MailingLeitner Slovenija I Sprememba zakona o DDV

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slovenia
aktualne davčne
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ST RA N 1/6
PAGE 1/6
D ECEM BER 2 014
DECEM BER 2014
I Sprememba Zakona o davku na
dodano vrednost
I Amendment of the VAT Act
Dne 1.12.2014 je bil v Uradnem listu RS
št. 86/14 objavljen Zakon o spremembah
in dopolnitvah Zakona o davku na dodano
vrednost (ZDDV-1H), ki je začel veljati
2.12.2014, uporabljati pa se bo začel
1.1.2015, z nekaj izjemami.
In the Official Gazette of RS no 86/14
from 1 Dec 2014, the Act Amending the
VAT Act (ZDDV-1H) was published, with
effect from 2 Dec 2014 and application as
of 1 Jan 2015, with some exceptions.
Amendments of the rules on
the Implementation of the VAT
Act
Opravljanje telekomunikacijskih storitev,
storitev oddajanja ter elektronskih
storitev
Telecommunications, television, radio
broadcasting and electronic services
S t r a n /p a g e 5
Že leta 2010 so bila v sklopu sprememb
zakonodaje EU določena nova pravila o
kraju opravljanja storitev, ki so uvedla tudi
nova pravila glede kraja obdavčitve pri
opravljanju telekomunikacijskih storitev,
storitev oddajanja ter elektronskih
storitev, osebam, ki niso davčni
zavezanci, in ki veljajo od leta 2015.
ZDDV-1H prenaša novo pravilo v
slovensko zakonodajo. Omenjene storitve
bodo tako po novem obdavčene po kraju,
kjer ima prejemnik sedež, stalno oz.
običajno prebivališče. To pomeni, da bodo
morali davčni zavezanci od teh storitev
obračunavati in plačevati DDV v vseh
državah članicah, kjer imajo končne
kupce in se morajo torej tam načeloma
identificirati za namene DDV. Obveznosti
identifikacije za namene DDV v drugih
državah članicah se davčni zavezanci
lahko izognejo, če se prijavijo v posebno
ureditev za telekomunikacijske storitve,
storitve radijskega in televizijskega
oddajanja ter elektronske storitve, ki se
uvaja za davčne zavezance s sedežem v
Uniji, vendar ne v državi članici potrošnje
storitev. Gre za t.i. ureditev »mini one stop
shop« (MOSS). Zavezanci določijo državo
registracije, v kateri bodo izpolnjevali DDV
obveznosti za vse države članice.
Already in 2010 the EU VAT Package
brought new place of supply of services
rules for VAT in the EU, which also introduced new rules for the place of supply
of telecommunications, television and
radio broadcasting services and electronic services to non-taxable persons with
effect from 1 Jan 2015, which now ZDDV1H is implementing in the Slovenian
legislation. The new rule is that the
mentioned services will be taxed in the
Member State of the customer. This
means that taxable persons will have
to charge VAT for these services in all
Member States where they have
customers and therefore have to register
for VAT there. The obligation of VAT
registration can be avoided by using a
special scheme for telecommunications,
television, radio broadcasting and electronic services, which is being introduced for
taxable persons established in the EU but
not in the Member State of the customer.
It is the so called »mini one stop shop«
mechanism (MOSS). Taxable persons can
designate a member state of identification
to be their single contact point for
fulfilling VAT obligations regarding the
mentioned services due in all the EU.
