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EVIDENCI OBRAČUNANEGA DDV IN ODBITKA DDV TER PREDIZPOLNITEV OBRAČUNA DDV (13. in 14. izdaja) (27.08.2025)

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<span style='font-size:2.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Iz sklopa – modula:</p>
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PRAKSA/Mnenja FURS-MF/DDV/ …</p>
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<a name="c24226" id="c24226"></a><b><span style=
'font-size:16.0pt'>EVIDENCI OBRAČUNANEGA DDV IN ODBITKA DDV TER
PREDIZPOLNITEV OBRAČUNA DDV</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:center'>
<b><span style='color:red'>(podrobnejši opis, 13. in 14.
izdaja)</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="Default" style='text-align:justify'><b>Pojasnilo FURS,
brez številke,</b> <b><span style='color:red'>13.08.2025</span>
in</b> <b><span style='color:red'>25.08.2025</span> (datum
objave)</b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
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<p class="MsoNormal" style=
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<b>Vsebina</b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoToc1"><span class="MsoHyperlink"><span lang="EN-US"
xml:lang="EN-US"><a href="#_Toc207007906">1.0 UVOD<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>1</span></a></span></span></p>
<p class="MsoToc1"><span class="MsoHyperlink"><span lang="EN-US"
xml:lang="EN-US"><a href="#_Toc207007907">1.1 EVIDENCA OBRAČUNANEGA
DDV IN EVIDENCA ODBITKA DDV<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>1</span></a></span></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007908">1.1.1 Davčni zavezanci, za katere JE določena
obveznost vodenja evidenc<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>2</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007909">1.1.2 Davčni zavezanci, za katere NI določene
obveznosti vodenja evidenc<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>2</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007910">1.1.3 Vsebina evidenc<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>3</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007911">1.1.4 Obdobje evidenc<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>5</span></a></span></p>
<p class="MsoToc1"><span class="MsoHyperlink"><span lang="EN-US"
xml:lang="EN-US"><a href="#_Toc207007912">1.2 POSREDOVANJE EVIDENC
DAVČNEMU ORGANU<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>5</span></a></span></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007913">1.2.1 Način posredovanja podatkov iz
evidenc<span style=
'color:windowtext;display:none; text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>5</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007914">1.2.2 Rok za predložitev evidenc<span style=
'color:windowtext;display:none;text-decoration: none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>6</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007915">1.2.3 Uskladitev evidenc s predloženim obračunom
DDV<span style=
'color:windowtext; display:none;text-decoration:none'>..</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>6</span></a></span></p>
<p class="MsoToc1"><span class="MsoHyperlink"><span lang="EN-US"
xml:lang="EN-US"><a href="#_Toc207007916">2.0 PREDIZPOLNITEV
OBRAČUNA DDV<span style=
'color:windowtext; display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>7</span></a></span></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007917">2.1 Sestavitev predizpolnjenega obračuna na
podlagi predloženih evidenc<span style=
'color:windowtext;display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>7</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007918">2.2 Predložitev obračuna s strani davčnega
zavezanca<span style=
'color:windowtext; display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>8</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007919">2.3 Davčni zavezanec ne prejme predizpolnjenega
obračuna<span style=
'color:windowtext; display:none;text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>9</span></a></span></p>
<p class="MsoToc2"><span class="MsoHyperlink"><a href=
"#_Toc207007920">2.4 Izjeme od predizpolnitve obračuna<span style=
'color:windowtext;display:none; text-decoration:none'>.</span>
<span style=
'color:windowtext;display:none;text-decoration:none'>9</span></a></span></p>
<p class="MsoToc1"><span class="MsoHyperlink"><span lang="EN-US"
xml:lang="EN-US"><a href="#_Toc207007921">Priloga I <span style=
'color:windowtext;display:none;text-decoration:none'>10</span></a></span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b> </b></p>
<p class="FURSnaslov1"><span lang="IT" style='font-weight:normal'
xml:lang="IT"> </span></p>
<p class="FURSnaslov1"><a name="_Toc207007906" id=
"_Toc207007906"></a><a name="_Toc196478250" id=
"_Toc196478250"><span lang="IT" xml:lang="IT">1.0
UVOD</span></a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za
davčne zavezance, identificirane za namene DDV, se s 1. 7. 2025
določa obveznost vodenja dveh evidenc v okviru knjigovodstva
davčnih zavezancev in predložitve teh evidenc davčnemu organu, in
sicer:</p>
<ul style='margin-top:0cm' type="disc">
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
evidence obračunanega DDV in</li>
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
evidence odbitka DDV.</li>
</ul>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni zavezanci morajo za davčna obdobja od 1. julija 2025 dalje
davčnemu organu predložiti evidenco obračunanega DDV in evidenco
odbitka DDV v elektronski obliki po elektronski poti.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni organ bo na podlagi predložene evidence obračunanega DDV in
evidence odbitka DDV za posamezno davčno obdobje za davčnega
zavezanca lahko sestavil predizpolnjen obračun DDV, ob
izpolnjevanju za to določenih zakonskih pogojev, kot navedeno v
nadaljevanju.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Na
spletni strani FURS so objavljena tudi <a href=
"https://www.superdavki.com/article/26379/ref_cat/41" target=
"_top">najpogostejša vprašanja in odgovori</a> v zvezi z evidencama
in predizpolnitvijo obračuna DDV t<span style=
'color:black'>er</span> <span style='color:red'><a href=
"https://www.superdavki.com/article/26156/ref_cat/41" target=
"_top">primeri izpolnjevanja evidenc obračunanega in odbitka
DDV</a></span>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov1"><a name="_Toc207007907" id=
"_Toc207007907"></a><a name="_Toc196478251" id=
"_Toc196478251"><span lang="IT" xml:lang="IT">1.1 EVIDENCA
OBRAČUNANEGA DDV IN EVIDENCA ODBITKA DDV</span></a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Vsak
davčni zavezanec mora v svojem knjigovodstvu zagotoviti dovolj
podrobne podatke, da omogoči pravilno in pravočasno obračunavanje
DDV in nadzor davčnega organa nad obračunavanjem in plačevanjem
DDV<a href="#_ftn1" name="_ftnref1" title="" id=
"_ftnref1"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem
poglavju je pojasnjeno glede obveznosti vodenja evidence
obračunanega DDV in evidence odbitka DDV.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007908" id=
"_Toc207007908"></a><a name="_Toc196478252" id=
"_Toc196478252">1.1.1 Davčni zavezanci, za katere JE določena
obveznost vodenja evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Vodenje evidence obračunanega DDV in evidence odbitka DDV je
obvezna za davčne zavezance:</p>
<ul style='margin-top:0cm' type="disc">
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>ki
imajo sedež, stalno/običajno prebivališče v Sloveniji ali zunaj
Slovenije (v drugi državi članici ali zunaj Unije) in</li>
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>so v
Sloveniji identificirani za namene DDV in morajo davčnemu organu
predlagati obračune DDV.</li>
</ul>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Vodenje evidenc je obvezno tudi za
davčnega zavezanca s sedežem v drugi državi članici, ki v Sloveniji
ni identificiran za namene DDV, če sprošča blago v prosti promet po
carinskem postopku 42/63 in ima imenovanega davčnega zastopnika, ki
 v njegovem imenu izpolnjuje obveznosti in uveljavlja pravice
iz naslova DDV (sestavlja in predlaga obračune DDV, vodi in
predlaga predpisani evidenci, plačuje DDV, vlaga zahtevke za
vračilo presežka odbitka DDV itd.). </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Mali
davčni zavezanci s sedežem/stalnim/običajnim prebivališčem v
Sloveniji, ki so identificirani za namene DDV z identifikacijsko
številko z omejenim obsegom uporabe (t.i. atipična identifikacijska
številka za DDV) samo zaradi prejemanja in/ali opravljanja t.i.
čezmejnih storitev, za katere je določena obrnjena davčna
obveznost<a href="#_ftn2" name="_ftnref2" title="" id=
"_ftnref2"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[2]</span></span></span></a>
ali pridobitev blaga<a href="#_ftn3" name="_ftnref3" title="" id=
"_ftnref3"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[3]</span></span></span></a>,
morajo voditi evidence samo za transakcije, za katere so
identificirani za namene DDV in o katerih poročajo v obračunu DDV,
za ostale transakcije, za katere so kot mali davčni zavezanci
oproščeni obračunavanja DDV (domača SME ureditev)<a href="#_ftn4"
name="_ftnref4" title="" id="_ftnref4"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[4]</span></span></span></a>
(o teh ne poročajo v obračunu DDV), obveznost vodenja evidenc ni
določena. </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007909" id=
"_Toc207007909"></a><a name="_Toc196478253" id=
"_Toc196478253">1.1.2 Davčni zavezanci, za katere NI določene
obveznosti vodenja evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Obveznost vodenja evidenc obračunanega DDV in evidenc odbitka DDV
ni določena za davčne zavezance, ki  niso identificirani za
namene DDV:</p>
<ul style='margin-top:0cm' type="disc">
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>male
davčne zavezance s sedežem/stalnim/običajnim prebivališčem v
Sloveniji, ki niso identificirani za namene DDV, ker opravljajo
samo transakcije, za katere so oproščeni obračunavanja DDV po
posebni ureditvi za male davčne zavezance;</li>
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
davčne zavezance, ki nimajo sedeža/stalnega/običajnega prebivališča
v Sloveniji, in sicer za transakcije, opravljene na ozemlju
Slovenije, za katere:</li>
<li style="list-style: none; display: inline">
<ul style='margin-top:0cm' type="circle">
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
obračunavajo in plačujejo DDV po posebnih ureditvah VEM-OSS
ali</li>
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
obračunavajo in plačujejo DDV po posebni ureditvi za opravljanje
storitev mednarodnega občasnega cestnega prevoza potnikov ali</li>
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>so
oproščeni obračunavanja DDV po posebni ureditvi za male davčne
zavezance (čezmejna SME ureditev)<a href="#_ftn5" name="_ftnref5"
title="" id="_ftnref5"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family: "Arial","sans-serif"'>[5]</span></span></span></a>,</li>
<li class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>so
prejemniki teh transakcij, identificirani za namene DDV, določeni
kot plačniki DDV<a href="#_ftn6" name="_ftnref6" title="" id=
"_ftnref6"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family: "Arial","sans-serif"'>[6]</span></span></span></a>.</li>
</ul>
</li>
</ul>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007910" id=
"_Toc207007910"></a><a name="_Toc196478254" id=
"_Toc196478254">1.1.3 Vsebina evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>I.
