Obveznost za plačilo razlike trošarine ob zvišanju DPC drobno rezanega tobaka in cigaret 1. 5. 2026
V skladu z devetim odstavkom 8. člena Zakona o trošarinah (Uradni list RS, št. 47/16 s spremembami) nastane obveznost za obračun trošarine tudi takrat, ko se za drobno rezani tobak in cigarete zviša drobnoprodajna cena (DPC).
Osnove za plačilo ter zneski prispevkov za socialno varnost APRIL 2026
Zavezanec plača prispevke do 20. dne v mesecu za pretekli mesec.
Menjalni tečaj za ruski rubelj za mesec MAJ 2026
Maj 2026, ruski rubelj.
←1
23456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309310311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344345346347348349350351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381382383384385386387388389390391392393394395396397398399400401402403404405406407408409410411412413414415416417418419420421422423424425426427428429430431432433434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467468469470471472473474475476477478479480481482483484485486487488489490491492493494495496497498499500501502503504505506507508509510511512513514515516517518519520521522523524525526527528529530531532533534535536537538539540541542543544545546547548549550551552553554555556557558559560561562563564565566567568569570571572573574575576577578579580581582583584585586587588589590591592593594595596597598599600601602603604605606607608609610611612613614615616617618619620621622623624625626627628629630631632633634635636637638639640641642643644645646647648649
…650651652653654…6556566576586596606616626636646656666676686696706716726736746756766776786796806816826836846856866876886896906916926936946956966976986997007017027037047057067077087097107117127137147157167177187197207217227237247257267277287297307317327337347357367377387397407417427437447457467477487497507517527537547557567577587597607617627637647657667677687697707717727737747757767777787797807817827837847857867877887897907917927937947957967977987998008018028038048058068078088098108118128138148158168178188198208218228238248258268278288298308318328338348358368378388398408418428438448458468478488498508518528538548558568578588598608618628638648658668678688698708718728738748758768778788798808818828838848858868878888898908918928938948958968978988999009019029039049059069079089099109119129139149159169179189199209219229239249259269279289299309319329339349359369379389399409419429439449459469479489499509519529539549559569579589599609619629639649659669679689699709719729739749759769779789799809819829839849859869879889899909919929939949959969979989991,0001,0011,0021,0031,0041,0051,0061,0071,0081,0091,0101,0111,0121,0131,0141,0151,0161,0171,0181,0191,0201,0211,0221,0231,0241,0251,0261,0271,0281,0291,0301,0311,0321,0331,0341,0351,0361,0371,0381,0391,0401,0411,0421,0431,0441,0451,0461,0471,0481,0491,0501,0511,0521,0531,0541,0551,0561,0571,0581,0591,0601,0611,0621,0631,0641,0651,0661,0671,0681,0691,0701,0711,0721,0731,0741,0751,0761,0771,0781,0791,0801,0811,0821,0831,0841,0851,0861,0871,0881,0891,0901,0911,0921,0931,0941,0951,0961,0971,0981,0991,1001,1011,1021,1031,1041,1051,1061,1071,1081,1091,1101,1111,1121,1131,1141,1151,1161,1171,1181,1191,1201,1211,1221,1231,1241,1251,1261,1271,1281,1291,1301,1311,1321,1331,1341,1351,1361,1371,1381,1391,1401,1411,1421,1431,1441,1451,1461,1471,1481,1491,1501,1511,1521,1531,1541,1551,1561,1571,1581,1591,1601,1611,1621,1631,1641,1651,1661,1671,1681,1691,1701,1711,1721,1731,1741,1751,1761,1771,1781,1791,1801,1811,1821,1831,1841,1851,1861,1871,1881,1891,1901,1911,1921,1931,1941,1951,1961,1971,1981,1991,2001,2011,2021,2031,2041,2051,2061,2071,2081,2091,2101,2111,2121,2131,2141,2151,2161,2171,2181,2191,2201,2211,2221,2231,2241,2251,2261,2271,2281,2291,2301,