, ovlaštene držatelje trošarinskog skladišta i trošarinska skladišta. </p> <p> <strong>Valjanost</strong> trošarinskog broja poslovnog partnera možete provjeriti s pomoću <a data-linkid="d93e4b56-7163-46d5-81a4-5265b764931e" data-master-href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_consultation.jsp?Lang=en" href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_consultation.jsp?Lang=hr">sustava za provjeru trošarinskih odobrenja (SEED)</a>. </p> <p> Ako vaš poslovni partner ima valjan broj, u sustavu SEED ćete vidjeti <strong>popis proizvoda</strong> kojima je ovlašten trgovati. </p> <h2> Prekogranična prodaja – u kojoj se državi EU-a plaćaju trošarine? </h2> <p> To se određuje na temelju nekoliko čimbenika, ovisno o tome kada su proizvodi proizvedeni ili uvezeni u EU, kada su pušteni u promet te jesu li prevezeni preko granice. </p> <p> Saznajte gdje je potrebno platiti trošarine. </p><a id="interactive-content-start" name="interactive-content-start"></a><h2> Prodajem robu </h2> <ul> <li> <a href="#business-already-paid">drugom poduzeću i već sam platio/platila trošarinu u državi EU-a</a> </li> <li> <a href="#business-not-paid-yet">drugom poduzeću i još nisam platio/platila trošarinu</a> </li> <li> <a href="#consumer">potrošaču.</a> </li> </ul><a id="business-already-paid" name="business-already-paid"></a><p> U tom ćete slučaju i dalje morati plaćati trošarine u zemlji odredišta. Međutim, možete <strong>zatražiti povrat</strong> od nadležnih tijela u zemlji u kojoj su proizvodi prvi put pušteni u promet. </p> <p> Kako biste imali pravo na povrat, svom nadležnom tijelu morate dostaviti: </p> <ul> <li> pojedinosti o pošiljci (uključujući zemlju odredišta), </li> <li> dokaz da ste trošarinu platili u zemlji odredišta. </li> </ul><a id="business-not-paid-yet" name="business-not-paid-yet"></a><p> Moguće je prevoziti robu i platiti trošarinu samo u <strong>zemlji odredišta</strong>. U tom slučaju trošarinu će platiti kupac u zemlji odredišta po stopama važećima u toj zemlji. Ako koristite taj pristup, morate <strong>odgoditi plaćanje trošarine</strong>. </p> <h2> Jamstvo za prijevoz </h2> <p> Nadležnom tijelu u državi EU-a iz koje se roba otprema mora se dostaviti potvrda o <strong>osiguranju robe u prijevozu koje vrijedi na području EU-a</strong>. To jamstvo može izdati: </p> <ul> <li> prodavatelj </li> <li> držatelj trošarinskog skladišta </li> <li> registrirani pošiljatelj </li> <li> prijevozno poduzeće </li> <li> kupac. </li> </ul> <p> Država EU-a iz koje se roba otprema može se <strong>odreći tog zahtjeva</strong> ako se roba prevozi samo <strong>unutar njezinih granica</strong>. </p> <p> Isto tako, nije potrebno jamstvo za kretanje energenata unutar EU-a sve dok se prevoze morem ili fiksnim cjevovodima te ako postoji sporazum između dotičnih država članica. </p> <h2> Upotreba elektroničkog trošarinskog dokumenta (e-AD) </h2> <p> Osim jamstva nadležnim tijelima morate dostaviti i <strong>elektronički trošarinski dokument (e-AD)</strong> s pomoću <span class="nolink">sustava kontrole kretanja trošarinskih proizvoda (EMCS)</span> <a href="https://taxation-customs.ec.europa.eu/emcs-how-it-works_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/emcs-how-it-works_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/emcs-how-it-works_fr" target="_blank" class="language" title="français">fr</a> . </p> <p> Tijelo će tada: </p> <ul> <li> provjeriti valjanost podataka na dokumentu e-AD (npr. <a data-linkid="799683d4-044f-426f-b84e-1ae17828e5b1" data-master-href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_home.jsp?Lang=en" href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_home.jsp?Lang=hr">trošarinski broj</a> prodavatelja i kupca) i dodijeliti vam <strong>referentnu oznaku</strong>, </li> <li> <strong>proslijediti dokument e-AD</strong> nadležnom tijelu u državi članici kupca (koje prosljeđuje dokument kupcu). </li> </ul> <p> Prije prijevoza proizvoda, morate ispisati dokument e-AD s administrativnom referentnom oznakom i proslijediti ga prijevoznom poduzeću ili na komercijalnom otpremnom dokumentu navesti