Evidenca obračunanega DDV obsega<a href="#_ftn7" name="_ftnref7"
title="" id="_ftnref7"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[7]</span></span></span></a>
podatke o obdavčenih dobavah blaga in storitev, oproščenih dobavah
blaga in storitev s pravico do odbitka DDV ali brez nje, drugih
dobavah blaga in storitev, v zvezi s katerimi je DDV dolžan plačati
prejemnik blaga ali storitev, prodaji blaga na daljavo in montažo
ali instaliranju blaga v drugi državi članici, katerih kraj
obdavčitev je druga država članica, uvozu blaga ter obračunanem DDV
od opravljenih dobav in obračunanem DDV od nabav blaga in storitev
ter pridobitvah blaga, pri katerih je davčni zavezanec kot
prejemnik dolžan obračunati DDV.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Evidenca obračunanega DDV vsebuje ime in naslov davčnega zavezanca
in njegovo identifikacijsko številko za DDV ter zaporedno številko
in naslednje podatke o posamezni listini:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
davčno obdobje;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
datum knjiženja listine;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
številko listine;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
datum listine;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ime
in sedež davčnega zavezanca – prejemnika in njegovo davčno številko
oziroma identifikacijsko številko za DDV, če je identificiran za
namene DDV in davčni zavezanec razpolaga z njo;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost dobav blaga in storitev brez DDV;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost dobav blaga in storitev v Sloveniji, od katerih obračuna
DDV prejemnik;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost dobav blaga znotraj Unije in opravljenih storitev v druge
države članice;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost oproščenih dobav, ločeno s pravico do odbitka oziroma brez
pravice do odbitka;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost oproščenih tristranskih dobav blaga znotraj Unije;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost prodaje blaga na daljavo;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost dobav blaga z montažo ali instaliranjem v drugi državi
članici;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
znesek obračunanega DDV, izkazan po predpisanih stopnjah, ločeno za
domače dobave in za dobave, prejete iz drugih držav članic, od
katerih mora prejemnik obračunati DDV, ter za DDV obračunan na
podlagi samoobdavčitve, ločeno za prejeto blago in storitve oziroma
za uvoz;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
dobave blaga in storitev s pravico do odbitka DDV, pri katerih je
kraj dobave zunaj Slovenije;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
uveljavlja institut samoprijave po 88.b členu ZDDV-1;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
opombe.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><u>II. Evidenca odbitka DDV</u></b> <u>obsega<a href="#_ftn8"
name="_ftnref8" title="" id="_ftnref8"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><u><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[8]</span></u></span></span></a></u>
podatke o nabavi blaga in storitev v Sloveniji, nabavi blaga in
storitev ter pridobitvi blaga, za katere je nastala obveznost za
obračun in plačilo DDV v Sloveniji, odbitku DDV in DDV, ki se ne
sme odbiti.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Evidenca odbitka DDV, vsebuje ime in naslov davčnega zavezanca in
njegovo identifikacijsko številko za DDV ter zaporedno številko in
naslednje podatke o posamezni listini:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
davčno obdobje;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
datum knjiženja listine;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
številko listine (pri prejetem računu številka računa kot določena
od izdajatelja računa);</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
datum prejema listine;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ime
in sedež dobavitelja in njegovo identifikacijsko oznako za DDV, če
je identificiran za namene DDV;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost nabav blaga in storitev brez DDV;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost nabav blaga in storitev v Sloveniji, od katerih obračuna
DDV prejemnik;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost pridobitev blaga iz drugih držav članic brez DDV;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost prejetih storitev iz drugih držav članic brez DDV;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost oproščenih nabav blaga in storitev ter oproščenih
pridobitev blaga;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost obdavčenih (brez DDV) in oproščenih nabav nepremičnin;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
vrednost obdavčenih (brez DDV) in oproščenih nabav drugih osnovnih
sredstev;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
znesek odbitka DDV, izkazan po predpisanih stopnjah, in od
pavšalnega nadomestila;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
znesek DDV, ki se ne odbija;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
uveljavlja institut samoprijave po 88.b členu ZDDV-1;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
opombe.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>III.
Davčni zavezanec pri posredovanju evidenc poleg podatkov, navedenih
pod I. in II., navede še<a href="#_ftn9" name="_ftnref9" title=""
id="_ftnref9"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[9]</span></span></span></a>:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
kodo države in identifikacijsko številko davčnega zavezanca, za
katerega davčni zastopnik iz drugega odstavka 50. člena ZDDV-1
predlaga evidenci;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
obdobje poročanja;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
oznako evidence;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
zahteva vračilo DDV;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
izračunava odbitni delež;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
je nad davčnim zavezancem začet postopek prisilne poravnave ali
postopek likvidacije ali stečajni postopek;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
je predložil evidenci na podlagi tretjega odstavka 85.b člena
ZDDV-1;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- ali
uveljavlja institut samoprijave po 88.c členu ZDDV-1 ali
predložitev obračuna po izteku predpisanega roka po 52. členu
ZDavP-2;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>-
opombe.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b>Podrobnejši opis posameznih polj evidenc je v Prilogi 1 tega
podrobnejšega opisa.</b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni zavezanec ima v svojem knjigovodstvu lahko še naprej
vzpostavljene t.i. pomožne evidence oz. pomožne stolpce evidenc za
namene evidentiranja in spremljanja podatkov (te evidence niso
predmet poročanja davčnemu organu). Te evidence mora prilagoditi
strukturirani vsebini evidence obračunanega DDV in evidence odbitka
DDV za določeno davčno obdobje, ki se posredujejo davčnemu organu z
uporabo spletnega servisa davčnega organa za sprejem evidence
<span style='color:black'>obračunanega DDV in evidence odbitka
DDV.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Za davčne zavezance z manjšim obsegom
poslovanja je omogočeno vodenje evidenc v strukturirani obliki in
njihova predložitev davčnemu organu z uporabo brezplačne spletne
aplikacije davčnega organa (miniBLAGAJNA), ki je bila v ta namen
nadgrajena z možnostjo vodenja teh evidenc in njihovo predložitvijo
davčnemu organu. Uporaba aplikacije sicer ni omejena le na male
davčne zavezance, je pa MiniBlagajna po svoji zasnovi in
funkcionalnosti primerna le za davčne zavezance z manjšim številom
transakcij, ki so enostavne in ponavljajoče (enolične). Odločitev o
uporabi je na strani davčnih zavezancev.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a name="_Hlk202534281" id="_Hlk202534281"><span style=
'color:black'>Aplikacija Miniblagajna <s>bo</s>
omogoča<s>la</s>:</span></a></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style='color:black'>a)<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span style='color:black'>samodejni zajem računov, izdanih v
aplikaciji miniBLAGAJNA, v evidence,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style='color:black'>b)<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span style='color:black'>ročni vnos posameznega (izdanega ali
prejetega) računa v evidence,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style='color:black'>c)<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span style='color:black'>posredovanje</span> evidenc, vodenih v
miniBlagajni, na eDavke<span style='color:black'>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007911" id=
"_Toc207007911">1.1.4 Obdobje evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni zavezanec vodi evidenco obračunanega DDV in evidenco odbitka
DDV za vsako posamezno davčno obdobje<a href="#_ftn10" name=
"_ftnref10" title="" id="_ftnref10"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[10]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov1"><a name="_Toc207007912" id=
"_Toc207007912"></a><a name="_Toc196478256" id=
"_Toc196478256"><span lang="IT" xml:lang="IT">1.2 POSREDOVANJE
EVIDENC DAVČNEMU ORGANU</span></a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Hlk196467874" id=
"_Hlk196467874"></a><a name="_Toc207007913" id=
"_Toc207007913"></a><a name="_Toc196478257" id=
"_Toc196478257">1.2.1 Način posredovanja podatkov iz
evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;background:white'>
Davčni zavezanec pošlje davčnemu organu podatke iz evidenc
obračunanega DDV in evidenc odbitka DDV v elektronski obliki po
elektronski poti. Možni bodo 3 načini posredovanja evidenc (ne bo
možnosti oddaje v obliki obrazca na eDavkih):</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;background:white'>
 </p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt; background:white'>
a)<span style=
'font:7.0pt "Times New Roman"'>   </span> <u>iz
računovodskih portalov, ki bodo podpirali oddajo preko namenskih
spletnih storitev FURS</u><a href="#_ftn11" name="_ftnref11" title=
"" id="_ftnref11"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[11]</span></span></span></a>;</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za
izmenjavo podatkov iz evidenc se davčni zavezanec prijavi v spletni
servis davčnega organa z digitalnim potrdilom ali avtentikacijskim
žetonom, podprtim v elektronskem sistemu davčnega organa. Podatki
iz evidenc se preko spletnega servisa posredujejo davčnemu organu v
obliki datoteke XML, JSON ali <span style=
'color:#EE0000'>CSV.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Oddaja predpisanih evidenc bo mogoča samo preko spletnega servisa,
ki ima REST (podpira podatke, kodirane v JSON) in SOAP vmesnik.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Tehnična dokumentacija je objavljena na spletni strani FURS</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a href=
"https://beta.edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageB.aspx?category=razvijalci"
target=
"_blank">https://beta.edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageB.aspx?category=razvijalci</a>:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
b)<span style=