S t r a n /p a g e 1
Sprememba Zakona o davku
na dodano vrednost
Amendment of the VAT Act
S t r a n /p a g e 4
Sprememba Pravilnika o
izvajanju ZDDV-1
Stopnja dohodnine v višini
50% tudi v letu 2015
Income tax rate of 50 %
also in the year 2015
Davčni register
Tax register
leitnerleitner
mailing leitner
slovenia
S t r a n /p a g e 1
Sprememba Zakona o davku
na dodano vrednost
Amendment of the VAT Act
S t r a n /p a g e 4
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the rules on
the Implementation of the VAT
Act
S t r a n /p a g e 5
Stopnja dohodnine v višini
50% tudi v letu 2015
Income tax rate of 50 %
also in the year 2015
Davčni register
Tax register
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 2/6
PAGE 2/6
D ECEMB ER 2 0 14
DEC EM BE R 2 014
V skladu s tem ZDDV-1H razširja uporabo
opcijske ureditve MOSS oziroma po
slovensko »vse na enem mestu« (mini
VEM), ki so jo doslej lahko uporabljali le
zavezanci iz tretjih držav. Nova razširjena
ureditev omogoča zavezancem s sedežem
v Sloveniji ali s sedežem izven Unije in
stalno poslovno enoto v Sloveniji, da
izpolnjujejo DDV obveznosti od navedenih
storitev, ki jih opravljajo končnim kupcem
iz drugih EU držav, v Sloveniji preko
sistema eDavki, kjer bodo predlagali
posebne obračune DDV, le-ti pa bodo nato
avtomatično posredovani tistim državam
članicam, v katere so zavezanci opravili
storitve. Obračuni bodo v teh primerih
trimesečni, rok za oddajo bo do 20. v
mesecu, ki sledi trimesečju, do takrat pa
je tudi rok za plačilo DDV, ki se izvede na
poseben račun FURS. Čeprav se določbe
uporabljajo od 1.1.2015, pa zavezanci
lahko že sedaj v eDavkih prijavijo uporabo
posebne ureditve.
The amended Act adjusts the MOSS or, in
Slovenian, “mini VEM”, which has up till
now been used only in cases of suppliers
from third countries, to align to the new
rules. Using the extended MOSS regime,
suppliers established in Slovenia or
established outside the EU but with a
fixed establishment in Slovenia may
account for VAT across the EU via a single
electronic declaration in the Slovenian
eTaxes system, which is then forwarded
automatically to the Member States
where the services were supplied. The
declaration will have to be submitted for
each calendar quearter until the 20th day
of the month following the quarter, which
is also the due date for payment of the
VAT to a special account of the Financial
Administration. Although the provisions
are applicable as of 2015, taxable persons can opt for the MOSS regime already
now in eTaxes.
Poenostavitev za mednarodni cestni
prevoz potnikov
Simplification for international road
transport of passengers
Zaradi poenostavitve administrativnih
obveznosti tujih davčnih zavezancev, ki
opravljajo občasni mednarodni cestni
prevoz potnikov preko Slovenije, se s
1.4.2015 uvaja posebna ureditev.
Prevoznikom, ki mednarodni cestni prevoz
potnikov opravljajo zgolj občasno in ne
uveljavljajo pravice do odbitka vstopnega
DDV ali vračila DDV v Sloveniji, bo
omogočen poenostavljen postopek
identifikacije za DDV ter obveznost
predložitve letnega obračuna DDV.
With the aim to simplify the administrative obligations and with application from
1 April 2015, a special optional scheme
for foreign carriers of passengers in
international road transport who perform
activities in Slovenia occasionally and do
not claim Slovenian input VAT has been
introduced. Taxable persons will be able
to apply for a simplified VAT registration
procedure and submission of a yearly VAT
return.
Davčni zavezanec, ki želi uporabljati
posebno ureditev, mora davčnemu organu
v elektronski obliki predložiti zahtevek za
izdajo davčne številke, če mu še ni bila
dodeljena, in identifikacijske številke za
DDV pred začetkom opravljanja storitev
na ozemlju Slovenije. Ureditev mora
A taxable person who wishes to use the
special scheme must, prior to the
provision of services on the territory of
Slovenia, submit electronically to the
tax authorities an application for a tax
number, if it has not already been granted, and application for VAT ID number.