referentni kod kao što je CMR. </p> <p> Elektronički administrativni <strong>dokument e-AD može se poništiti</strong> u bilo kojem trenutku prije početka prijevoza. Sustav EMCS omogućuje i da se tijekom prijevoza <strong>promijeni odredište</strong>. </p> <p> Ako sustav EMCS nije dostupan, robu svejedno možete prevesti bez plaćanja trošarine ako: </p> <ul> <li> s robom pošaljete <strong>dokument u papirnatom obliku</strong> na kojem su navedeni isti podaci kao i na dokumentu e-AD, </li> <li> o tome <strong>obavijestite nadležno tijelo</strong> u zemlji otpreme. U nekim je zemljama trgovac obvezan ishoditi odobrenje prije otpreme robe. </li> </ul> <h2> Potvrda primitka robe </h2> <p> Kupac ima <strong>pet radnih dana za potvrdu primitka</strong> robe u sustavu EMCS. Nakon toga, nadležno tijelo u odredišnoj državi članici EU-a: </p> <ul> <li> provjerava valjanost potvrde, </li> <li> sastavlja <strong>potvrdu o primitku</strong> i prosljeđuje je nadležnom tijelu u zemlji otpreme koje je zatim prosljeđuje vama kao prodavatelju. </li> </ul> <p> Nakon primitka navedene potvrde možete zatražiti <strong>oslobađenje jamstva</strong>. </p> <p> Posebno obratite pažnju na količinu navedenu u potvrdi o primitku: trošarinu ne morate platiti samo za tu <strong>potvrđenu količinu</strong>. </p> <h2> Izgubljena ili oštećena roba </h2> <p> Ako je bilo koji proizvod <strong>izgubljen ili oštećen tijekom prijevoza</strong> i to potvrde nadležna tijela u zemlji u kojoj su gubitak ili šteta nastali ili otkriveni, na odgovarajući način u dokumentaciji promijenite primljenu i potvrđenu količinu. </p><a id="consumer" name="consumer"></a><p> Ako trošarinsku robu <strong>prodajete putem interneta ili na daljinu</strong> potrošaču u drugoj državi EU-a, trošarina se plaća u državi kupnje (u koju šaljete robu). </p> <p> Vi ste odgovorni za plaćanje svih trošarina. Čak i ako ste u svojoj zemlji već platili trošarine, morate ih platiti i u zemlji odredišta. </p> <h2> Povrat trošarine </h2> <p> Možete <strong>zatražiti povrat</strong> od nadležnih tijela u državi EU-a u kojoj su proizvodi prvi put pušteni u promet. Kako biste imali pravo na povrat, svojem nadležnom tijelu morate dostaviti: </p> <ul> <li> pojedinosti o pošiljci (uključujući zemlju odredišta), </li> <li> dokaz da ste trošarinu platili u zemlji odredišta. </li> </ul> <h3> Porezni zastupnik </h3> <p> Najčešće morate imenovati poreznog zastupnika u državi članici EU-a u kojoj prodajete trošarinsku robu. Također provjerite <span class="nolink">nacionalne trošarinske postupke</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> prije otpreme robe potrošačima. </p> <h3> Prije slanja </h3> <p> Prije slanja robe morate: </p> <ul> <li> obavijestiti nadležno tijelo u zemlji odredišta o dostavi, </li> <li> osigurati jamstvo za plaćanje trošarina. </li> </ul> <h2> Duhanski proizvodi </h2> <p> Većina država EU-a ne omogućuje prekograničnu prodaju na daljinu duhanskih proizvoda potrošačima. Za države koje to dopuštaju morate učiniti sljedeće: </p> <ul> <li> upotrijebiti <strong>porezne biljege</strong> ili druge fiskalne oznake zemlje odredišta kao potvrdu da je u toj zemlji plaćena trošarina, </li> <li> navesti <strong>zdravstvena upozorenja</strong> na jezicima zemlje odredišta, </li> <li> registrirati se u državi EU-a kupca i u svojoj državi. </li> </ul><a id="interactive-content-end" name="interactive-content-end"></a><h2> Područja povezana s državama članicama EU-a </h2> <p> Propisi EU-a o trošarinama <strong>ne primjenjuju se</strong> u sljedećim područjima: </p> <div class="table-container"> <table> <tbody> <tr> <td> <strong>Država EU-a</strong> </td> <td> <strong>Povezano područje</strong> </td> </tr> <tr> <td> Danska </td> <td> Farski otoci, Grenland </td> </tr> <tr> <td> Finska </td> <td> Ålandski Otoci </td> </tr> <tr> <td> Francuska </td> <td> francuska prekomorska područja, Guadeloupe, Francuska Gijana, Martinique, Réunion, Mayotte, Saint-Martin </td> </tr> <tr> <td> Njemačka </td> <td> otok Heligoland, područje Büsingen </td> </tr> <tr> <td> Italija </td> <td> Livigno, Campione d'Italia, talijanske