{"id":2485,"date":"2026-10-23T00:19:52","date_gmt":"2026-10-22T22:19:52","guid":{"rendered":"https:\/\/eklik.co\/?page_id=2485"},"modified":"2026-10-23T00:19:52","modified_gmt":"2026-10-22T22:19:52","slug":"pdv-kalkulator-crna-gora","status":"publish","type":"page","link":"https:\/\/eklik.co\/sr\/pdv-kalkulator-crna-gora\/","title":{"rendered":"PDV kalkulator Crna Gora: obra\u010dun PDV-a"},"content":{"rendered":"<h1>PDV kalkulator Crna Gora: obra\u010dun PDV-a<\/h1>\n<p>Unesite iznos, izaberite stopu i odmah dobijte neto iznos, PDV i bruto iznos. Kalkulator radi u oba smjera: dodaje PDV na neto iznos ili izra\u010dunava PDV iz iznosa koji ve\u0107 sadr\u017ei porez.<\/p>\n<div class=\"ekv\" id=\"ekv-me\" data-ekv=\"{&quot;fmt&quot;:[&quot;,&quot;,&quot;.&quot;,&quot;\\u20ac&quot;,&quot;after&quot;,&quot;\\u00a0&quot;,&quot;\\u00a0&quot;],&quot;strings&quot;:{&quot;add&quot;:&quot;Dodaj PDV&quot;,&quot;add_sub&quot;:&quot;imam iznos bez PDV-a&quot;,&quot;ext&quot;:&quot;Izdvoji PDV&quot;,&quot;ext_sub&quot;:&quot;imam iznos sa PDV-om&quot;,&quot;mode&quot;:&quot;\\u0160ta ra\\u010dunate&quot;,&quot;amount_net&quot;:&quot;Iznos bez PDV-a&quot;,&quot;amount_gross&quot;:&quot;Iznos sa PDV-om&quot;,&quot;rate&quot;:&quot;Stopa PDV-a&quot;,&quot;standard&quot;:&quot;op\\u0161ta&quot;,&quot;reduced&quot;:&quot;posebna&quot;,&quot;other&quot;:&quot;Druga stopa&quot;,&quot;net&quot;:&quot;Osnovica (bez PDV-a)&quot;,&quot;vat&quot;:&quot;Iznos PDV-a&quot;,&quot;gross&quot;:&quot;Ukupno sa PDV-om&quot;,&quot;share&quot;:&quot;PDV \\u010dini %s iznosa sa PDV-om.&quot;,&quot;hint&quot;:&quot;Npr. %s&quot;,&quot;invalid&quot;:&quot;Unesite iznos brojevima, npr. %s&quot;,&quot;using&quot;:&quot;Ra\\u010dunam sa iznosom %s&quot;,&quot;swap&quot;:&quot;Zameni smer sa rezultatom&quot;,&quot;copy_all&quot;:&quot;Kopiraj sve&quot;,&quot;copied&quot;:&quot;Kopirano&quot;,&quot;copy&quot;:&quot;Kopiraj&quot;}}\" lang=\"sr-Latn-ME\">\r\n\t<form class=\"ekv-calc\" autocomplete=\"off\" novalidate onsubmit=\"return false\">\r\n\t\t<div class=\"ekv-in\">\r\n\t\t\t<fieldset class=\"ekv-field\">\r\n\t\t\t\t<legend class=\"ekv-label\">\u0160ta ra\u010dunate<\/legend>\r\n\t\t\t\t<div class=\"ekv-seg\">\r\n\t\t\t\t\t<input type=\"radio\" name=\"ekv-me-mode\" id=\"ekv-me-add\" value=\"add\" checked>\r\n\t\t\t\t\t<label for=\"ekv-me-add\">Dodaj PDV<small>imam iznos bez PDV-a<\/small><\/label>\r\n\t\t\t\t\t<input type=\"radio\" name=\"ekv-me-mode\" id=\"ekv-me-ext\" value=\"ext\">\r\n\t\t\t\t\t<label for=\"ekv-me-ext\">Izdvoji PDV<small>imam iznos sa PDV-om<\/small><\/label>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/fieldset>\r\n\t\t\t<div class=\"ekv-field\">\r\n\t\t\t\t<label