paty - 25.07.2006 - 18:52

Sem opazila da imate enak vzdevek kot jaz. Na vašem mestu, če oni računajo davek, bi ga jaz upoštevala kot vstopni davek. Najbolje pa bo, da vkolikor ne najdete nikjer 6. smernice pokličite na DURS in vprašajte kaj narediti.

Matjaž K - 26.07.2006 - 07:25

"če oni računajo davek, bi ga jaz upoštevala kot vstopni davek"

Španski DDV v slovenski DDV-O.

To ne bo šlo.

paty - 26.07.2006 - 08:00

Kaj mi lahko kdo pomaga?
Vem, da moram na storitev in material (rezervne dele)zaračunati DDV, Njihov del davka dam kot strošek in nanj ne zaračunam naš ddv. a to ni zame nobena rešitev. Ker samo oni opravljajo to storitev, saj so pri njih kupljena OS in imajo rezervne delu samo oni, se bodo računi vrstili še nekaj let. Kot sem že omenila, pa gre to za večje zneske, zato iščem kje v smernicah je to zapisano.
Problem imam tudi z ID brez ES - to pomeni, da nimam pravice do vstopnega DDV.

Paty se pa opraičujem, bom zamenjala vzdevek

Matjaž K - 26.07.2006 - 08:34

Article 28c
Exemptions

A. Exempt supplies of goods

Without prejudice to other Community provisions and subject to
conditions which they shall lay down for the purpose of ensuring the
correct and straightforward application of the exemptions provided for
below and preventing any evasion, avoidance or abuse, Member States
shall exempt:
(a) supplies of goods, as defined in Article 5, dispatched or
transported by or on behalf of the vendor or the person acquiring
the goods out of the territory referred to in Article 3 but within the
Community, effected for another taxable person or a non-taxable
legal person acting as such in a Member State other than that of
the departure of the dispatch or transport of the goods.



COUNCIL DIRECTIVE 2001/115/EC
of 20 December 2001
amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the
conditions laid down for invoicing in respect of value added tax

Article 2
At Article 28h (which replaces Article 22 of the same
Directive), Article 22 shall be amended as follows:


2. Paragraph 3 shall be replaced by the following:
‘3. (a) Every taxable person shall ensure that an invoice is
issued, either by himself or by his customer or, in
his name and on his behalf, by a third party, in
respect of goods or services which he has supplied
or rendered to another taxable person or to a nontaxable
legal person. Every taxable person shall also
ensure that an invoice is issued, either by himself or
by his customer or, in his name and on his behalf,
by a third party, in respect of the supplies of goods
referred to in Article 28b(B)(1) and in respect of
goods supplied under the conditions laid down in
Article 28c(A).

...

(b) Without prejudice to the specific arrangements laid
down by this Directive, only the following details
are required for VAT purposes on invoices issued
under the first, second and third subparagraphs of
point (a):
— the date of issue;
— a sequential number, based on one or more
series, which uniquely identifies the invoice,
— the VAT identification number referred to in
paragraph 1(c) under which the taxable person
supplied the goods or services;!!!!!!!!!!!