Option Explicit

Function Zbir(KolonaZbira As Range, KolonaPDV As String, IznosPDV As Integer)
Dim Suma As Currency
Dim Celija
Dim Pdv As Integer
Dim R As Range
Dim CelijaPdv


For Each Celija In KolonaZbira.Cells
CelijaPdv = KolonaPDV & Celija.Row
Set R = ActiveSheet.Range(CelijaPdv)
Pdv = R.Cells
    If Pdv = IznosPDV Then
    Suma = Suma + Celija
    End If
Zbir = Suma
Next Celija
End Function