{"id":91189,"date":"2026-04-21T12:45:18","date_gmt":"2026-04-21T10:45:18","guid":{"rendered":"https:\/\/balkangreenenergynews.com\/rs\/?p=91189"},"modified":"2026-04-21T13:26:57","modified_gmt":"2026-04-21T11:26:57","slug":"prijave-za-eko-taksu-do-30-aprila","status":"publish","type":"post","link":"https:\/\/balkangreenenergynews.com\/rs\/prijave-za-eko-taksu-do-30-aprila\/","title":{"rendered":"Prijave za eko-taksu do 30. aprila"},"content":{"rendered":"

Autorka: Dr Marija Tasi\u0107, advokat, Tasi\u0107&Partneri<\/em><\/p>\n

Rok za podno\u0161enje prijave za utvr\u0111ivanje naknade za za\u0161titu i unapre\u0111ivanje \u017eivotne sredine (eko-takse) za 2026. godinu je 30. april. Obaveza podno\u0161enja prijave odnosi se na pravna lica i preduzetnike, uklju\u010duju\u0107i i pau\u0161alno oporezovane preduzetnike. Prijava se podnosi lokalnoj poreskoj administraciji prema sedi\u0161tu obveznika. Pla\u0107anje se vr\u0161i kvartalno. Koristimo priliku da vas podsetimo da propu\u0161tanje blagovremenog podno\u0161enja prijave, kao i ka\u0161njenje u izmirivanju obaveze, mo\u017ee dovesti do obra\u010duna zatezne kamate i drugih posledica.<\/h2>\n

Prijava za utvr\u0111ivanje naknade za za\u0161titu i unapre\u0111ivanje \u017eivotne sredine (tzv. eko-taksa) predstavlja obaveznu godi\u0161nju taksu koju pla\u0107aju svi privredni subjekti u Srbiji.<\/a><\/p>\n

Uvedena je po principu \u201ezaga\u0111iva\u010d pla\u0107a\u201c, sa ciljem da se obezbede sredstva za finansiranje ekolo\u0161kih projekata i o\u010duvanje \u017eivotne sredine. Svako ko obavlja privrednu delatnost na neki na\u010din uti\u010de na okolinu (direktno ili indirektno), pa je zakonodavac propisao ovu naknadu kako bi poslovni subjekti proporcionalno u\u010destvovali u saniranju tog uticaja.<\/p>\n

Iznos zavisi od veli\u010dine firme i stepena uticaja delatnosti na \u017eivotnu sredinu<\/p><\/blockquote>\n

Obaveza pla\u0107anja eko-takse je op\u0161ta, tako da ne postoji oslobo\u0111enje za male biznise kao \u0161to su mikro privredna dru\u0161tva ili pau\u0161alci. Izuzeci postoje samo u pogledu novoosnovanih subjekata u teku\u0107oj godini, za preduzetnike u statusu mirovanja, za odre\u0111ene institucije i neprofitne organizacije ili neke specifi\u010dne subjekte definisane zakonom, kao \u0161to su javna preduze\u0107a koja upravljaju nacionalnim parkovima ili gazduju \u0161umama.<\/p>\n

Podnosi se jednom godi\u0161nje nadle\u017enoj lokalnoj poreskoj administraciji prema sedi\u0161tu obveznika, do 30. aprila. Prijava se mo\u017ee podneti elektronski preko portala LPA (lokalne poreske administracije), za \u0161ta je potreban kvalifikovani elektronski potips ili odgovaraju\u0107i eID nalog. Potom se na portalu LPA popunjava forma obrasca 1 i digitalno potpisuje. Prijava se mo\u017ee podneti i li\u010dno ili po\u0161tom, na adresu relevantne op\u0161tinske uprave, ali tako da stigne do isteka navedenog roka.<\/p>\n

Pau\u0161alci pla\u0107aju do 20.000 dinara<\/h3>\n

Taksa zavisi od veli\u010dine firme i stepena uticaja delatnosti na \u017eivotnu sredinu. Na primer, godi\u0161nji iznos eko-takse za pau\u0161alce iznosi od 5.000 do 20.000 dinara za delatnosti koje imaju veliki negativni uticaj na \u017eivotnu sredinu. Maksimalni iznos eko-takse ne mo\u017ee biti ve\u0107i od 0,4 odsto ukupnog prihoda ostvarenog u prethodnoj godini.<\/p>\n

Taksa se pla\u0107a na osnovu dobijenog re\u0161enja od LPA i mo\u017ee se platiti u ratama kvartalno, svaka tri meseca, koje dospevaju 15 dana nakon isteka tromese\u010dja (15. april, 15. jul, 15. oktobar i 15. januar). Ukoliko se desi da re\u0161enje kasni, potrebno je pla\u0107ati akontaciono po starom re\u0161enju.<\/p>\n

Kazne za nepla\u0107anje, ka\u0161njenje, pogre\u0161ne podatke<\/h3>\n

Sama eko-taksa je regulisana Zakonom o naknadama za kori\u0161\u0107enje javnih dobara, kao naknada za za\u0161titu i unapre\u0111ivanje \u017eivotne sredine i ovaj propis predvi\u0111a nov\u010dane kazne za pravna lica i preduzetnike u slu\u010daju kr\u0161enja odredaba. Tako, ukoliko pravna lica ne plate eko-taksu, ne podnesu prijavu na vreme ili dostave nepotpune i neta\u010dne podatke, zapre\u0107ena je kazna od 500.000 do 2.000.000 dinara, dok je kazna za preduzetnike od 10.000 do 500.000 dinara.<\/p>\n

Sredstva prikupljena od eko-takse se upla\u0107uju u bud\u017eet jedinice lokalne samouprave na \u010dijoj teritoriji obveznik obavlja delatnost. Prema Zakonu o naknadama za kori\u0161\u0107enje javnih dobara i prate\u0107im propisima, ova sredstva su namenska i trebalo bi da se koriste za bud\u017eetski fond za za\u0161titu \u017eivotne sredine, za finansiranje projekata planova i programa u oblasti ekologije, tako\u0111e za namenska ulaganja u saniranje \u0161tete, monitoring zaga\u0111enja, upravljanje otpadom ili finansiranje ekolo\u0161kih projekata, uklju\u010duju\u0107i kanalizacionu mre\u017eu, postrojenja za preradu otpadnih voda i dr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Advokatska kancelarija Tasi\u0107&Partneri podse\u0107a da 30. aprila isti\u010de rok za podno\u0161enje prijave za utvr\u0111ivanje naknade za za\u0161titu i unapre\u0111ivanje \u017eivotne sredine \u2013 eko-takse<\/p>\n","protected":false},"author":25,"featured_media":91192,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[5163,5092,5921],"class_list":["post-91189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zivotna-sredina","tag-eko-takse","tag-porez","tag-zivotna-sredina","country-srbija"],"acf":[],"yoast_head":"\nPrijave za eko-taksu do 30. aprila<\/title>\n<meta name=\"description\" content=\"Advokatska kancelarija Tasi\u0107&Partneri podse\u0107a da 30. aprila 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