mailing leitner
slovenia
S t r a n /p a g e 1
Sprememba Zakona o davku
na dodano vrednost
Amendment of the VAT Act
S t r a n /p a g e 4
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the rules on
the Implementation of the VAT
Act
S t r a n /p a g e 5
Stopnja dohodnine v višini
50% tudi v letu 2015
Income tax rate of 50 %
also in the year 2015
Davčni register
Tax register
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 3/6
PAGE 3/6
DECEM BER 2014
DEC EMB ER 2 014
uporabljati najmanj eno davčno obdobje,
ki je načeloma koledarsko leto, lahko pa
tudi krajše obdobje, če posebna ureditev
med letom preneha. Zakon nadalje
določa, da mora imeti prevoznik, ki
uporablja posebno ureditev, pri
opravljanju občasnega prevoza v Sloveniji
v vozilu potrdilo ali kopijo potrdila, da je
identificiran za namene DDV ali potrdilo
davčnega organa, da je predložil zahtevek
za izdajo ID številke. Pred opravljanjem
prevoza mora v elektronski obliki obvestiti
davčni organ tako, da sporoči svojo ID za
DDV, registrsko številko prevoznega
sredstva, datum opravljanja prevoza in
predvideno relacijo prevoza.
The special scheme must be used at least
for one tax period, which is generally the
calendar year, but also a shorter period, if
the application of the scheme ceases
during the year. The Act further provides
that a carrier using this special arrangement has to have in the vehicle, in the
course of occasional transport service in
Slovenia, the certificate or a copy of the
certificate of VAT registration, or a certificate of the tax authority that he has
applied for VAT registration. Before performing the transport, he must electronically notify the tax authority about it
by communicating his VAT ID number,
vehicle registration number, the date of
supply of transport and intended route.
Posebni letni obračun DDV mora biti
oddan do zadnjega dne naslednjega
meseca po preteku davčnega obdobja,
takrat je tudi rok za plačilo DDV.
Zavezanec mora hraniti račune (iz katerih
so razvidni predmet obdavčitve, davčna
osnova in DDV) ter druge dokumente, ki
omogočajo pripravo posebnega obračuna
DDV, še deset let po poteku leta, na
katerega se nanašajo.
A special annual VAT return must be
submitted by the last day of the month
following the expiration of the tax period,
which is also the deadline for payment of
the VAT. The taxable person must keep
invoices (showing the object of taxation,
tax base and VAT) and other documents
supporting the preparation of the special
VAT return ten years after the year to
which they relate.
Novosti v postopku refundacije DDV
Changes in the VAT refund procedure
Davčni zavezanci s sedežem v EU, ki
bodo uveljavljali zahtevek za vračilo DDV
v Sloveniji, bodo morali po novem zahtevku obvezno predložiti še račune in
uvozne dokumente, če bo znesek vračila
DDV višji od 1.000 EUR oz. 250 EUR v
primeru nakupa goriva.
EU taxable persons who apply for VAT
refund in Slovenia are be obliged to
submit also the invoices and import
documents, if the amount claimed is
higher than EUR 1,000.00 or in case of
fuel EUR 250.00.
Zakon nadalje določa, da komunikacija
med vlagateljem in davčnim organom
poteka elektronsko na e-mail naslov, ki
ga bodo navedli v zahtevku, ali e-mail
naslov pristojnega davčnega organa
države sedeža. Šteje se, da je zahtevek
za dodatne informacije vročen na dan,
ko davčni organ od prejemnika prejme
Entire communication between the
taxable person and the Financial Administration is in electronic form to the email
address stated in the claim or email
address of the competent tax authorities
of the home Member State. A request
for additional information is considered
handed to the taxable person on the day
mailing leitner
slovenia
S t r a n /p a g e 1
Sprememba Zakona o davku
na dodano vrednost
Amendment of the VAT Act
S t r a n /p a g e 4
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the rules on
the Implementation of the
VAT Act
S t r a n /p a g e 5
Stopnja dohodnine v višini
50% tudi v letu 2015
Income tax rate of 50 %
also in the year 2015
Davčni register
aktualne davčne
novosti
recent
tax development
ST RA N 4/6
PAGE 4/6
DECEM BER 20 14
potrdilo o prejemu elektronskega
sporočila, vendar najkasneje 15. dan od
dneva, ko je bil odposlan.
when the tax authority received confirmation on delivery of the email, but at the
latest on the 15th day from the day of
sending.