'font:7.0pt "Times New Roman"'>   </span> <u>uvoz
pripravljenih zip datotek preko portala eDavki;</u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Na eDavkih je pripravljena rešitev, preko
katere se lahko uvozi<s>la</s> pripravljena zip datoteka Evidenci
obračunanega DDV in odbitka DDV. Uvoziti je mogoče evidence v
formatih, navedenih v tehničnih specifikacijah.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a href="https://www.superdavki.com/article/26380/ref_cat/41"
target="_top">Navodila za uvoz pripravljenih evidenc preko portala
eDavki</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
c)<span style=
'font:7.0pt "Times New Roman"'>   </span>
<span style='color:black'>davčni zavezanci z manjšim obsegom
poslovanja lahko, kot navedeno v poglavju 1.1.3, obveznost vodenja
in predložitve</span> <span style='color:black'>evidenc
obračunanega DDV in evidenc odbitka DDV</span> <span style=
'color:black'>izpolnjujejo tudi <u>z uporabo brezplačne spletne
aplikacije davčnega</u></span> <u>organa</u>
<u>miniBLAGAJNA</u>).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Davčni zavezanci lahko poleg računov,
izdanih preko MiniBlagajne ali računov, izdanih iz vezane knjige
računov in davčno potrjenih preko MiniBlagajne (podatki o teh
računih se avtomatsko prenašajo v evidenco), v program evidentirajo
tudi podatke o drugje izdanih računih, o prejetih računih in drugih
listinah, ki so pomembne za obračun DDV ter odbitek DDV.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a href="https://miniblagajna.fu.gov.si/api/datoteka/1">Navodila za
uporabo spletne aplikacije</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a href="https://miniblagajna.fu.gov.si/api/datoteka/2">Navodila za
uporabo mobilne aplikacije</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007914" id=
"_Toc207007914"></a><a name="_Toc196478258" id=
"_Toc196478258">1.2.2 Rok za predložitev evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni zavezanec mora davčnemu organu predložiti evidenco
obračunanega DDV in evidenco odbitka DDV najpozneje do roka<a href=
"#_ftn12" name="_ftnref12" title="" id="_ftnref12"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[12]</span></span></span></a>,
v katerem mora predložiti obračun DDV v skladu z 88. členom
ZDDV-1.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Evidenci mora predložiti za vsako davčno obdobje, in sicer mora
hkrati predložiti obe evidenci. Navedeno velja tudi, če v davčnem
obdobju ni opravil nobenih transakcij, katerih podatki so predmet
teh evidenc.  </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec predloži obračun DDV na podlagi odločitve davčnega
organa v skladu z 88.a členom ZDDV-1 evidenci predloži hkrati s
predložitvijo obračuna DDV za obdobje, na katero se nanaša obračun
DDV<a href="#_ftn13" name="_ftnref13" title="" id=
"_ftnref13"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[13]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007915" id=
"_Toc207007915"></a><a name="_Toc196478259" id=
"_Toc196478259">1.2.3 Uskladitev evidenc s predloženim obračunom
DDV</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec za davčno obdobje predloži obračun DDV, ki ni
skladen s podatki v že predloženih evidencah, mora davčnemu organu
nemudoma oziroma najpozneje v treh delovnih dneh od predložitve
obračuna DDV predložiti popravek evidenc.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov1"><a name="_Toc207007916" id=
"_Toc207007916"></a><a name="_Toc196478260" id=
"_Toc196478260"><span lang="IT" xml:lang="IT">2.0 PREDIZPOLNITEV
OBRAČUNA DDV</span></a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem
poglavju je pojasnjeno glede predizpolnjenega obračuna DDV, ki ga
davčni organ sestavi za davčnega zavezanca, kako je s predložitvijo
obračuna DDV in v katerih primerih davčni organ ne sestavi
predizpolnjenega obračuna DDV.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007917" id=
"_Toc207007917">2.1 Sestavitev predizpolnjenega obračuna na podlagi
predloženih evidenc</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za
davčnega zavezanca, ki predloži evidenci najmanj tri delovne dni
pred potekom roka za predložitev obračuna DDV, bo davčni organ na
podlagi predloženih podatkov iz evidenc sestavil predizpolnjen
obračun DDV, če davčni zavezanec sam še ni predložil obračuna DDV
za zadevno davčno obdobje<a href="#_ftn14" name="_ftnref14" title=
"" id="_ftnref14"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[14]</span></span></span></a>.
Navedeno pomeni, da če davčni zavezanec odda evidenci npr. 25. v
mesecu za pretekli mesec, pri čemer je rok za oddajo obračuna DDV
zadnji delovni dan tega meseca, to je na primer 31. v mesecu, bo
davčni organ sestavil predizpolnjen obračun za pretekli mesec, če
ga davčni zavezanec sam še ni predložil. Če pa bi iz evidenc
izhajalo, da bi moral davčni zavezanec oddati rekapitulacijsko
poročilo, mu bo davčni organ predizpolnil obračun, če bo evidenci
predložil vsaj tri dni pred 20. dnem v mesecu (oz. prvim naslednjim
delovnim dnevom, če je 20. v mesecu nedelovni dan).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Tabela 1: Rok za predložitev obračuna DDV in evidenc ter
predizpolnitev obračuna DDV</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<thead>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border:solid black 1.0pt; background:#E7E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a name="_Hlk191642505"
id="_Hlk191642505">Davčno obdobje obračuna</a><span style=
'font-size:8.0pt'>*</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:8.0pt'> </span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:solid black 1.0pt; border-left:none;background:#E7E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Davčno obdobje</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
</td>
<td width="123" valign="top" style=
'width:92.15pt;border:solid black 1.0pt; border-left:none;background:#E7E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Obveznost predložitve
rekapitulacijskega poročila (RP-O)</p>
</td>
<td width="85" valign="top" style=
'width:63.75pt;border:solid black 1.0pt; border-left:none;background:#E7E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Rok za</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>predložitev obračuna DDV
in evidenc<span style='font-size:8.0pt'>*</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:8.0pt'> </span></p>
</td>
<td width="142" valign="top" style=
'width:106.35pt;border:solid black 1.0pt; border-left:none;background:#E7E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Rok za predložitev
evidenc, da davčni organ sestavi predizpolnjen obračun DDV
<span style='font-size:8.0pt'>**</span></p>
</td>
</tr>
<tr style='page-break-inside:avoid'>
<td width="102" valign="top" style=
'width:76.3pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>mesečno</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>julij</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
</td>
<td width="123" valign="top" style=
'width:92.15pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>NE</p>
</td>
<td width="85" valign="top" style=
'width:63.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>do zadnjega
 delovnega dne v avgustu</p>
</td>
<td width="142" valign="top" style=
'width:106.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>najpozneje tri dni pred
zadnjim delovnim dnem v avgustu</p>
</td>
</tr>
<tr style='page-break-inside:avoid'>
<td width="102" valign="top" style=
'width:76.3pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>mesečno</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>julij</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
</td>
<td width="123" valign="top" style=
'width:92.15pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>DA</p>
</td>
<td width="85" valign="top" style=
'width:63.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>do 20-tega v
avgustu***</p>
</td>
<td width="142" valign="top" style=
'width:106.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>najpozneje tri dni
pred</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>20-tim dnem v
avgustu***</p>
</td>
</tr>
<tr style='page-break-inside:avoid'>
<td width="102" valign="top" style=
'width:76.3pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>trimesečno</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>julij - september</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
</td>
<td width="123" valign="top" style=
'width:92.15pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>NE</p>
</td>
<td width="85" valign="top" style=
'width:63.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>do zadnjega 
delovnega dne v oktobru</p>
</td>
<td width="142" valign="top" style=
'width:106.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>najpozneje tri dni pred
zadnjim delovnim dnem v oktobru</p>
</td>
</tr>
</thead>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:11.0pt'>* 88. člen in prvi odstavek 85.b
člena ZDDV-1.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:11.0pt'>** Prvi odstavek 88.d člena
ZDDV-1.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:11.0pt'>*** Oz. prvim naslednjim delovnim
dnevom, če je 20. v mesecu nedelovni dan.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec za posamezno davčno obdobje večkrat predloži
evidenci (najmanj tri delovne dni pred potekom roka za predložitev
obračuna DDV), na podlagi katerih ne uveljavlja vračila presežka
DDV, davčni organ vsakokrat sestavi predizpolnjen obračun DDV,
razen če je davčni zavezanec sam že predložil obračun DDV za
zadevno davčno obdobje.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Predizpolnjen obračun DDV se davčnim zavezancem vroči prek
informacijskega sistema davčnega organa, torej z uporabo sistema
eDavki. Predizpolnjen obračun DDV davčni organ sestavi in vroči
davčnemu zavezancu najpozneje prvi naslednji delovni dan po
predložitvi evidenc. Z odložitvijo predizpolnjenega obračuna DDV v
eDavke se šteje, da je predizpolnjen obračun DDV vročen davčnemu
zavezancu<a href="#_ftn15" name="_ftnref15" title="" id=
"_ftnref15"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[15]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Predizpolnjen obračun DDV se šteje za obračun DDV davčnega
zavezanca, če ta v roku za predložitev obračuna DDV sam ne predloži
obračuna DDV<a href="#_ftn16" name="_ftnref16" title="" id=
"_ftnref16"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[16]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Posledično se lahko predizpolnjen obračun DDV šteje za obračun DDV
davčnega zavezanca šele s trenutkom poteka roka za predložitev
obračuna DDV s strani davčnega zavezanca samega. S tem trenutkom,
ko se predizpolnjen obračun DDV šteje za obračun DDV, se tudi
šteje, da je obračun DDV predložen davčnemu organu<a href="#_ftn17"
name="_ftnref17" title="" id="_ftnref17"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[17]</span></span></span></a>,
in je s tem izpolnjena obveznost davčnega zavezanca za predložitev
obračuna po 88. členu ZDDV-1.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec predloži evidenci, v katerih uveljavlja vračilo
presežka DDV, se šteje, da predizpolnjen obračun DDV postane
obračun DDV davčnega zavezanca, predložen davčnemu organu, že v
trenutku vročitve predizpolnjenega obračuna davčnemu
zavezancu<a href="#_ftn18" name="_ftnref18" title="" id=
"_ftnref18"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[18]</span></span></span></a>.