class=\"ekv-label ekv-amount-label\" for=\"ekv-me-amount\">Iznos bez PDV-a<\/label>\r\n\t\t\t\t<div class=\"ekv-amount\">\r\n\t\t\t\t\t<input id=\"ekv-me-amount\" type=\"text\" inputmode=\"decimal\" value=\"100,00\" aria-describedby=\"ekv-me-hint\">\r\n\t\t\t\t\t<span class=\"ekv-cur\">\u20ac<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"ekv-hint\" id=\"ekv-me-hint\">Npr. 1.250,50<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<fieldset class=\"ekv-field\">\r\n\t\t\t\t<legend class=\"ekv-label\">Stopa PDV-a<\/legend>\r\n\t\t\t\t<div class=\"ekv-rates\">\r\n\t\t\t\t\t\t\t\t\t\t\t<input type=\"radio\" name=\"ekv-me-rate\" id=\"ekv-me-r0\" value=\"21\" checked='checked'>\r\n\t\t\t\t\t\t<label class=\"ekv-chip\" for=\"ekv-me-r0\">21\u00a0% <small>op\u0161ta<\/small><\/label>\r\n\t\t\t\t\t\t\t\t\t\t\t<input type=\"radio\" name=\"ekv-me-rate\" id=\"ekv-me-r1\" value=\"15\">\r\n\t\t\t\t\t\t<label class=\"ekv-chip\" for=\"ekv-me-r1\">15\u00a0% <small>sni\u017eena<\/small><\/label>\r\n\t\t\t\t\t\t\t\t\t\t\t<input type=\"radio\" name=\"ekv-me-rate\" id=\"ekv-me-r2\" value=\"7\">\r\n\t\t\t\t\t\t<label class=\"ekv-chip\" for=\"ekv-me-r2\">7\u00a0% <small>sni\u017eena<\/small><\/label>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"ekv-custom\">\r\n\t\t\t\t\t\t<input type=\"radio\" name=\"ekv-me-rate\" id=\"ekv-me-rc\" value=\"custom\">\r\n\t\t\t\t\t\t<label class=\"ekv-chip\" for=\"ekv-me-rc\">Druga stopa<\/label>\r\n\t\t\t\t\t\t<input type=\"text\" inputmode=\"decimal\" class=\"ekv-custom-val\" aria-label=\"Druga stopa\" placeholder=\"%\">\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/fieldset>\r\n\t\t<\/div>\r\n\t\t<div class=\"ekv-out\" aria-live=\"polite\">\r\n\t\t\t<div class=\"ekv-receipt\">\r\n\t\t\t\t<div class=\"ekv-row ekv-base\"><span class=\"ekv-k\">Osnovica (bez PDV-a)<\/span><span class=\"ekv-v\" data-v=\"base\">100,00\u00a0\u20ac<\/span><button type=\"button\" class=\"ekv-copy\" data-copy=\"base\" aria-label=\"Kopiraj: Osnovica (bez PDV-a)\"><\/button><\/div>\r\n\t\t\t\t<div class=\"ekv-row\"><span class=\"ekv-k\"><span class=\"ekv-vat-label\">Iznos PDV-a<\/span> (<span class=\"ekv-rate-out\">21\u00a0%<\/span>)<\/span><span class=\"ekv-v\" data-v=\"vat\">21,00\u00a0\u20ac<\/span><button type=\"button\" class=\"ekv-copy\" data-copy=\"vat\" aria-label=\"Kopiraj: Iznos PDV-a\"><\/button><\/div>\r\n\t\t\t\t<div class=\"ekv-row ekv-total ekv-key\"><span class=\"ekv-k\">Ukupno sa PDV-om<\/span><span class=\"ekv-v\" data-v=\"total\">121,00\u00a0\u20ac<\/span><button type=\"button\" class=\"ekv-copy\" data-copy=\"total\" aria-label=\"Kopiraj: Ukupno sa PDV-om\"><\/button><\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"ekv-formula\"><\/div>\r\n\t\t\t<div class=\"ekv-share\">PDV \u010dini 17,36\u00a0% iznosa sa PDV-om.