Tudi odločba o zahtevku bo vročena elektronsko, in sicer na elektronskem portalu
v državi članici, kjer ima davčni zavezanec
sedež. Šteje se, da je odločba vročena
15. dan od dneva, ko je bila odposlana v
elektronski portal. Če država članica ne
zagotavlja vročanja odločb iz elektronskega portala, se odločba pošlje na e-mail,
ki je naveden v zahtevku. Odločba se šteje
za vročeno 15. dan od dneva, ko je bila
odposlana na ta e-mail.
Also the decision is handed to the taxable
person electronically, through the electronic portal in his home Member State. It
counts that the decision is handed on the
15th day from the day when it was sent to
the electronic portal. If the Member State
of establishment does not enable handing
decisions on the electronic portal, the
decision is sent to the email address
stated in the claim. The decision counts
as handed on the 15th day from the day
when it was sent.
Pritožba zoper odločbo se lahko vloži v
30 dneh od dneva, ko se šteje, da je bila
odločba vročena.
An appeal against the decision can be
lodged in 30 days from the day on which
the decision counts ans having been
handed to the taxable person.
V primeru vračila DDV tujim davčnim
zavezancem s sedežem izven EU lahko
davčni organ zahtevo po predložitvi
dodatnih informacij, odločbe, sklepe in
druge dokumente vroča po elektronski
poti preko portala eDavki.
In case of VAT refund tor non-EU taxable
persons, the amended Act stipulates that
the tax authority can require additional
information and hand decisions and other
documents electronically via the eTaxes
system.
II Sprememba Pravilnika o izvajanju
ZDDV-1
II Amendments of the rules on the
Implementation of the VAT Act
Pravilnik o spremembah in dopolnitvah
Pravilnika o izvajanju Zakona o davku na
dodano vrednost (Uradni list RS, št. 85/14,
28.11.2014) uvaja nekaj manjših sprememb ter določa podrobnejša pravila v
zvezi z davčno osnovo za obračun DDV od
storitev odkupa terjatev ter pridelki in
storitve, za katere se uporablja pavšalno
nadomestilo. Določa tudi, da so motorna
kolesa, za katere ni pravice do odbitka
DDV, tista s tarifno oznako KN 8711.
The Rules Amending the Rules on the
Implementation of the VAT Act (Official
Gazette RS, no. 85/14, 28 Nov 2014)
introduce some minor changes and some
more detailed rules regarding the tax
base for factoring and regarding products
and services used in the flat rate taxation
scheme for farmers. It also specifies that
motorcycles not allowing VAT deduction
are the ones listed under the tariff code
8711.
Tax register
leitnerleitner
DEC EM BER 2014
mailing leitner
slovenia
S t r a n /p a g e 1
Sprememba Zakona o davku
na dodano vrednost
Amendment of the VAT Act
S t r a n /p a g e 4
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the rules on
the Implementation of the VAT
Act
S t r a n /p a g e 5
Stopnja dohodnine v višini
50% tudi v letu 2015
Income tax rate of 50 %
also in the year 2015
aktualne davčne
novosti
recent
tax development
ST RA N 5/6
PAGE 5/6
DEC EMBER 2 014
D EC EM BER 2 014
V obravnavi je tudi že nov predlog
spremembe Pravilnika z dne 25.11.2014,
ki poleg drugih manjših sprememb
podrobneje določa pravila glede uporabe
t.i. ureditve mini VEM in poenostavljenega
postopka v primeru opravljanja storitev
mednarodnega občasnega cestnega
prevoza potnikov. Pravilnik bo predvidoma
sprejet v prvi polovici decembra.
Po sprejemu bomo pripravili obsežnejše
obvestilo.