Navedeno je pomembno, saj od tega trenutka dalje začne teči
21-dnevni rok za vračilo DDV. V skladu z drugim odstavkom 73. člena
ZDDV-1 se namreč davčnemu zavezancu na njegovo zahtevo vrne
presežek DDV v 21 dneh po predložitvi obračuna DDV. Gre za
ureditev, ki se glede rokov za vračilo DDV ne spreminja glede na
obstoječo ureditev, po kateri davčni zavezanec predloži obračun
DDV, in od trenutka predložitve obračuna začne teči rok za vračilo
presežka DDV. Ponovna oddaja obračuna, v katerem se je uveljavljalo
vračilo, tako ne bo mogoča, tudi če rok za oddajo obračuna še ne bo
potekel.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007918" id=
"_Toc207007918"></a><a name="_Toc196478262" id="_Toc196478262">2.2
Predložitev obračuna s strani davčnega zavezanca</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni zavezanec lahko sam predloži obračun DDV. Če je davčni organ
na podlagi podatkov iz predloženih evidenc že sestavil in vročil
predizpolnjen obračun DDV za to davčno obdobje, lahko do roka za
predložitev obračuna DDV za to davčno obdobje tudi sam predloži nov
obračun DDV. Navedeno pa ne velja v primeru, če je v evidencah, na
podlagi katerih je davčni organ sestavil predizpolnjeni obračun
DDV, davčni zavezanec uveljavljal vračilo presežka DDV. Če davčni
zavezanec po prejemu predizpolnjenega obračuna DDV do roka za
predložitev obračuna DDV sam predloži obračun DDV, se za obračun
DDV davčnega zavezanca šteje obračun DDV, ki ga je sam predložil
davčnemu organu.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Poudarjamo pa, da če davčni zavezanec sam predloži obračun DDV,
mora ravno tako zagotoviti, da bodo evidence obračunanega DDV in
evidence odbitka DDV usklajene z obračunom DDV, ki ga sam
predloži<a href="#_ftn19" name="_ftnref19" title="" id=
"_ftnref19"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[19]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007919" id=
"_Toc207007919"></a><a name="_Toc196478263" id="_Toc196478263">2.3
Davčni zavezanec ne prejme predizpolnjenega obračuna</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec iz katerega koli razloga (na strani davčnega
organa ali davčnega zavezanca) ne prejme predizpolnjenega obračuna
DDV, mora sam poskrbeti za pravočasno predložitev obračuna DDV in
posledično tudi plačilo DDV v državni proračun v predpisanem
roku<a href="#_ftn20" name="_ftnref20" title="" id=
"_ftnref20"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[20]</span></span></span></a>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="FURSnaslov2"><a name="_Toc207007920" id=
"_Toc207007920"></a><a name="_Toc196478264" id="_Toc196478264">2.4
Izjeme od predizpolnitve obračuna</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni organ obračuna DDV na podlagi predloženih evidenc ne bo
sestavil in vročil v naslednjih primerih:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.45pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
če mora davčni zavezanec predložiti obračun za davčno obdobje in v
roku, ki ga v inšpekcijskem nadzoru  s sklepom določi davčni
organ;</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.45pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
če je nad davčnim zavezancem začet postopek prisilne poravnave
oziroma postopek likvidacije (davčni zavezanec mora predložiti
obračun DDV davčnemu organu v 20 dneh po poteku davčnega
obdobja)<a href="#_ftn21" name="_ftnref21" title="" id=
"_ftnref21"><span class="MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[21]</span></span></span></a>;</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.45pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
če je nad davčnim zavezancem začet stečajni postopek (davčni
zavezanec je dolžan predložiti obračun DDV davčnemu organu
najpozneje v 60 dneh po poteku davčnega obdobja)<a href="#_ftn22"
name="_ftnref22" title="" id="_ftnref22"><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[22]</span></span></span></a>;</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.45pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
če so evidence predložene manj kot 3 delovne dni pred rokom za
predložitev obračuna DDV ali po roku za predložitev evidenc.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
</div>
<b><span lang="IT" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"IT"><br clear="all" style='page-break-before:always' /></span></b>
<div class="WordSection2">
<p class="FURSnaslov1" style='line-height:normal'><a name=
"_Toc193376125" id="_Toc193376125"></a><a name="_Hlk193707345" id=
"_Hlk193707345"><span lang="IT" xml:lang="IT"> </span></a></p>
<p class="FURSnaslov1" style='line-height:normal'><a name=
"_Toc207007921" id="_Toc207007921"></a><a name="_Toc196478265" id=
"_Toc196478265"><span lang="IT" xml:lang="IT">Priloga
I</span></a></p>
<p class="MsoTitle" align="left" style=
'text-align:left;line-height:normal'><span lang="IT" style=
'font-size:12.0pt' xml:lang="IT">Podrobnejši opis posameznih polj
evidenc</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Glede
tega, katere listine se evidentirajo v posamezna polja evidenc, se
poleg navedb v polju Podrobnejši opis polja upoštevajo tudi
<a href="https://view.officeapps.live.com/op/view.aspx?src=https%3A%2F%2Fedavki.durs.si%2FOpenPortal%2FDokumenti%2Fddv_o.n.docx&wdOrigin=BROWSELINK"
target="_blank">Navodila za izpolnjevanje obračuna DDV</a> in
<a href="https://www.superdavki.com/article/26379/ref_cat/41"
target="_top">Kratka vprašanja in odgovori Evidenca obračunanega
DDV in evidenca odbitka DDV.</a></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b> </b></p>
<h2 style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:36.0pt; margin-bottom:.0001pt;text-indent:-18.0pt;line-height:normal'>
<span lang="EN-US" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-US">I.<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
<span lang="EN-US" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-US">Glava</span></h2>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="982" style=
'width:736.85pt;border-collapse:collapse;border:none'>
<thead>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Zap. št.</b></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Naziv polja</b></p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Polje v obrazcu
DDV-O</b></p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Obvezen
podatek</b></p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Opis</b></p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<b>Podrobnejši opis polja</b></p>
</td>
</tr>
</thead>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>1</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>TaxPayerID</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>TaxPayer (DŠ)</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se davčna številka davčnega zavezanca. Če evidenci oddaja
davčni zastopnik za carinski postopek 42 za tujega davčnega
zavezanca, se vpiše davčna številka davčnega zastopnika.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>2</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>TUJEC1</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>koda države zavezanca
(tujec)</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>To polje se izpolni le, če davčni
zastopnik za carinski postopek 42/63 oddaja evidenci za tujega
davčnega zavezanca. Navede se  koda države članice sedeža, ki
je davčnemu zavezancu, za katerega se oddajajo evidence, izdala
identifikacijsko številko za DDV.</span> <span style=
'color:red'>Koda države članice se navede z velikimi tiskanimi
črkami skladno z ISO 3166.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>3</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>TUJEC2</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>dš zavezanca (tujec)</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>To polje se izpolni le, če davčni
zastopnik za carinski postopek 42/63 oddaja evidenci za tujega
davčnega zavezanca. Navede se identifikacijska številka za DDV
davčnega zavezanca, za katerega se oddajajo evidence, brez kode
države.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>4</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBDOBJE_OD</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Datum začetka obdobja
poročanja</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se datum začetka obdobja poročanja – DDMMLLLL, za katerega
davčni zavezanec predlaga evidenci. Izjemi sta za 2 primera:</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
v primeru davčnega zavezanca, nad katerim je bil uveden insolventni
postopek in je v polju »INSPOS« izpolnil »DA« in</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
v primeru davčnega zavezanca, ki je moral predložiti evidenci za
davčno obdobje in v roku, ki ga s sklepom določi davčni organ (88.a
člen ZDDV-1) in je v polju »PREDLODO« izpolnil »DA«.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V
navedenih dveh primerih je datum začetka obdobja poročanja za
evidenci, ki se nanašata na drugi del meseca oziroma trimesečja,
dan začetka insolventnega postopka oziroma naslednji dan po
končanju davčnega obdobja, ki ga s sklepom po 88.a ZDDV-1 določi
davčni organ (za evidenci, ki se nanašata na prvi del meseca
oziroma trimesečja pa se navede datum začetka meseca oz.