vode Luganskog jezera </td> </tr> <tr> <td> Nizozemska </td> <td> Nizozemski Antili </td> </tr> <tr> <td> Španjolska </td> <td> Ceuta, Melilla, Kanarski otoci </td> </tr> </tbody> </table> </div> <p> U nekim se slučajevima trošarine plaćaju <strong>na temelju trošarina u drugoj zemlji</strong>. </p> <ul> <li> Poduzeća sa sjedištem u <strong>Monaku</strong> plaćaju <strong>francuske</strong> trošarine. </li> <li> U suverenim područjima <strong>Ujedinjene Kraljevine</strong> <strong>Akrotiri</strong> i <strong>Dhekelia</strong> primjenjuju se <strong>ciparske</strong> trošarine. </li> <li> Na <strong>Otoku Man</strong> primjenjuju se trošarine <strong>Ujedinjene Kraljevine</strong>. </li> </ul> </div> <div class="article-related eu-legislation"> <h2>Zakonodavstvo EU</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/hr/TXT/?uri=CELEX:02008L0118-20140101" data-linkid="553a8d3b-fc2d-41a9-a98e-330efd7ca9ae" title="Direktiva EU-a o općim aranžmanima za trošarine">Direktiva EU-a o općim aranžmanima za <span class="label-end"><span>trošarine</span><svg focusable="false" aria-label="Klikom na poveznicu dokument se otvara na drugoj stranici"> <title>Klikom na poveznicu dokument se otvara na drugoj stranici</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Trebate li podršku službi za pomoć korisnicima?</h2> <p>Obratite se specijaliziranim službama za pomoć</p><button id="advice-button" class="standard arrow toggle">Pomoć i savjetovanje<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=hr&origin=yeb_Taxation">Savjetujte se o pravilima EU-a koja se primjenjuju na vaše poduzeće / riješite probleme s javnim tijelom</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Imate li pitanja o poslovanju preko granica, primjerice o izvozu ili širenju u drugu državu EU-a? Ako imate, <strong><a data-linkid="3b14a2df-b4db-46ba-8512-ea68b2bcf6f2" href="https://een.ec.europa.eu/" title="Europska poduzetnička mreža">Enterprise Europe Network</a></strong> može vam dati besplatan savjet.</p> </div> <div data-service-name="ASF"> <p>Od pomoći vam može biti i <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=hr" title="alat za traženje službe za podršku">alat za traženje službe za podršku</a></strong>.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Posljednji put provjereno: 10/10/2024</span></div> </div> </div> <div id="share-page"> <div>Podijeli</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm" title="Podijeli na Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm" title="Podijeli na linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Pla%C4%87anje%20tro%C5%A1arina&url=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm" title="Podijeli na X-u" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Pla%C4%87anje%20tro%C5%A1arina&body=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm;" id="sh-email" title="Podijeli e-porukom" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Povratne informacije o kvaliteti<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/taxation/excise-duties-eu/paying-excise-duties/"><p class="success">Hvala na povratnoj informaciji. Želite li navesti više pojedinosti, ispunite sljedeću <a href="https://foq.youreurope.europa.eu/info-service-ft/survey-long?lang=hr" target="_blank">anketu</a>. Za to će vam trebati samo nekoliko minuta.</p> <p class="error">Povratne informacije nisu poslane zbog tehničkih poteškoća. Pokušajte kasnije.</p> <div> <fieldset> <legend class="required">Jeste li pronašli što ste tražili? <span> *</span></legend> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-yes" value="Yes" required="true"><label for="found-yes">Da</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-no" value="No" required="true"><label for="found-no">Ne</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-partly" value="Partly" required="true"><label for="found-partly">Djelomično</label></div> </fieldset> <fieldset> <legend class="required">Ocijenite ovu stranicu<span> *</span><span class="rating-info">1 = izrazito loše, 5 = izvrsno</span></legend> <div class="form-rating-container"><input