{"id":323003,"date":"2026-03-31T09:29:38","date_gmt":"2026-03-31T07:29:38","guid":{"rendered":""},"modified":"2026-04-02T16:16:41","modified_gmt":"2026-04-02T14:16:41","slug":"wallbox-za-slu-bena-vozila-s-mid-brojilom-2026-ispravno","status":"publish","type":"post","link":"https:\/\/v2charge.com\/hr\/wallbox-za-slu-bena-vozila-s-mid-brojilom-2026-ispravno\/","title":{"rendered":"Wallbox za slu\u017ebena vozila s MID brojilom 2026: Ispravno provesti obra\u010dun s poslodavcem"},"content":{"rendered":"

Tko kod ku\u0107e puni elektri\u010dni slu\u017ebeni automobil ili plug-in hibrid, od 1. sije\u010dnja 2026. suo\u010dava se s izmijenjenim zahtjevima. Dosada\u0161nja mjese\u010dna pau\u0161alna naknada od 30 ili 70 eura vi\u0161e ne postoji. Umjesto toga, vrijedi: Stvarno utro\u0161ene kilovatsate moraju se to\u010dno evidentirati i dokazati prije nego \u0161to poslodavac mo\u017ee neoporezivo nadoknaditi tro\u0161kove struje.<\/p>\n\n

Vlastiti ra\u010duni izri\u010dito nisu dopu\u0161teni. Osnova je BMF-pismo od 11. studenog 2025.<\/a>.<\/p>\n\n

\u0160to se promijenilo od 2026. godine<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Do kraja 2025. godine zaposlenici su mogli primati pau\u0161alno 70 eura mjese\u010dno neoporezivo, ako nije bilo mogu\u0107nosti punjenja kod poslodavca. U slu\u010daju postoje\u0107e poslovne infrastrukture za punjenje, iznos je bio 30 eura. Bez mjernih dokaza, bez ra\u010duna.<\/p>\n\n

Ova regulativa prestaje va\u017eiti 31. prosinca 2025. Od 1. sije\u010dnja 2026. godine vrijede dvije dopu\u0161tene metode obra\u010duna:<\/p>\n\n

Metoda<\/th>Osnova<\/th>Dokaz<\/th><\/tr><\/thead>
Stvarni tro\u0161kovi struje<\/strong><\/td>Individualna tarifa za ku\u0107anstvo uklju\u010duju\u0107i proporcionalnu osnovnu cijenu<\/td>Ra\u010dun za struju + kWh-dokaz<\/td><\/tr>
Pau\u0161alna cijena struje<\/strong><\/td>Srednja cijena Dr\u017eavnog zavoda za statistiku (Destatis)<\/td>kWh-dokaz<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Za 2026. godinu, Savezni zavod za statistiku postavio je pau\u0161alnu vrijednost na 34 centa po kilovat-satu<\/strong>. Odabrana metoda vrijedi jednako za cijelu kalendarsku godinu; promjena unutar godine nije mogu\u0107a.<\/p>\n\n

Tro\u0161kovi se vra\u0107aju bez poreza kao naknada za izdatke prema \u00a7 3 br. 50 EStG. Punjenje kod poslodavca ostaje nepromijenjeno i i dalje je bez poreza prema \u00a7 3 br. 46 EStG.<\/p>\n\n

Za\u0161to je mjera\u010d u wallboxu sada presudan<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Dokaz o napunjenim kilovat-satima je preduvjet za svaku naknadu. BMF propisuje zasebni mjera\u010d elektri\u010dne energije za to. Tri varijante su u na\u010delu dopu\u0161tene:<\/p>\n\n

Stacionarni brojilo u wallboxu<\/strong>. najprakti\u010dnije rje\u0161enje za ku\u0107ne punja\u010de. Brojilo je fiksno ugra\u0111eno, kontinuirano mjeri i mo\u017ee se o\u010ditati putem zaslona ili aplikacije.<\/p>\n\n

Separatni me\u0111umjeritelj<\/strong>. mjera\u010d instaliran izme\u0111u razvodne kutije i Wallbox-a. Ima smisla kada Wallbox sam po sebi ne dolazi s mjera\u010dem i treba ga naknadno ugraditi.<\/p>\n\n

Interni brojilo vozila<\/strong>. u na\u010delu dopu\u0161teno, ali u praksi problemati\u010dno. Vozilo mora tehni\u010dki mo\u0107i odvojiti koli\u010dinu struje napunjene na ku\u0107noj punionici od punjenja na drugim mjestima. Ova funkcija nije pouzdano implementirana kod svih vozila.<\/p>\n\n\n