trimesečja).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če se
davčni zavezanec identificira za namene DDV med obdobjem poročanja
npr. z dnem 15. 7. LLLL, se v to polje navede 0107LLLL.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>5</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBDOBJE_DO</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Datum konca obdobja
poročanja</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se datum konca obdobja poročanja – DDMMLLLL, za katerega
davčni zavezanec predlaga evidenci. Izjemi sta za 2 primera:</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
v primeru davčnega zavezanca, nad katerim je bil uveden insolventni
postopek in je v polju »INSPOS« izpolnil »DA« in</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
v primeru davčnega zavezanca, ki je moral predložiti evidenci za
davčno obdobje in v roku, ki ga s sklepom določi davčni organ (88.a
člen ZDDV-1) in je v polju »PREDLODO« izpolnil »DA.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V
navedenih dveh primerih je datum konca obdobja poročanja za
evidenci, ki se nanašata na prvi del meseca oziroma trimesečja, dan
pred začetkom insolventnega postopka oziroma zadnji dan davčnega
obdobja, ki ga s sklepom po 88.a členu ZDDV-1 določi davčni organ
(za evidenci, ki se nanašata na drugi del meseca oziroma trimesečja
pa se navede datum konca meseca oz. trimesečja).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec preneha z identifikacijo za namene DDV med
obdobjem poročanja npr. z dnem 15. 7. LLLL, se v to polje navede
3107LLLL.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a name="_Hlk191448470"
id="_Hlk191448470">6</a></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>KIR</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Knjiga vsebuje KIR
podatke</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
evidenca  obračunanega DDV vsebuje podatke, se navede »DA«, če
se predlaga t.i. prazna evidenca obračunanega DDV, se navede
»NE«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>7</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>KPR</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Knjiga vsebuje KIR
podatke</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
evidenca odbitka DDV vsebuje podatke, se navede »DA«, če se
predlaga t.i. prazna evidenca odbitka DDV, se navede »NE«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a name="_Hlk191448526"
id="_Hlk191448526">8</a></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>VRACILO</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Zahtevam Vračilo</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če se
zahteva vračilo presežka DDV, se navede »DA«. Če se vračilo
presežka ne zahteva, se navede »NE«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>9</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ODBDELEZ</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Izračunavam odbitni
delež</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
davčni zavezanec izračunava odbitni delež, se  navede »DA«, če
ne izračunava odbitnega deleža, se navede »NE«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>10</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>NACIN</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Način obravnave:<br />
»1« - samoprijava<br />
»2« - Vloga za predložitev po roku<br />
»3« - Ne bom uporabil instituta samoprijave</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če
sta evidenci oddani po roku za predložitev obračuna DDV, se lahko
navede številka za eno izmed treh obravnav:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>1 -
samoprijava po 88.c členu ZDDV-1,</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>2 -
predložitev po roku po 52. členu ZDavP-2,</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>3 -
Instituta samoprijave se ne uporabi.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni organ v primeru predloženih evidenc po roku za predložitev
obračuna DDV ne sestavi predizpolnjenega obračuna DDV. Davčni
zavezanec mora v teh primerih sam predložiti obračun DDV.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>11</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>INSPOS</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Insolventni postopek</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni <span style='color:black'>zavezanec, nad katerim je začet
postopek zaradi insolventnosti - postopek prisilne poravnave,
stečajni postopek ali postopek sodnega prestrukturiranja zaradi
odprave grozeče insolventnosti, v to polje navede »DA«, in
sicer:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:15.15pt;margin-bottom:.0001pt;text-indent:-14.2pt'>
<span style='font-family:Symbol'>-<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
za obdobje poročanja, ki se nanaša na obdobje od prvega v mesecu do
dneva pred začetkom postopka zaradi insolventnosti</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:15.15pt;margin-bottom:.0001pt;text-indent:-14.2pt'>
in</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:15.15pt;margin-bottom:.0001pt;text-indent:-14.2pt'>
<span style='font-family:Symbol'>-<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
za obdobje poročanja, ki se nanaša na obdobje od dneva začetka tega
postopka do konca meseca oziroma trimesečja.</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:.95pt;margin-bottom:.0001pt'>
V naslednjih obdobjih ta davčni zavezanec v tem polju navede
»NE«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a name="_Hlk191448829"
id="_Hlk191448829">12</a></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>PREDLODO</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Predložitev na podlagi
odločitve davčnega organa</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Davčni zavezanec, ki mora predložiti evidenci za davčno obdobje in
v roku, ki ga s sklepom določi davčni organ( 88.a člen ZDDV-1), v
to polje navede »DA«, in sicer:</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
za obdobje poročanja, ki se nanaša na obdobje, določeno s sklepom
davčnega organa in</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
za obdobje poročanja, ki se nanaša na obdobje od naslednjega dneva
po končanju davčnega obdobja, ki ga s sklepom po 88.a ZDDV-1 določi
davčni organ do konca meseca oziroma trimesečja.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>13</p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OPOMBA</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.4pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Opombe</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navedejo se morebitne opombe.</p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
<h3 style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:36.0pt; margin-bottom:.0001pt;text-indent:-18.0pt;line-height:normal'>
<span lang="EN-US" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-US">II.<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span lang="EN-US" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-US">Evidenca obračunanega DDV</span></h3>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="982" style=
'width:736.85pt;border-collapse:collapse;border:none'>
<thead>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Zap. št.</b></p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Naziv polja</b></p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Polje v obrazcu
DDV-O</b></p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Obvezen
podatek</b></p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Opis</b></p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<b>Podrobnejši opis polja</b></p>
</td>
</tr>
</thead>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a name="_Hlk172539028"
id="_Hlk172539028">1</a></p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>TIP</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Konstanta »KIR«, določa
tip vrstice.</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Oznaka označuje, da gre za evidenco obračunanega DDV.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>2</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ZAPST</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Zap. št. oz. unikatna
številka znotraj KIR (od 1….). Številke si morajo slediti.</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se zaporedna številka vrstice oz. ti. unikatna številka
vrstice znotraj evidence za posamezno obdobje poročanja, za
katerega se predlagajo evidence (od 1 dalje).</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>3</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBDOBJE</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Davčno obdobje: MMMM</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se davčno obdobje, v katerem je bila listina evidentirana in
mora biti enako kot je davčno obdobje za katerega se predlagajo
evidence. Primer: Če se evidenci predlagajo za mesečno obdobje
julij, se navede »0707«, če se evidenci predlagajo za trimesečno
obdobje julij – september, se navede »0709«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>4</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P2</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>datum knjiženja
listine</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="pf0" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>Navede se datum knjiženja
listine v evidenco.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>5</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P3</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>številka listine</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se številka listine.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>6</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P4</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>datum listine</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se datum izdaje listine.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>7</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P5</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>firma/ime in priimek in
sedež kupca</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navedejo se podatki o kupcu – ime in priimek ali naziv firme ter
sedež firme oziroma stalno oziroma običajno prebivališče kupca, če
so navedeni na računu. <span style='color:red'>Ne navaja se
podatkov o kupcu, če je le-ta fizična oseba, ki ne opravlja
dejavnosti (končni potrošnik).</span> <span style='color:red'>Za
prejete dobave blaga ali storitve,</span> <span style=
'color:red'>kadar je plačnik DDV prejemnik po 76.a členu
ZDDV-1</span> <span style='color:red'>in za</span> <span style=
'color:red'>pridobitev blaga ali storitev iz drugih držav članic EU
(ko je prejemnik plačnik DDV)</span><span style='color:red'>, se to
polje pusti prazno ali pa navedejo podatki dobavitelja.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>8</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P6</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>koda države članice
kupca</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če je
kupec identificiran za namene DDV v Sloveniji ali drugi državi
članici, se navede koda države članice, ki je kupcu izdala
identifikacijsko številko za DDV, pod katero mu je bila opravljena
dobava in je navedena na računu. Obvezno se navede koda države
članice kupca oziroma prejemnika blaga oziroma storitev, če je
kupec ali naročnik kot prejemnik določen kot plačnik DDV ali mu je
bila opravljena dobava blaga v skladu s 46. členom ZDDV-1. Če je
kupec identificiran za namene DDV v tretji državi, se v tem polju
koda te države ne navaja. <span style='color:red'>Za prejete dobave
blaga ali storitve,</span> <span style='color:red'>kadar je plačnik
DDV prejemnik po 76.a členu ZDDV-1</span> <span style=
'color:red'>in za</span> <span style='color:red'>pridobitev blaga
ali storitev iz drugih držav članic EU (ko je prejemnik plačnik
DDV)</span><span style='color:red'>, se to polje pusti prazno ali
pa navede koda države članice dobavitelja.</span> <span style=
'color:red'>Koda države članice kupca se navede z velikimi
tiskanimi črkami skladno z ISO 3166.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>9</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P6DS</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>kupčeva identifikacijska
številka za DDV oziroma DŠ (brez kode države)</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Kupčeva identifikacijska številka za DDV (brez kode države) oziroma
davčna številka se navede, če je le ta navedena na listini oziroma
davčni zavezanec z njo razpolaga. Obvezno se navede
identifikacijska številka (brez kode države) za DDV kupca oziroma
prejemnika blaga oziroma storitev, če je kupec ali naročnik iz
druge države članice kot prejemnik določen kot plačnik DDV ali mu
je bila opravljena dobava blaga v skladu s 46. členom ZDDV-1.
<span style='color:red'>Če ima prejemnik storitve sedež v drugi
državi članici in je za storitev, za  katero velja obrnjena
davčna obveznosti izvajalcu storitve sporočil, da je v pridobivanju
identifikacijske številke za DDV, se navede njegova davčna
številka, navedena na listini</span>. Če je kupec identificiran za
namene DDV v tretji državi, se v tem polju navaja celotna
identifikacijska številke za DDV, tudi koda tretje države (npr.