type="radio" name="rating" id="rating-5" value="5" required="true"><label for="rating-5" title="Izvrsno" aria-label="Izvrsno"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-4" value="4" required="true"><label for="rating-4" title="Dobro" aria-label="Dobro"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-3" value="3" required="true"><label for="rating-3" title="Zadovoljavajuće" aria-label="Zadovoljavajuće"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-2" value="2" required="true"><label for="rating-2" title="Loše" aria-label="Loše"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-1" value="1" required="true"><label for="rating-1" title="Izrazito loše" aria-label="Izrazito loše"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label></div> </fieldset><label for="name" class="required important">Ime<span> *</span></label><input type="text" id="name" name="name" tabindex="-1"><label for="looking-topic" class="required">Što ste tražili?<span> *</span></label><input type="text" id="looking-topic" name="looking-topic" maxlength="100" required="true"><label for="suggestions">Pomognite nam poboljšati</label><textarea id="suggestions" cols="60" rows="8" maxlength="800" required="true"></textarea><p id="suggestions-chars">Broj preostalih znakova: <span>800</span></p> <div class="warning"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Napomena</h4> <p>Uz pomoć vaših povratnih informacija moći ćemo prepoznati i riješiti probleme koji se često javljaju, ali nećemo slati pojedinačne odgovore. Ne šaljite nikakve osobne podatke u ovom obrascu.</p> </div> </div><button type="submit" disabled="true" class="standard">Pošalji</button><p class="mandatory-info"><span>* </span>Obvezno polje</p> </div> </form> </div> </section> <div id="ye-harmonised-footer" class="container"> <div class="ye_item"> <div class="ye_heading" id="ye-footer-site-link"><a href="https://europa.eu/youreurope/index_hr.htm" lang="en">Your Europe</a></div> <div>Ova stranica, kojom upravlja Glavna uprava za unutarnje tržište, industriju, poduzetništvo te male i srednje poduzetnike, službena je internetska stranica Europske unije</div> </div> <ul aria-labelledby="ye-footer-site-link"> <li class="ye_item" id="ye-follow-links"> <div class="ye_heading" id="ye-follow-links_title">Pratite nas na</div> <ul aria-labelledby="ye-follow-links_title"> <li><a href="https://www.facebook.com/YourEurope" target="_blank" title="Pratite Your Europe na Facebooku"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.instagram.com/youreurope/" target="_blank" title="Pratite Your Europe na Instagramu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#instagram"></use></svg><span>Instagram</span></a></li> <li><a href="https://www.linkedin.com/showcase/your-europe-business-showcase/" target="_blank" title="Pratite Your Europe na LinkedInu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>LinkedIn</span></a></li> <li><a href="https://x.com/YourEurope" target="_blank" title="Pratite Your Europe na X-u"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="https://youtube.com/playlist?list=PLmwl0nkG0dPEiXfn6SnoJF0adU3Ccn4QD" target="_blank" title="Pratite Your Europe na YouTubeu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#youtube"></use></svg><span>YouTube</span></a></li> </ul> </li> <li class="ye_item" id="ye-tools-links"> <div id="ye-tools-links_title" class="ye_heading">O ovoj stranici</div> <ul aria-labelledby="ye-tools-links_title"> <li><a href="https://europa.eu/youreurope/about/index_hr.htm">Što je Your Europe?