A new proposal of amendments to the
Rules has been published on 25 Nov
2014, which in addition to some minor
changes also specifies rules regarding
the application of the MOSS and
simplified procedure for occasional
international road transport of passengers. The amended Rules are expected to
be adopted in the first half of December,
after which we will prepare more detailed
information.
III Stopnja dohodnine v višini 50% tudi
v letu 2015
III Income tax rate of 50 % also in the
year 2015
V Uradnem listu št. 85/2014 z dne
28.11.2014 je bila objavljena sprememba
Zakona za uravnoteženje javnih financ
(ZUJF-B).
In the Official Gazette No. 85/2014 from
28 November 2014 an amendment of
the Fiscal Balance Act (ZUJF-B) was
published.
ZUJF-B določa, da se tudi za leto 2015
ohranja najvišja dohodninska stopnja v
višini 50 odstotkov. Davčna osnova, od
katere se obračuna dohodnina po najvišji
davčni stopnji, znaša minimalno
70.907,20 EUR.
Based on this amendment the income tax
rate of 50 per cent is being preserved
also in 2015. The minimum tax basis
from which the 50 per cent tax has to be
calculated is EUR 70,907.20.
IV Davčni register
IV Tax register
Na podlagi Zakona o finančni upravi in v
skladu z zahtevami OECD glede preverjanja in identifikacije davčnih zavezancev
Finančna uprava RS v primeru zavezancev
s sedežem v tujini pri pridobivanju davčne
številke v Sloveniji zahteva, da se vpiše v
davčni register in davčno številko pridobi
tudi odgovorna oseba oz. zastopnik.
In accordance with the Finance Administration Act and OECD requirements on
checking and identifying taxable persons,
the Financial Administration of Slovenia
requires that in case of foreign taxable
persons acquiring a Slovenian VAT ID
number, also the responsible person of
the taxable person in entered into the
Slovenian tax register and acquires a tax
number.
Vse spremembe podatkov davčnih zavezancev je tudi sicer potrebno pravočasno
urediti v davčnem registru. V zvezi s tem
naprošamo za pravočasno posredovanje
informacij in dokumentov o morebitnih
Taxable persons are obliged to inform the
tax register on all changes of their data.
In this respect we would like to ask out
that information and documents on any
changes (name or address of company,
Davčni register
Tax register
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mailing leitner
slovenia
aktualne davčne
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STRAN 6/6
S t r a n /p a g e 1
Sprememba Zakona o davku
na dodano vrednost
recent
tax development
DECEMBER 2014
PAG E 6/6
D EC EMB ER 2014
spremembah (imena ali naslova družbe,
o statusnem preoblikovanju ipd.), saj
lahko le tako zagotovimo pravočasen vpis
sprememb.
reorganisation etc) are forwarded to us
in good time, so that we are able to
ensure the entry of the changes in the
tax register in the prescribed time limit.
Za nadaljnje informacije se obrnite na:
For further information please contact:
Amendment of the VAT Act
S t r a n /p a g e 4
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the rules on
the Implementation of the VAT
Act
S t r a n /p a g e 5
Stopnja dohodnine v višini
50% tudi v letu 2015
Income tax rate of 50 %
also in the year 2015
LJUBLJana
Karmen Demšar
T +386 1 563 67-52
E karmen.demsar@
leitnerleitner.si
LInZ
Christian Huber
T +43 732 70 93-200
E christian.huber@
leitnerleitner.com
rosana Dražnik
T +386 1 563 67-60
E rosana.draznik@
leitnerleitner.si
Maria Schlagnitweit
T +43 732 70 93-265
E maria.schlagnitweit@
leitnerleitner.com
IZDaJateLJ/pUBLISHer
Leitner + Leitner d.o.o.
Davčno svetovanje
Dunajska cesta 159
SI 1000 Ljubljana
t +386 1 563 67-50
F +386 1 563 67-89
e [email protected]
www.leitnerleitner.com
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E gregor.zorman@
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