CHE123456789MWST). <span style='color:red'>Za prejete dobave blaga
ali storitve,</span> <span style='color:red'>kadar je plačnik DDV
prejemnik po 76.a členu ZDDV-1</span> <span style='color:red'>in
za</span> <span style='color:red'>pridobitev blaga ali storitev iz
drugih držav članic EU (ko je prejemnik plačnik
DDV)</span><span style='color:red'>, se to polje pusti prazno ali
pa navede identifikacijska številka za DDV oz. DŠ
dobavitelja.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>10</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P7</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>11</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost dobav blaga in
storitev brez DDV</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost v Sloveniji obdavčljivih dobav blaga in storitev
brez DDV (davčna osnova), ki vključuje: obdavčene dobave blaga in
storitev na ozemlju Slovenije, opravljene osebam ne glede na njihov
status; uporaba blaga za neposlovne namene, za namene opravljanja
dejavnosti, sprememba namembnosti, zadržanje blaga ob prenehanju
opravljanja dejavnosti in opravljanje storitev za neposlovne
namene; dobave blaga na podlagi posebne ureditve za potovalne
agencije, za rabljeno blago, umetniške predmete, zbirke in starine
ter za investicijsko zlato; vrednost oproščenih izvoznih dobav
blaga ter vrednost drugih oproščenih dobav blaga in storitev s
pravico do odbitka DDV. Navede se tudi vrednost prejetih predplačil
in danih dobropisov za dobave blaga in storitev, ki so predmet
obdavčitve v Sloveniji.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>11</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P8</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>11a</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost dobav blaga in
storitev v Sloveniji za samoobdavčitev</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost dobav blaga in opravljenih storitev ter prejetih
predplačil na ozemlju Slovenije, katerih plačnik DDV je prejemnik
teh dobav blaga in storitev iz 76. a člena ZDDV-1. Vrednost (davčno
osnovo) navede davčni zavezanec, ki je opravil tako dobavo.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>12</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P9</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>15</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>oproščene dobave brez
pravice do odbitka DDV</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost oproščenih dobav blaga in storitev brez pravice
do odbitka DDV.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>13</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P10</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>12</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>oproščene dobave blaga in
storitev znotraj Unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost oproščenih dobav blaga, opravljenih davčnim
zavezancem, identificiranim za namene DDV v drugih državah
članicah, ter prenos blaga, ki je del poslovnih sredstev davčnega
zavezanca, v drugo državo članico, o čemer se poroča v
rekapitulacijskem poročilu. Vpisuje se tudi vrednost dobav
storitev, opravljenih davčnim zavezancem in pravnim osebam, ki niso
davčni zavezanci, vendar so identificirane za namene DDV v drugih
državah članicah, o čemer se poroča v rekapitulacijskem
poročilu.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>14</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P11</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>12</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>oproščena tristranska
dobava blaga znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost oproščenih tristranskih dobav blaga (katere je
opravil davčni zavezanec - drugi v verigi), o katerih se poroča v
rekapitulacijskem poročilu.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>15</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P12</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>13</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>prodaja blaga na
daljavo</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost blaga, ki ga odpošlje ali odpelje dobavitelj ali
<span style='color:black'>druga oseba za njegov račun iz Slovenije
v drugo državo članico in je tam nastala obveznost za obračun
DDV</span>, ker je bil presežen vrednostni limit 10.000 evrov
(skupna vrednost dobavljenega blaga na daljavo in storitev iz 30.c
člen ZDDV-1 – glej 30.f člen ZDDV-1), do katerega ni treba
obračunati DDV v tej državi članici, oziroma se je davčni zavezanec
za te dobave prostovoljno identificiral v drugi državi članici. Ne
navaja se vrednosti dobavljenega blaga na daljavo, če davčni
zavezanec <span style='color:black'>za te dobave uporablja posebno
unijsko ureditev VEM/OSS. Ne navaja</span> se tudi vrednosti
dobavljenega blaga na daljavo, če je kraj obdavčitve Slovenije
(prvi odstavek 30.f člena ZDDV-1, te dobave vključi v polje
»vrednost dobav blaga in storitev brez DDV« evidence obračunanega
DDV).</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>16</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P13</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>14</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>prodaja blaga z montažo
ali napeljavo</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost dobave blaga z montažo ali instaliranjem,
opravljene v drugi državi članici, v kateri nastane obveznost za
obračun DDV.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>17</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P14</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>21</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 22%</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV od dobav blaga in storitev, pri
katerih je obveznost za DDV nastala v Sloveniji, po stopnji 22
%.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>18</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P15</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>22</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 9,5%</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV od dobav blaga in storitev, pri
katerih je obveznost za DDV nastala v Sloveniji, po stopnji 9,5
%.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>19</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P16</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>22a</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 5%</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV od dobav blaga in storitev, pri
katerih je obveznost za DDV nastala v Sloveniji, po stopnji 5
%.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>20</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P17</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>23</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 22% za
pridobitev blaga znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 22 %, ki ga davčni
zavezanec obračuna od pridobitev blaga iz drugih držav članic
EU.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>21</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P18</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P23a</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 22% za
prejete storitve znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 22 %, ki ga davčni
zavezanec obračuna od prejetih storitev iz drugih držav članic
EU.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>22</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P19</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>24</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 9,5% za
pridobitev blaga znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 9,5 %, ki ga davčni
zavezanec obračuna od pridobitev blaga iz drugih držav članic
EU.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>23</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P20</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>24a</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 9,5% za
prejete storitve znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 9,5 %, ki ga davčni
zavezanec obračuna od prejetih storitev iz drugih držav članic
EU.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>24</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P21</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>24b</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 5% za
pridobitev blaga znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 5 %, ki ga davčni
zavezanec obračuna od pridobitev blaga iz drugih držav članic
EU.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>25</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P22</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>24c</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 5% za
prejete storitve znotraj unije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 5 %, ki ga davčni
zavezanec obračuna od prejetih storitev iz drugih držav članic
EU.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>26</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P23</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>25</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 22% na
podlagi samoobdavčitve prejemnika blaga in storitev</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 22 %, ki ga obračuna
davčni zavezanec, če mu je opravljena dobava blaga ali storitev ter
dano predplačilo na ozemlju Slovenije in je določen kot plačnik DDV
na podlagi 76.a člena ZDDV-1 (davčna osnova je vključena v polje
»vrednost nabav blaga in storitev v Sloveniji od samoobdavčitve«
evidence odbitka DDV). Navede se tudi vrednost obračunanega DDV po
stopnji 22 %, ki ga obračuna davčni zavezanec, kateremu je
opravljena dobava blaga ali storitev, če te dobave opravi davčni
zavezanec, ki nima sedeža v Sloveniji in v Sloveniji ni
identificiran za namene DDV ter vrednost obračunanega DDV po
stopnji 22 % na dano predplačilo (davčna osnova je vključena v
polje »vrednost nabav blaga in storitev brez DDV« evidence odbitka
DDV). Vrednost obračunanega DDV od prejetih storitev iz drugih
držav članic, katerih kraj obdavčitve je v skladu s prvim odstavkom
25. člena Slovenija, se tu ne navaja.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>27</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P24</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>25a</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 9,5% na
podlagi samoobdavčitve prejemnika blaga in storitev</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 9,5 %, ki ga
obračuna davčni zavezanec, če mu je opravljena dobava blaga ali
storitev ter dano predplačilo na ozemlju Slovenije in je določen
kot plačnik DDV na podlagi 76.a člena ZDDV-1 (davčna osnova je
vključena v polje »vrednost nabav blaga in storitev v Sloveniji od
samoobdavčitve« evidence odbitka DDV). Navede se tudi vrednost
obračunanega DDV po stopnji 9,5 %, ki ga obračuna davčni zavezanec,
kateremu je opravljena dobava blaga ali storitev, če te dobave
opravi davčni zavezanec, ki nima sedeža v Sloveniji in v Sloveniji
ni identificiran za namene DDV ter vrednost obračunanega DDV po
stopnji 9,5 % na dano predplačilo (davčna osnova je vključena v
polje »vrednost nabav blaga in storitev brez DDV« evidence odbitka
DDV). Vrednost obračunanega DDV od prejetih storitev iz drugih
držav članic, katerih kraj obdavčitve je v skladu s prvim odstavkom
25. člena Slovenija, se tu ne navaja.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>28</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P25</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>25b</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV po 5% na
podlagi samoobdavčitve prejemnika blaga in storitev</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost obračunanega DDV po stopnji 5 %, ki ga obračuna
davčni zavezanec, če mu je opravljena dobava blaga ali storitev ter
dano predplačilo na ozemlju Slovenije in je določen kot plačnik DDV
na podlagi 76.a člena ZDDV-1 (davčna osnova je vključena v polje
»vrednost nabav blaga in storitev v Sloveniji od samoobdavčitve«
evidence odbitka DDV). Navede se tudi vrednost obračunanega DDV po
stopnji 5 %, ki ga obračuna davčni zavezanec, kateremu je
opravljena dobava blaga ali storitev, če te dobave opravi davčni
zavezanec, ki nima sedeža v Sloveniji in v Sloveniji ni
identificiran za namene DDV ter vrednost obračunanega DDV po
stopnji 5 % na dano predplačilo (davčna osnova je vključena v polje
»vrednost nabav blaga in storitev brez DDV« evidence odbitka DDV).
Vrednost obračunanega DDV od prejetih storitev iz drugih držav
članic, katerih kraj obdavčitve je v skladu s prvim odstavkom 25.
člena Slovenija, se tu ne navaja.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>29</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P26</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>26</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>obračunan DDV na podlagi
samoobdavčitve od uvoza</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se skupna vrednost obračunanega DDV po stopnjah 22 %, 9,5 %
in 5 % od uvoza. Davčna osnova za obračun DDV je vključena v polje
»vrednost nabav blaga in storitev brez DDV« (polje P8) evidence
odbitka DDV.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>30</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P27</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost dobav s pravico
do odbitka DDV, pri kateri je kraj dobave zunaj Slovenije</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost dobav blaga in storitev, pri katerih je kraj
dobave zunaj Slovenije in od katerih ima davčni zavezanec pravico
do odbitka v skladu z drugim odstavkom 63. člena ZDDV-1. Npr.