<\/div>\r\n\t\t\t<div class=\"ekv-actions\">\r\n\t\t\t\t<button type=\"button\" class=\"ekv-btn ekv-swap\">Zameni smer sa rezultatom<\/button>\r\n\t\t\t\t<button type=\"button\" class=\"ekv-btn ekv-copyall\">Kopiraj sve<\/button>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/form>\r\n<\/div>\r\n\t\n<h2>Kako izra\u010dunati PDV<\/h2>\n<p>PDV se uvijek obra\u010dunava na neto iznos, odnosno na iznos bez poreza. U zavisnosti od toga koji iznos imate, koristite jednu od dvije formule.<\/p>\n<h3>Dodavanje PDV-a na neto iznos<\/h3>\n<p>Neto iznos \u00d7 21 % = PDV. Neto iznos \u00d7 1,21 = bruto iznos (op\u0161ta stopa).<\/p>\n<p><strong>Primjer:<\/strong> 100,00 \u20ac \u00d7 0,21 = 21,00 \u20ac PDV-a. Bruto iznos: 100,00 \u20ac + 21,00 \u20ac = 121,00 \u20ac.<\/p>\n<h3>Obra\u010dun PDV-a iz bruto iznosa<\/h3>\n<p>Bruto iznos \u00f7 1,21 = neto iznos. Razlika izme\u0111u bruto i neto iznosa je PDV.<\/p>\n<p><strong>Primjer:<\/strong> 121,00 \u20ac \u00f7 1,21 = 100,00 \u20ac neto. PDV: 121,00 \u20ac \u2212 100,00 \u20ac = 21,00 \u20ac.<\/p>\n<h2>Koliko PDV-a ima u bruto iznosu?<\/h2>\n<p>Stopa se primjenjuje na neto iznos, a ne na bruto iznos. Zato PDV od 21 % \u010dini samo 17,36 % bruto iznosa. \u010cesta gre\u0161ka je oduzeti 21 % od bruto iznosa.<\/p>\n<table>\n<thead>\n<tr>\n<th>Stopa PDV-a<\/th>\n<th>Neto \u2192 bruto: pomno\u017eite sa<\/th>\n<th>Bruto \u2192 neto: podijelite sa<\/th>\n<th>Udio PDV-a u bruto iznosu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>21 %<\/td>\n<td>1,21<\/td>\n<td>1,21<\/td>\n<td>17,36 %<\/td>\n<\/tr>\n<tr>\n<td>15 %<\/td>\n<td>1,15<\/td>\n<td>1,15<\/td>\n<td>13,04 %<\/td>\n<\/tr>\n<tr>\n<td>7 %<\/td>\n<td>1,07<\/td>\n<td>1,07<\/td>\n<td>6,54 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Stope PDV-a u Crnoj Gori<\/h2>\n<ul>\n<li><strong>21 %<\/strong> \u2013 op\u0161ta stopa za ve\u0107inu proizvoda i usluga.<\/li>\n<li><strong>15 %<\/strong> \u2013 sni\u017eena stopa uvedena od 1. januara 2025, na primjer za frizerske usluge.<\/li>\n<li><strong>7 %<\/strong> \u2013 sni\u017eena stopa za proizvode i usluge koje utvr\u0111uje Zakon o PDV-u.<\/li>\n<\/ul>\n<p>Spisak proizvoda i usluga po sni\u017eenim stopama utvr\u0111uju Zakon o PDV-u i Pravilnik, a dio proizvoda je od 2025. pre\u0161ao sa stope od 7 % na 15 %. Za konkretan slu\u010daj provjerite informacije na sajtu <a href=\"https:\/\/www.tax.gov.me\/\" target=\"_blank\" rel=\"noopener\">Poreske uprave Crne Gore<\/a>.<\/p>\n<h2>Zaokru\u017eivanje<\/h2>\n<p>Kalkulator zaokru\u017euje iznose na dvije decimale. Bruto iznos je uvijek zbir zaokru\u017eenog neto iznosa i zaokru\u017eenog PDV-a, kao na ra\u010dunu.