2311,2321,2331,2341,2351,2361,2371,2381,2391,2401,2411,2421,2431,2441,2451,2461,2471,2481,2491,2501,2511,2521,2531,2541,2551,2561,2571,2581,2591,2601,2611,2621,2631,2641,2651,2661,2671,2681,2691,2701,2711,2721,2731,2741,2751,2761,2771,2781,2791,2801,2811,2821,2831,2841,2851,2861,2871,2881,2891,2901,2911,2921,2931,2941,2951,2961,2971,2981,2991,3001,3011,3021,3031,3041,3051,3061,3071,3081,3091,3101,3111,3121,3131,3141,3151,3161,3171,3181,3191,3201,3211,3221,3231,3241,3251,3261,3271,3281,3291,3301,3311,3321,3331,3341,3351,3361,3371,3381,3391,3401,3411,3421,3431,3441,3451,3461,3471,3481,3491,3501,3511,3521,3531,3541,3551,3561,3571,3581,3591,3601,3611,3621,3631,3641,3651,3661,3671,3681,3691,3701,3711,3721,3731,3741,3751,3761,3771,3781,3791,3801,3811,3821,3831,3841,3851,3861,3871,3881,3891,3901,3911,3921,3931,3941,3951,3961,3971,3981,3991,4001,4011,4021,4031,4041,4051,4061,4071,4081,4091,4101,4111,4121,4131,4141,4151,4161,4171,4181,4191,4201,4211,4221,4231,4241,4251,4261,4271,4281,4291,4301,4311,4321,4331,4341,4351,4361,4371,4381,4391,4401,4411,4421,4431,4441,4451,4461,4471,4481,4491,4501,4511,4521,4531,4541,4551,4561,4571,4581,4591,4601,4611,4621,4631,4641,4651,4661,4671,4681,4691,4701,4711,4721,4731,4741,4751,4761,4771,4781,4791,4801,4811,4821,4831,4841,4851,4861,4871,4881,4891,4901,4911,4921,4931,4941,4951,4961,4971,4981,4991,5001,5011,5021,5031,5041,5051,5061,5071,5081,5091,5101,5111,5121,5131,5141,5151,5161,5171,5181,5191,5201,5211,5221,5231,5241,5251,5261,5271,5281,5291,5301,5311,5321,5331,5341,5351,5361,5371,5381,5391,5401,5411,5421,5431,5441,5451,5461,5471,5481,5491,5501,5511,5521,5531,5541,5551,5561,5571,5581,5591,5601,5611,5621,5631,5641,5651,5661,5671,5681,5691,5701,5711,5721,5731,5741,5751,5761,5771,5781,5791,5801,5811,5821,5831,5841,5851,5861,5871,5881,5891,5901,5911,5921,5931,5941,5951,5961,5971,5981,5991,6001,6011,6021,6031,6041,6051,6061,6071,6081,6091,6101,6111,6121,6131,6141,6151,6161,6171,6181,6191,6201,6211,6221,6231,6241,6251,6261,6271,6281,6291,6301,6311,6321,6331,6341,6351,6361,6371,6381,6391,6401,6411,6421,6431,6441,6451,6461,6471,6481,6491,6501,6511,6521,6531,6541,6551,6561,6571,6581,6591,6601,6611,6621,6631,6641,6651,6661,6671,6681,6691,6701,6711,6721,6731,6741,6751,6761,6771,6781,6791,6801,6811,6821,6831,6841,6851,6861,6871,6881,6891,6901,6911,6921,6931,6941,6951,6961,6971,6981,6991,7001,7011,7021,7031,7041,7051,7061,7071,7081,7091,7101,7111,7121,7131,7141,7151,7161,7171,7181,7191,7201,7211,7221,7231,7241,7251,7261,7271,7281,7291,7301,7311,7321,7331,7341,7351,7361,7371,7381,7391,7401,7411,7421,7431,7441,7451,7461,7471,7481,7491,7501,7511,7521,7531,7541,7551,7561,7571,7581,7591,7601,7611,7621,7631,7641,7651,7661,7671,7681,7691,7701,7711,7721,7731,7741,7751,7761,7771,7781,7791,7801,7811,7821,7831,7841,7851,7861,7871,7881,7891,7901,7911,7921,7931,7941,7951,7961,7971,7981,7991,8001,8011,8021,8031,8041,8051,8061,8071,8081,8091,8101,8111,8121,8131,8141,8151,8161,8171,8181,8191,8201,8211,8221,8231,8241,8251,8261,8271,8281,8291,8301,8311,8321,8331,8341,8351,8361,8371,8381,8391,8401,8411,8421,8431,8441,8451,8461,8471,8481,8491,8501,8511,8521,8531,8541,8551,8561,8571,8581,8591,8601,8611,8621,8631,8641,8651,8661,8671,8681,8691,8701,8711,8721,8731,8741,8751,8761,8771,8781,8791,8801,8811,8821,8831,8841,8851,8861,8871,8881,8891,8901,8911,8921,8931,8941,8951,8961,8971,8981,8991,9001,9011,9021,9031,9041,9051,9061,9071,9081,9091,9101,9111,9121,9131,9141,9151,9161,9171,9181,9191,9201,9211,9221,9231,9241,9251,9261,9271,9281,9291,9301,9311,9321,9331,9341,9351,9361,9371,9381,9391,9401,9411,9421,9431,9441,9451,9461,9471,9481,9491,9501,9511,9521,9531,9541,9551,9561,9571,9581,9591,9601,9611,9621,9631,9641,9651,9661,9671,9681,9691,9701,9711,9721,