navaja se:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style=
'font-family:"Cambria","serif";color:black'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
vrednost storitev, katerih kraj obdavčitve je v skladu s 27. členom
ZDDV-1 zunaj Slovenije,</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style=
'font-family:"Cambria","serif";color:black'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
vrednost dobavljenega blaga na daljavo, če davčni zavezanec za te
dobave v okviru posebnih ureditev VEM/OSS obračunava DDV in ima
pravico do odbitka DDV,</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style=
'font-family:"Cambria","serif";color:black'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
storitve po prvem odstavku 25. člena ZDDV-1, ki so opravljene
davčnim zavezancem s sedežem izven Unije (storitve, katerih kraj
obdavčitve je v skladu s prvim odstavkom 25. člena ZDDV-1 tretja
država ali tretje ozemlje),</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style=
'font-family:"Cambria","serif";color:black'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
storitve, katerih kraj obdavčitve je v skladu s členi 26. do 30.f
druga država članica,</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style=
'font-family:"Cambria","serif";color:black'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
izvoz blaga, ki ni opravljen iz Slovenije (prodaja blaga kupcu iz
tretje države, pri čemer je izvoz, opravljen iz druge države),</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
storitve, katerih kraj obdavčitve je izven Slovenije in za katere
ima davčni zavezanec v skladu s c) točko drugega odstavka 63. člena
ZDDV-1 pravico do odbitka (transakcije, ki so oproščene v skladu s
točkami 1 in 4 (a) do (e) 44. člena ZDDV-1, če ima naročnik sedež
zunaj Unije ali če so te transakcije neposredno povezane z blagom,
namenjenim za izvoz iz Unije.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>31</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P29</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Opomba</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navedejo se lahko morebitne opombe k listini (npr. v primeru
popravka računa št. računa, ki se popravlja, davčne klavzule,
številka MRN ali druge opombe.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>32</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBRAVNAVA</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pogojno</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Način obravnave:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>»1« - obračun</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>»2« - obračun in obresti
(samoprijava 88.b člen)</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>»3« - samo obresti</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se:</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
1 - pri vsaki listini, razen pri tisti, pri kateri se 
uveljavlja samoprijava in se izbere način obravnave 2 ali 3;</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
2 - če davčni zavezanec želi popraviti napako iz preteklih davčnih
obdobij in se razbremeniti odgovornosti za prekršek (premalo
obračunan DDV in obresti po 88.b členu ZDDV-1);</p>
<p class="MsoListParagraph" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent: -18.0pt'>
<span style='font-family:"Calibri","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
3 - če je davčni zavezanec že popravil napako iz preteklih davčnih
obdobij  in se sedaj želi razbremeniti tudi odgovornosti za
prekršek, za kar mora plačati še obresti (premalo obračunan DDV je
že bil izkazan v preteklem obdobju, obračunati bi želel še obresti
po 88.b členu ZDDV-1).</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>33</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBDOBJE88</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pogojno</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Davčno obdobje 88.b
(mmmmllll)</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če se
v polju »Obravnava« izbere način obravnave 2 ali 3, se navede
davčno obdobje, v katerem bi moral biti obračunan davek. To polje
se izpolni, da se zagotovi podatek v razdelku »V.
Samoprijava/popravek« obračuna DDV za izračun obresti, ki se bodo
izračunale po predložitvi evidenc v predizpolnjenem obračunu DDV na
eDavkih.</p>
</td>
</tr>
<tr style='height:2.9pt'>
<td width="47" valign="top" style=
'width:35.5pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:2.9pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>34</p>
</td>
<td width="114" valign="top" style=
'width:85.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:2.9pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>DAVEK88</p>
</td>
<td width="76" valign="top" style=
'width:56.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:2.9pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pogojno</p>
</td>
<td width="81" valign="top" style=
'width:60.85pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:2.9pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="211" valign="top" style=
'width:158.1pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:2.9pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Znesek davka 88.b</p>
</td>
<td width="453" valign="top" style=
'width:340.05pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:2.9pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če se
v polju »Obravnava« izbere način obravnave 2 ali 3, se navede
znesek DDV (pozitivni znesek), ki je predmet popravka. To polje se
izpolni, da se zagotovi podatek v razdelku »V.
Samoprijava/popravek« obračuna DDV za izračun obresti, ki se bodo
izračunale po predložitvi evidenc v predizpolnjenem obračunu DDV na
eDavkih.</p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
<h3 style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:36.0pt; margin-bottom:.0001pt;text-indent:-18.0pt;line-height:normal'>
<span lang="EN-US" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-US">III.<span style=
'font:7.0pt "Times New Roman"'>  </span></span>
<span lang="EN-US" style=
'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-US">Evidenca odbitka DDV</span></h3>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="982" style=
'width:736.85pt;border-collapse:collapse;border:none'>
<thead>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Zap. št.</b></p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Naziv polja</b></p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Polje v obrazcu
DDV-O</b></p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Obvezen
podatek</b></p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b>Opis</b></p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border:solid black 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<b>Podrobnejši opis polja</b></p>
</td>
</tr>
</thead>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>1</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>TIP</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Konstanta »KPR«, določa
tip vrstice.</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Oznaka označuje, da gre za evidenco odbitka DDV.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>2</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ZAPST</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Zap. št. Unikatna
številka znotraj KPR (od 1….). Številke si morajo slediti.</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se zaporedna številka vrstice oz. ti. unikatna številka
vrstice znotraj evidence za posamezno davčno obdobje, za katerega
se predlagajo evidence (od 1 dalje).</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>3</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBDOBJE</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Davčno obdobje: MMMM</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se davčno obdobje, v katerem je bila listina evidentirana in
mora biti enako kot je davčno obdobje za katerega se predlagajo
evidence. Primer: Če se evidenci predlagajo za mesečno obdobje
julij, se navede »0707«, če se evidenci predlagajo za trimesečno
obdobje julij – september, se navede »0709«.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>4</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P2</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>datum knjiženja
listine</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se datum knjiženja listine v evidenco<span class=
"cf01"><span style=
'font-family:"Arial","sans-serif"'>.</span></span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>5</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P3</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>številka listine</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Navede se številka  listine. V
primeru prejetega računa je to številka računa, ki jo je na izdanem
računu navedel dobavitelj kot  izdajatelj 
računa.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>6</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P4</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>datum prejema listine</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se datum prejema listine.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>7</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P5</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>datum listine</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se datum izdaje listine.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>8</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P6</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>firma/ime in sedež
dobavitelja</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navedejo se podatki o dobavitelju - ime in sedež oziroma stalno
oziroma običajno prebivališče.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>9</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P7</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>koda države članice
dobavitelja</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Obvezno se navede koda države članice, ki je dobavitelju/izvajalcu
izdala identifikacijsko številko za DDV, pod katero je opravil
dobavo in je navedena na računu. Če je dobavitelj/izvajalec
identificiran za namene DDV v tretji državi, se v tem polju koda
države ne navaja. V primeru uvoza blaga je to polje vedno prazno.
<span style='color:red'>Koda države članice se navede z velikimi
tiskanimi črkami skladno z ISO 3166.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>10</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P7DS</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>dobaviteljeva
identifikacijska številka za DDV oziroma DŠ (brez kode države)</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a name="_Hlk202534664" id="_Hlk202534664">Navede se
dobaviteljeva/izvajalčeva identifikacijska številka za DDV (brez
kode države) ali nacionalna davčna številka,</a> če je le ta
navedena na listini oziroma davčni zavezanec z njo razpolaga. Če je
dobavitelj/izvajalec iz tretje države, se v primeru
identifikacijske številke za DDV navede tudi koda tretje države
(npr. CHE123456789MWST), <s>če pa se ne razpolaga z
identifikacijsko številko za DDV ali nacionalno davčno številko
dobavitelja/izvajalca storitve, se navede le koda države
dobavitelja/izvajalca storitve (dvomestna koda države po ISO
3166).</s>V primeru uvoza blaga se vedno navede identifikacijska
številka za DDV s kodo države, če se s to številko razpolaga (ne
glede na to, ali je dobavitelj iz tretje države ali druge države
članice). <span style='color:red'>Če  se ne razpolaga z
identifikacijsko številko za DDV ali nacionalno davčno številko
dobavitelja/izvajalca storitve, se navede le koda države
dobavitelja/izvajalca storitve (dvomestna koda države po ISO 3166 z
velikimi tiskanimi črkami</span>)<span style=
'color:red'>.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>11</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P8</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>31</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost nabav blaga in
storitev brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Navede se vrednost nabav blaga in
storitev, ki vključuje nabave blaga in storitev v Sloveniji, od
katerih je bil obračunan DDV, nabave blaga in storitev od davčnih
zavezancev iz tujine, za katere je nastala obveznost za obračun in
plačilo DDV v Sloveniji, in vrednost uvoza blaga, od katerega je
carinski organ ali davčni zavezanec sam obračunal DDV. Ne navedejo
se prejeti računi od malih davčnih zavezancev, ki so na ozemlju
Slovenije oproščeni obračunavanja DDV po posebni ureditvi za male
davčne zavezance (domača in čezmejna SME ureditev), obdavčljivih
preprodajalcev in potovalnih agencij, ki uporabljajo posebne
postopke obdavčenja. Navede se tudi odkupna vrednost nabavljenega
blaga in storitev, od katere se v polju »pavšalno nadomestilo 8 %«
evidence odbitka DDV uveljavlja odbitek od pavšalnega nadomestila.