<\/p>\n<p><em>Stope provjerene: oktobar 2026. Kalkulator slu\u017ei za informativni obra\u010dun i ne zamjenjuje savjet ra\u010dunovo\u0111e.<\/em><\/p>\n<section class=\"eklik-faq\" id=\"cesta-pitanja\"><h2>\u010cesta pitanja<\/h2><div class=\"eklik-faq__item\"><h3 class=\"eklik-faq__q\">Kako dodati 21 % PDV-a?<\/h3><div class=\"eklik-faq__a\"><p>Neto iznos pomno\u017eite sa 1,21. Primjer: 200,00 \u20ac \u00d7 1,21 = 242,00 \u20ac, od \u010dega je 42,00 \u20ac PDV.<\/p><\/div><\/div><div class=\"eklik-faq__item\"><h3 class=\"eklik-faq__q\">Kako izra\u010dunati PDV iz bruto iznosa?<\/h3><div class=\"eklik-faq__a\"><p>Bruto iznos podijelite sa 1,21. Primjer: 242,00 \u20ac \u00f7 1,21 = 200,00 \u20ac neto, a PDV iznosi 42,00 \u20ac.<\/p><\/div><\/div><div class=\"eklik-faq__item\"><h3 class=\"eklik-faq__q\">Koliko PDV-a ima u 100,00 \u20ac sa PDV-om?<\/h3><div class=\"eklik-faq__a\"><p>Uz stopu od 21 % u 100,00 \u20ac sa PDV-om sadr\u017eano je 17,36 \u20ac PDV-a, a neto iznos je 82,64 \u20ac. Uz stopu od 15 % PDV iznosi 13,04 \u20ac. Uz stopu od 7 % PDV iznosi 6,54 \u20ac.<\/p><\/div><\/div><div class=\"eklik-faq__item\"><h3 class=\"eklik-faq__q\">Koje stope PDV-a va\u017ee u Crnoj Gori?<\/h3><div class=\"eklik-faq__a\"><p>Op\u0161ta stopa PDV-a u Crnoj Gori je 21 %. Sni\u017eene stope su 15 % i 7 %, a stopa od 15 % primjenjuje se od 1. januara 2025.<\/p><\/div><\/div><div class=\"eklik-faq__item\"><h3 class=\"eklik-faq__q\">Za\u0161to 21 % PDV-a nije 21 % bruto iznosa?<\/h3><div class=\"eklik-faq__a\"><p>Stopa se primjenjuje na neto iznos. Zato PDV \u010dini 17,36 % bruto iznosa: 21 \u00f7 121 = 0,1736.<\/p><\/div><\/div><div class=\"eklik-faq__item\"><h3 class=\"eklik-faq__q\">Kako kalkulator zaokru\u017euje iznose?<\/h3><div class=\"eklik-faq__a\"><p>Na dvije decimale. Bruto iznos je uvijek zbir zaokru\u017eenog neto iznosa i zaokru\u017eenog PDV-a.<\/p><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>PDV kalkulator Crna Gora: obra\u010dun PDV-a Unesite iznos, izaberite stopu i odmah dobijte neto iznos, PDV i bruto iznos. Kalkulator radi u oba smjera: dodaje PDV na neto iznos ili izra\u010dunava PDV iz iznosa koji ve\u0107 sadr\u017ei porez. Kako izra\u010dunati PDV PDV se uvijek obra\u010dunava na neto iznos, odnosno na iznos bez poreza. U zavisnosti&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2485","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PDV kalkulator Crna Gora: obra\u010dun PDV-a (21 %, 15 % i 7 %)<\/title>\n<meta name=\"description\" content=\"Besplatni PDV kalkulator za Crnu Goru: dodajte PDV na neto iznos ili ga izra\u010dunajte iz bruto iznosa. 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