\"Seit<\/figure>\n\n\n\n

<\/p>\n\n\n

MID brojilo vs. zakonski uskla\u0111ena Wallbox: Razlika<\/h2><\/div>\n\n\n

<\/p>\n\n\n

U praksi se redovito javlja zbunjenost oko ova dva pojma. Nisu isto.<\/p>\n\n

MID-uskla\u0111eni brojila<\/a><\/strong> (Direktiva o mjernim instrumentima): Brojilo koje ispunjava europsku direktivu o mjernim ure\u0111ajima. Jam\u010di to\u010dnost mjerenja od \u00b11\u20132 % i me\u0111unarodno je priznato za obra\u010dun temeljen na potro\u0161nji. AGME je u sije\u010dnju 2026. jasno istaknula da fiksno instalirano MID-brojilo u jasno definiranim 1-na-1 situacijama \u2014 isklju\u010divo slu\u017ebeno vozilo na ovoj Wallbox \u2014 dovoljno za obra\u010dun prema poslodavcu. Mobilna MID-brojila u punja\u010du izri\u010dito nisu dopu\u0161tena.<\/p>\n\n

Wallbox u skladu s Eichrechtom<\/a><\/strong>: Vi\u0161i standard koji nadilazi MID zahtjeve. Cjela oprema za punjenje, uklju\u010duju\u0107i pohranu podataka i za\u0161titu od manipulacije, prolazi njema\u010dki postupak ocjenjivanja sukladnosti (REA-6). Ovaj standard je obavezan na javnim punionicama i prilikom obra\u010duna prema vanjskim tre\u0107im stranama (npr. gosti hotela, poslovna parkirali\u0161ta s naplatom).<\/p>\n\n

Za obra\u010dun slu\u017ebenih vozila izme\u0111u zaposlenika i poslodavca, wallbox koji je u skladu s propisima o mjerenju nije obavezan<\/strong>. Me\u0111utim, mnogi poslodavci to zahtijevaju iz razloga sigurnosti revizije. Stoga se prije kupnje preporu\u010duje konzultacija s poslodavcem ili odjelom ljudskih resursa.<\/p>\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n

Koje su zna\u010dajke wallboxa relevantne za obra\u010dun slu\u017ebenih vozila<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Osim tipa brojila, postoje i druge karakteristike koje su relevantne za obra\u010dun slu\u017ebenih vozila:<\/p>\n\n

Funkcija izvoza podataka o punjenju.<\/strong> Mjese\u010dno obra\u010dunavanje s poslodavcem zahtijeva dokaz o napunjenim kilovat-satima. Wallbox s povezivanjem na aplikaciju, koja izvozi izvje\u0161taje o punjenju u PDF ili CSV formatu, zna\u010dajno olak\u0161ava ovaj proces. Web pristup je u tom slu\u010daju po\u017eeljniji od Bluetooth pristupa; kod potonjeg korisnik mora biti u neposrednoj blizini Wallbox-a.<\/p>\n\n

RFID za\u0161tita pristupa.<\/strong> Ako se uz slu\u017ebeno vozilo na istoj Wallbox puni i privatni elektri\u010dni automobil, potrebno je razlikovati postupke punjenja. Pomo\u0107u RFID kartica mo\u017ee se jasno odrediti koje kilovat-sate pripadaju slu\u017ebenom vozilu. Bez ove podjele cijeli obra\u010dunski period mo\u017ee postati neva\u017ee\u0107i.<\/p>\n\n

11 kW snaga punjenja.<\/strong> Trofazna 11-kW-wallbox je standard za punjenje kod ku\u0107e i pokriva sve uobi\u010dajene slu\u017ebene automobile. Pri kapacitetu baterije od 60 kWh, potpuno punjenje traje oko pet do \u0161est sati.<\/p>\n\n

Dinami\u010dko upravljanje optere\u0107enjem<\/a>.<\/strong> Nije nu\u017eno za obra\u010dun, ali je relevantno za instalaciju. Ako ku\u0107anski aparati i Wallbox rade istovremeno, bez upravljanja optere\u0107enjem mo\u017ee do\u0107i do isklju\u010denja osigura\u010da. Wallbox s dinami\u010dkom prilagodbom snage to automatski sprje\u010dava.<\/p>\n\n