</a></li> <li><a href="https://europa.eu/youreurope/contact/index_hr.htm">Kontakt</a></li> <li style="display:none;"><button class="link" type="button" value="print">Verzija za ispis</button></li> <li style="display:none;"><button class="link" type="button" value="feedback">Prijavite problem</button></li> </ul> </li> </ul> </div> <div id="eu-corporate-footer" class="container"> <div class="ye_item"> <div id="ye-footer-eclogo"><img class="eu-full-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-hr-full.svg" alt="Zastava Europske unije" title="Europska unije"><img class="eu-short-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-hr-short.svg" alt="Zastava Europske unije" title="Europska unije"></div> <div>Saznajte više na <a aria-label="Početak - Europske unije" href="https://european-union.europa.eu/index_hr" title="Europska unije" data-linkid="1a68d0ce-9d3b-45aa-bd71-f969f0d32bba">europa.eu</a></div> </div> <ul aria-labelledby="ye-ecfooter-logo"> <li class="ye_item" id="ye-ecfooter-contact-links"> <div class="ye_heading" id="ye-ecfooter-contact-links_title">Obratite se EU-u</div> <ul aria-labelledby="ye-ecfooter-contact-links_title"> <li><a href="tel:0080067891011">Nazovite nas na 00 800 6 7 8 9 10 11</a></li> <li><a href="https://european-union.europa.eu/contact-eu/call-us_hr" target="_blank">Uspostavite telefonsku vezu na drugi način</a></li> <li><a href="https://european-union.europa.eu/contact-eu/write-us_hr" target="_blank">Pišite nam služeći se našim obrascem za kontakt</a></li> <li><a href="https://european-union.europa.eu/contact-eu/meet-us_hr" target="_blank">Upoznajte nas u jednom od centara EU-a</a></li> </ul> <div class="ye_heading" id="ye-ecfooter-socialmedia_links">Društvene mreže</div> <ul aria-labelledby="ye-ecfooter-socialmedia_links"> <li><a href="https://european-union.europa.eu/contact-eu/social-media-channels_hr" target="_blank">Pronađite EU na društvenim mrežama</a></li> </ul> </li> <li class="ye_item" id="ye-ecfooter-external-links"> <div class="ye_heading" id="ye-ecfooter-legalnotice-links_title">Pravne obavijesti</div> <ul aria-labelledby="ye-ecfooter-legalnotice-links_title"> <li><a href="https://european-union.europa.eu/languages-our-websites_hr" target="_blank">Jezici na našim internetskim stranicama</a></li> <li><a href="https://european-union.europa.eu/privacy-policy_hr" target="_blank">Politika zaštite privatnosti</a></li> <li><a href="https://european-union.europa.eu/legal-notice_hr" target="_blank">Pravna obavijest</a></li> <li><a href="https://european-union.europa.eu/cookies_hr" target="_blank">Kolačići</a></li> <li><a href="https://european-union.europa.eu/web-accessibility-policy_hr" target="_blank">Politika dostupnosti web-sadržaja</a></li> </ul> <div class="ye_heading" id="ye-ecfooter-institutions-links_title">Institucije EU-a</div> <ul aria-labelledby="ye-ecfooter-institutions-links_title"> <li><a href="https://european-union.europa.eu/institutions-law-budget/institutions-and-bodies/search-all-eu-institutions-and-bodies_hr" target="_blank">Pretraživanje institucija i tijela EU-a</a></li> </ul> </li> </ul> </div> </footer><script defer src="//europa.eu/webtools/load.js?globan=1010" type="text/javascript"></script><script type="application/json"> { "utility": "piwik", "siteID":47, "sitePath": ["europa.eu\/youreurope"], "instance": "europa.eu", "siteSection": "business", "is404": false } </script><script type="application/json"> { "utility" : "cck" } </script><script src="https://europa.eu/youreurope/business/scripts/jquery-3.1.1.min.js"></script><script src="/youreurope/business/scripts/europa-ye-V2.js"></script><script src="/youreurope/business/scripts/europa-ye-ic-V2.js"></script><script> var ye_labels = { available_language:"Dostupno na jeziku", available_languages:"Dostupno na sljedećim jezicima", searching:"Pretraživanje ...", sending:"Slanje u tijeku...", close:"Zatvoreno", open:"Otvori", loading:"Učitavanje..." }; var lg_labels = { bg:"bugarski", cs:"češki", da:"danski", de:"njemački", el:"grčki", en:"engleski", es:"španjolski", et:"estonski", fi:"finski", fr:"francuski", ga:"irski", hr:"hrvatski", hu:"mađarski", it:"talijanski", lt:"litavski", lv:"latvijski", mt:"malteški", nl:"nizozemski", pl:"poljski", pt:"portugalski", ro:"rumunjski", sk:"slovački", sl:"slovenski", sv:"švedski" }; var lg_labels_index = [ "bg", "cs", "da", "en", "et", "fi", "fr", "el", "hr", "ga", "lv", "lt", "mt", "hu", "nl", "de", "pl", "pt", "ro", "sk", "sl", "es", "sv", "it" ]; var ic_labels = { start:"Početak", next:"Dalje", back:"Natrag", restart:"Ponovno pokreni" }; </script></body> </html>

CINXE.COM

Plaćanje trošarina: tko ih i kada plaća? - Your Europe