9731,9741,9751,9761,9771,9781,9791,9801,9811,9821,9831,9841,9851,9861,9871,9881,9891,9901,9911,9921,9931,9941,9951,9961,9971,9981,9992,0002,0012,0022,0032,0042,0052,0062,0072,0082,0092,0102,0112,0122,0132,0142,0152,0162,0172,0182,0192,0202,0212,0222,0232,0242,0252,0262,0272,0282,0292,0302,0312,0322,0332,0342,0352,0362,0372,0382,0392,0402,0412,0422,0432,0442,0452,0462,0472,0482,0492,0502,0512,0522,0532,0542,0552,0562,0572,0582,0592,0602,0612,0622,0632,0642,0652,0662,0672,0682,0692,0702,0712,0722,0732,0742,0752,0762,0772,0782,0792,0802,0812,0822,0832,0842,0852,0862,0872,0882,0892,0902,0912,0922,0932,0942,0952,0962,0972,0982,0992,1002,1012,1022,1032,1042,1052,1062,1072,1082,1092,1102,1112,1122,1132,1142,1152,1162,1172,1182,1192,1202,1212,1222,1232,1242,1252,1262,1272,1282,1292,1302,1312,1322,1332,1342,1352,1362,1372,1382,1392,1402,1412,1422,1432,1442,1452,1462,1472,1482,1492,1502,1512,1522,1532,1542,1552,1562,1572,1582,1592,1602,1612,1622,1632,1642,1652,1662,1672,1682,1692,1702,1712,1722,1732,1742,1752,1762,1772,1782,1792,1802,1812,1822,1832,1842,1852,1862,1872,1882,1892,1902,1912,1922,1932,1942,1952,1962,1972,1982,1992,2002,2012,2022,2032,2042,2052,2062,2072,2082,2092,2102,2112,2122,2132,2142,2152,2162,2172,2182,2192,2202,2212,2222,2232,2242,2252,2262,2272,2282,2292,2302,2312,2322,2332,2342,2352,2362,2372,2382,2392,2402,2412,2422,2432,2442,2452,2462,2472,2482,2492,2502,2512,2522,2532,2542,2552,2562,2572,2582,2592,2602,2612,2622,2632,2642,2652,2662,2672,2682,2692,2702,2712,2722,2732,2742,2752,2762,2772,2782,2792,2802,2812,2822,2832,2842,2852,2862,2872,2882,2892,2902,2912,2922,2932,2942,2952,2962,2972,2982,2992,3002,3012,3022,3032,3042,3052,3062,3072,3082,3092,3102,3112,3122,3132,3142,3152,3162,3172,3182,3192,3202,3212,3222,3232,3242,3252,3262,3272,3282,3292,3302,3312,3322,3332,3342,3352,3362,3372,3382,3392,3402,3412,3422,3432,3442,3452,3462,3472,3482,3492,3502,3512,3522,3532,3542,3552,3562,3572,3582,3592,3602,3612,3622,3632,3642,3652,3662,3672,3682,3692,3702,3712,3722,3732,3742,3752,3762,3772,3782,3792,3802,3812,3822,3832,3842,3852,3862,3872,3882,3892,3902,3912,3922,3932,3942,3952,3962,3972,3982,3992,4002,4012,4022,4032,4042,4052,4062,4072,4082,4092,4102,4112,4122,4132,4142,4152,4162,4172,4182,4192,4202,4212,4222,4232,4242,4252,4262,4272,4282,4292,4302,4312,4322,4332,4342,4352,4362,4372,4382,4392,4402,4412,4422,4432,4442,4452,4462,4472,4482,4492,4502,4512,4522,4532,4542,4552,4562,4572,4582,4592,4602,4612,4622,4632,4642,4652,4662,4672,4682,4692,4702,4712,4722,4732,4742,4752,4762,4772,4782,4792,4802,4812,4822,4832,4842,4852,4862,4872,4882,4892,4902,4912,4922,4932,4942,4952,4962,4972,4982,4992,5002,5012,5022,5032,5042,5052,5062,5072,5082,5092,5102,5112,5122,5132,5142,5152,5162,5172,5182,5192,5202,5212,5222,5232,5242,5252,5262,5272,5282,5292,5302,5312,5322,5332,5342,5352,5362,5372,5382,5392,5402,5412,5422,5432,5442,5452,5462,5472,5482,5492,5502,5512,5522,5532,5542,5552,5562,5572,5582,5592,5602,5612,5622,5632,5642,5652,5662,5672,5682,5692,5702,5712,5722,5732,5742,5752,5762,5772,5782,5792,5802,5812,5822,5832,5842,5852,5862,5872,5882,5892,5902,5912,5922,5932,5942,5952,5962,5972,5982,5992,6002,6012,6022,6032,6042,6052,6062,6072,6082,6092,6102,6112,6122,6132,6142,6152,6162,6172,6182,6192,6202,6212,6222,6232,6242,6252,6262,6272,6282,6292,6302,6312,6322,6332,6342,6352,6362,6372,6382,6392,6402,6412,6422,6432,6442,6452,6462,6472,6482,6492,6502,6512,6522,6532,6542,6552,6562,6572,6582,6592,6602,6612,6622,6632,6642,6652,6662,6672,6682,6692,6702,6712,6722,6732,6742,6752,6762,6772,6782,6792,6802,6812,6822,6832,6842,6852,6862,6872,6882,6892,6902,6912,6922,6932,6942,6952,6962,6972,6982,6992,7002,7012,7022,7032,7042,7052,7062,7072,7082,7092,7102,7112,7122,713
2714→