PV-integracija<\/a>.<\/strong> Tko kod ku\u0107e ima solarni sustav, mo\u017ee puniti slu\u017ebeni automobil s vlastitom proizvedenom energijom. Od BMF-ovog dopisa, za PV-struju vrijedi redovni tarif za ku\u0107anstva ili pau\u0161alna cijena struje; odvojeno obra\u010dunavanje tro\u0161kova solarne energije vi\u0161e nije potrebno.<\/p>\n\n

Kako obra\u010dunavanje funkcionira u praksi<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Nakon stru\u010dne instalacije wallboxa od strane elektro stru\u010dnjaka, proces uglavnom te\u010de automatski:<\/p>\n\n

Wallbox bilje\u017ei svaki proces punjenja s vremenskim oznakama i kilovat-satima. Na kraju mjeseca, putem aplikacije ili web su\u010delja, izvozi se izvje\u0161taj o punjenju. Ovaj dokaz se zajedno s trenutnim ra\u010dunom za struju \u0161alje poslodavcu ili ra\u010dunovodstvu. Na temelju dokazanih kWh, poslodavac izra\u010dunava neoporezivu naknadu tro\u0161kova prema \u00a7 3 br. 50 EStG.<\/p>\n\n

Va\u017eno: Poslodavci i radnici moraju na po\u010detku godine odrediti ho\u0107e li se obra\u010dunavati prema stvarnim tro\u0161kovima ili pau\u0161alu za cijenu struje. Ova odluka je obvezuju\u0107a za cijelu kalendarsku godinu.<\/p>\n\n

Nov\u010dana korist i pravilo od 0,25 posto<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Neovisno od obra\u010duna tro\u0161kova punjenja, za oporezivanje slu\u017ebenog vozila vrijedi poznato pravilo: Za potpuno elektri\u010dna vozila s bruto cijenom do 100.000 eura, nov\u010dana korist se mjese\u010dno obra\u010dunava po stopi od 0,25 posto bruto cijene. Za plug-in hibridna vozila vrijedi 0,5 posto. Naknada za tro\u0161kove punjenja je odvojena i tretira se kao nadoknada tro\u0161kova, a ne kao nov\u010dana korist.<\/p>\n\n

\u010cesta pitanja<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Je li dovoljan MID brojilo ili je potrebna wallbox koja je u skladu s propisima o mjerenju? <\/h5><\/div>\n\n

To ovisi o poslodavcu. Porezna uprava prihva\u0107a fiksno instalirani MID-uskla\u0111eni brojilo u situaciji 1-na-1. Me\u0111utim, mnogi poslodavci zahtijevaju wallbox koji je uskla\u0111en s propisima o mjerenju zbog sigurnosti revizije. Razja\u0161njenje prije kupnje \u0161tedi tro\u0161kove naknadne prilagodbe. Modeli uskla\u0111eni s propisima o mjerenju obi\u010dno ko\u0161taju izme\u0111u 300 i 700 eura vi\u0161e u usporedbi s MID-wallboxovima.<\/p>\n\n

\u0160to se doga\u0111a ako nema dokaza o brojilu?<\/h5><\/div>\n\n

Bez dokaza o napla\u0107enim kilovat-satima, povrat bez poreza od sije\u010dnja 2026. vi\u0161e nije mogu\u0107. Stara pau\u0161alna regulativa je istekla i nije je mogu\u0107e obnoviti.<\/p>\n\n

Mo\u017ee li se slu\u017ebeni automobil puniti i obra\u010dunavati s PV-strujom?<\/h5><\/div>\n\n

Da. PV-struja se od BMF-ovog pisma tretira kao redovna ku\u0107na struja. Dokazane kWh se mno\u017ee s individualnom tarifom ili pau\u0161alom za cijenu struje; odvojeno obra\u010dunavanje tro\u0161kova solarne energije nije potrebno.<\/p>\n\n

\u0160to vrijedi kada se na istoj Wallbox punja\u010d puni i privatni elektri\u010dni automobil?<\/h5><\/div>\n\n

Onda moraju biti tehni\u010dki odvojeni procesi punjenja, npr. putem RFID kartice. Ako to nije osigurano, poslodavac mo\u017ee odbiti povrat tro\u0161kova. U tom slu\u010daju preporu\u010duje se ili druga Wallbox za privatno vozilo ili Wallbox s RFID funkcijom za vi\u0161e korisnika.<\/p>\n\n

Tko snosi tro\u0161kove instalacije wallboxa? <\/h5><\/div>\n\n

To ovisi o dogovoru s poslodavcem. Mnoge tvrtke preuzimaju nabavu i instalaciju, jer obra\u010dun slu\u017ebenih vozila le\u017ei u poslovnom interesu. Programi poticaja pojedinih \u017eupanija mogu se dodatno koristiti; zahtjev se obi\u010dno mora podnijeti prije kupnje.<\/p>\n\n

Vrijedi li nova regulativa i za plug-in hibridne automobile?<\/h5><\/div>\n\n

Da. BMF dopis vrijedi za potpuno elektri\u010dna slu\u017ebena vozila i plug-in hibridna vozila jednako.<\/p>\n\n

Ukratko re\u010deno<\/h2><\/div>\n\n\n

<\/p>\n\n\n

Nova obveza obra\u010duna zna\u010di ve\u0107u transparentnost za voza\u010de slu\u017ebenih vozila i u mnogim slu\u010dajevima i ve\u0107e naknade nego pod starim pau\u0161alima; posebno kod visokih kilometra\u017ea ili povoljnih tarifa za struju. Preduvjet je ispravna Wallbox: s ugra\u0111enim MID-uskla\u0111enim mjera\u010dem, funkcijom izvoza podataka o punjenju i \u2014 ovisno o zahtjevima poslodavca \u2014 mjerenjem u skladu s propisima o mjerenju.<\/p>\n\n

V2C Trydan podr\u017eava integraciju vanjskog MID brojila. Priklju\u010dak i postavljanje dokumentirani su u V2C podr\u0161ci<\/a>. Za instalaciju preporu\u010duje se ovla\u0161teni elektroinstalater; V2C instalater u blizini<\/a> mo\u017ee se prona\u0107i putem V2C partnerske mre\u017ee.<\/p>\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Tko kod ku\u0107e puni elektri\u010dni slu\u017ebeni automobil ili plug-in hibrid, od 1. sije\u010dnja 2026. suo\u010dava se s izmijenjenim zahtjevima. Dosada\u0161nja mjese\u010dna pau\u0161alna naknada od 30 ili 70 eura vi\u0161e ne postoji. Umjesto toga, vrijedi: Stvarno utro\u0161ene kilovatsate moraju se to\u010dno evidentirati i dokazati prije nego \u0161to poslodavac mo\u017ee neoporezivo nadoknaditi tro\u0161kove struje. Vlastiti ra\u010duni izri\u010dito … Read more<\/a><\/p>\n","protected":false},"author":400,"featured_media":310878,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-323003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nWallbox za slu\u017ebena vozila s MID brojilom 2026: Ra\u010dunanje<\/title>\n<meta name=\"description\" content=\"Od sije\u010dnja 2026. ukidaju se naknade za punjenje za elektri\u010dna slu\u017ebena vozila. Koja Wallbox s MID brojilom ispunjava novu to\u010dnu obra\u010dun kWh, u \u010demu se razlikuju MID i zakonska regulativa o mjerenju te na \u0161to obratiti pa\u017enju prilikom odabira.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/v2charge.com\/hr\/wallbox-za-slu-bena-vozila-s-mid-brojilom-2026-ispravno\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wallbox za slu\u017ebena vozila s MID brojilom 2026: Ra\u010dunanje\" \/>\n<meta property=\"og:description\" content=\"Od sije\u010dnja 2026. ukidaju se naknade za punjenje za elektri\u010dna slu\u017ebena vozila. 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kod ku\u0107e puni elektri\u010dni slu\u017ebeni automobil ili plug-in hibrid, od 1. sije\u010dnja 2026. suo\u010dava se s izmijenjenim zahtjevima. Dosada\u0161nja mjese\u010dna pau\u0161alna naknada od 30 ili 70 eura vi\u0161e ne postoji. Umjesto toga, vrijedi: Stvarno utro\u0161ene kilovatsate moraju se to\u010dno evidentirati i dokazati prije nego \u0161to poslodavac mo\u017ee neoporezivo nadoknaditi tro\u0161kove struje. Vlastiti ra\u010duni izri\u010dito…","_links":{"self":[{"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/posts\/323003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/users\/400"}],"replies":[{"embeddable":true,"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/comments?post=323003"}],"version-history":[{"count":0,"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/posts\/323003\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/media\/310878"}],"wp:attachment":[{"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/media?parent=323003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/categories?post=323003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/v2charge.com\/hr\/wp-json\/wp\/v2\/tags?post=323003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}