Vrednosti se navajajo brez DDV.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>12</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P9</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>31a</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost nabav blaga in
storitev v Sloveniji od samoobdavčitve</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost nabav blaga in prejetih storitev ter danih
predplačil na ozemlju Slovenije, katerih plačnik DDV je prejemnik
teh dobav blaga in storitev iz 76.a člena ZDDV-1.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>13</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P10</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>32</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost obdavčenih
pridobitev blaga brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost pridobitev blaga znotraj Unije, ki je predmet
obdavčitve z DDV v Sloveniji. Navede se tudi vrednost tristranskih
pridobitev blaga znotraj Unije, ki jih davčni zavezanec prejme kot
tretji v verigi.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>14</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P11</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>32a</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost obdavčenih
prejetih storitev brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost prejetih storitev znotraj Unije brez DDV in
vrednost danih predplačil v zvezi s storitvami iz prvega odstavka
25. člena ZDDV-1, ki bodo opravljene iz drugih držav članic, ki so
predmet obdavčitve v Sloveniji in pomenijo davčno osnovo, od katere
je treba obračunati DDV. Ne navede se vrednost prejetih storitev,
katerih kraj obdavčitve je na podlagi prvega odstavka 25. člena
ZDDV-1 Slovenija, če te storitve opravi davčni zavezanec iz druge
države članice, ki v Sloveniji uporablja oprostitev obračunavanja
DDV (čezmejno SME ureditev).</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>15</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P12</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>34</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost obdavčenih nabav
nepremičnin brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Navede se vrednost nabav nepremičnin, od
katerih je obračunan DDV (ta vrednost je vključena tudi v polju
»vrednost nabav blaga in storitev brez DDV« (polje P8) ali
»vrednost nabav blaga in storitev v Sloveniji od samoobdavčitve«
(polje P9) evidence odbitka DDV.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>16</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P13</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>35</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost obdavčenih nabav
drugih osnovnih sredstev brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Navede se vrednost nabav drugih osnovnih
sredstev, od katerih je obračunan DDV (ta vrednost je vključena
tudi v polju »vrednost nabav blaga in storitev brez DDV« (polje
P8), »vrednost nabav blaga in storitev v Sloveniji od
samoobdavčitve« (polje P9), »vrednost obdavčenih pridobitev blaga
brez DDV« (polje P10) evidence odbitka DDV.</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>17</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P14</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>33</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>oproščene nabave in
pridobitve</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navedejo se vrednosti oproščenih nabav na domačem trgu, oproščenih
pridobitev blaga znotraj Unije (na primer če bi bila dobava tega
blaga, ki bi jo opravil davčni zavezanec v Sloveniji, v vsakem
primeru oproščena plačila DDV), oproščenih prejetih storitev
znotraj Unije ali iz tretjih držav in vrednost uvoza, ki je
oproščen plačila DDV. Na navede se vrednost nabav blaga ali
storitev, katerih kraj obdavčitve je Slovenije, če dobavitelj ali
izvajalec iz druge države članice v Sloveniji uporablja oprostitev
obračunavanja DDV (čezmejna SME ureditev). Navede se tudi vrednost
tristranskih pridobitev blaga znotraj Unije, ki jih davčni
zavezanec prejme kot drugi v verigi.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>18</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P15</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>34</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost oproščenih nabav
nepremičnin brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Vpisuje se vrednost oproščenih nabav
nepremičnin (ta vrednost je vključena tudi v polju »oproščene
nabave in pridobitve« (polje P14) evidence odbitka DDV).</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>19</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P16</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>35</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>vrednost oproščenih nabav
drugih osnovnih sredstev brez DDV</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='color:black'>Navede se vrednost oproščenih nabav
drugih osnovnih sredstev (ta vrednost je vključena tudi v polju
»oproščene nabave in pridobitve« (polje P14) evidence odbitka
DDV).</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>20</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P17</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>DDV, ki se ne odbija</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost DDV, za katerega davčni zavezanec nima pravice
do odbitka DDV, zato ker npr.:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span lang="PL" style='font-family:"Aptos","sans-serif"' xml:lang=
"PL">-<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
bo blago/storitve uporabil <span lang="PL" xml:lang="PL">za namene
transakcij, ki so oproščene plačila DDV in ne dajejo pravice do
odbitka ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'>
<span style='font-family:"Aptos","sans-serif"'>-<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<span lang="PL" xml:lang="PL">gre za blago/storitve iz 66. člena
ZDDV-1, za katerega ZDDV-1 izrecno določa omejitev pravice do
odbitka DDV in hkrati ne gre za blago/storitve, za katere 66.a člen
ZDDV-1 določa izjemo od omejitve odbitka DDV...</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>21</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P18</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>41</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>odbitni DDV 22 %</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost odbitka DDV od nabav blaga in storitev,
pridobitev blaga in prejema storitev iz drugih držav članic EU ter
od uvoza po stopnji 22 %.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>22</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P19</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>42</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>odbitni DDV 9,5 %</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost odbitka DDV od nabav blaga in storitev,
pridobitev blaga in prejema storitev iz drugih držav članic EU ter
od uvoza po stopnji 9,5 %.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>23</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P20</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>42a</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>odbitni DDV 5 %</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se vrednost odbitka DDV od nabav blaga in storitev,
pridobitev blaga in prejema storitev iz drugih držav članic EU ter
od uvoza po stopnji 5 %.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>24</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P21</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>43</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pavšalno nadomestilo 8
%</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se znesek odbitka pavšalnega nadomestila v višini 8 %
odkupne vrednosti.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>25</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>P22</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Opombe</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navedejo se morebitne opombe k listini, npr. <span style=
'color: black'>če davčni zavezanec - prejemnik računa na prejetem
računu za potrebe svojega knjigovodstva dodeli še svojo evidenčno
oznako, številka MRN, davčne klavzule…</span></p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>26</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBRAVNAVA</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pogojno</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>da</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Način obravnave:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>»1« - obračun</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>»2« - obračun in obresti
(samoprijava 88.b člen)</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>»3« - samo obresti</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
Navede se:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'>
- 1 – pri vsaki listini, razen pri tisti, pri kateri se 
uveljavlja samoprijava in se izbere način obravnave 2 ali 3;</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'>
- 2 - če davčni zavezanec želi popraviti napako iz preteklih
davčnih obdobij in se razbremeniti odgovornosti za prekršek
(previsok odbitek DDV in obresti po 88.b členu ZDDV-1);</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'>
- 3 - če je davčni zavezanec že popravil napako iz preteklih
davčnih obdobij in se želi razbremeniti tudi odgovornosti za
prekršek (preuranjen odbitek DDV je že bil izkazan v preteklem
obdobju, obračunati bi želel še obresti po 88.b členu ZDDV-1).</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>27</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>OBDOBJE88</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pogojno</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Davčno obdobje 88.b
(mmmmllll)</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če se
v polju »Obravnava« izbere način obravnave 2 ali 3, se navede
davčno obdobje, v katerem je bil uveljavljen preuranjen/neupravičen
odbitek DDV. To polje se izpolni, da se zagotovi podatek v razdelku
»V. Samoprijava/popravek« obračuna DDV za izračun obresti, ki se
bodo izračunale po predložitvi evidenc v predizpolnjenem obračunu
DDV na eDavkih.</p>
</td>
</tr>
<tr>
<td width="47" valign="top" style=
'width:35.2pt;border:solid black 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>28</p>
</td>
<td width="113" valign="top" style=
'width:85.0pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>DAVEK88</p>
</td>
<td width="66" valign="top" style=
'width:49.6pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>pogojno</p>
</td>
<td width="67" valign="top" style=
'width:50.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>ne</p>
</td>
<td width="217" valign="top" style=
'width:162.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>Znesek davka 88.b</p>
</td>
<td width="472" valign="top" style=
'width:354.35pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če se
v polju »Obravnava« izbere način obravnave 2 ali 3, se navede
znesek DDV (pozitivni znesek), ki je predmet popravka. To polje se
izpolni, da se zagotovi podatek v razdelku »V.
Samoprijava/popravek« obračuna DDV za izračun obresti, ki se bodo
izračunale po predložitvi evidenc v predizpolnjenem obračunu DDV na
eDavkih.</p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'> </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<i><span style='font-size:11.0pt'>Vir: Spletne strani Finančne
uprave Republike Slovenije [18.08.2025 in
25.08.2025].</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:11.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.0pt'>Vsebina pojasnila / mnenja
FURS-MF temelji na naslednji zakonodaji (zakonski in podzakonski
predpisi):</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'>
<span style='font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<i><u><span style='font-size:11.0pt;color:red'><a href=
"https://www.superdavki.com/article/25442/ref_cat/90" target=
"_top">Zakon o davku na dodano vrednost -
ZDDV-1</a></span></u></i><i><span style='font-size:11.0pt'>, Uradni
list RS, št. 13/11-UPB3, 18/11-ZDDV-1D, 78/11-ZDDV-1E,
38/12-ZDDV-1F, 83/12-ZDDV-1G, 46/13-ZIPRS1314-A, 86/14-ZDDV-1H,
90/15-ZDDV-1I, 77/18-ZDDV-1J, 59/19-ZDDV-1K, 72/19-ZDDV-1L,
175/20-ZIUOPDVE, 203/20-ZIUPOPDVE, 112/21-ZIUPGT, 196/21-ZDOsk,
206/21-ZDUPŠOP, 3/22-ZDDV-1M, 29/22-ZUOPDCE, 114/22-ZNUDDVE,
141/22-ZNUNBZ, 40/23-ZDavPR-B, 84/23-ZDOsk-1, 122/23-ZDDV-1N in
104/24-ZDDV-1O.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<i><u><span style='font-size:11.0pt;color:red'><a href=
"https://www.superdavki.com/article/25667/ref_cat/91" target=
"_top">Pravilnik o izvajanju Zakona o davku na dodano vrednost -
PZDDV</a></span></u></i><i><span style='font-size:11.0pt'>, Uradni
list RS, št. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09, 27/10,
104/10, 110/10, 82/11, 106/11, 108/11, 102/12, 54/13, 85/14, 95/14,
39/16, 45/16, 86/16, 50/17, 84/18, 77/19, 58/21, 205/21, 16/22,
82/22, 17/23, 133/23 in 112/24.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<i><span style='font-size:11.0pt'><a href=
"https://www.superdavki.com/article/25671/ref_cat/91" target=
"_top">Pravilnik o vsebini, obliki, načinu in rokih za predložitev
izpisa podatkov iz elektronsko vodenih poslovnih knjig in evidenc
zavezanca za davek</a>, Uradni list RS, št. 59/07, 126/07, 107/09,
55/13, 77/19 in 112/24.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.0pt'> </span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.0pt'>OPOMBA: Zapis zakonodaje, na
katerem temelji pojasnilo FURS-MF, je pripis
uredništva.</span></i></p>
<p class="PODNASLOV0"><i><span style=
'font-size:11.0pt'> </span></i></p>
</div>
<div><br clear="all" />
<hr align="left" size="1" width="33%" />
<div id="ftn1">
<p class="MsoFootnoteText"><a href="#_ftnref1" name="_ftn1" title=
"" id="_ftn1"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></span></a>
<span style='font-size:10.0pt'>85. člen Zakona o davku na dodano
vrednost - ZDDV-1.</span></p>
</div>
<div id="ftn2">
<p class="MsoFootnoteText"><a href="#_ftnref2" name="_ftn2" title=
"" id="_ftn2"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[2]</span></span></span></span></a>
<span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[2]</span></span></span><span style='background:white'>Atipična
identifikacija za namene DDV davčnega zavezanca na podlagi četrtega
odstavka 78. člena ZDDV-1, po katerem se mora identificirati za
namene DDV vsak davčni zavezanec, ki ima sedež v Sloveniji in
opravlja storitve na ozemlju druge države članice, za katere je
plačnik DDV v skladu s 196. členom Direktive Sveta
2006/112/ES izključno prejemnik storitev in vsak davčni
zavezanec, za katerega se na ozemlju Republike Slovenije opravijo
storitve, za katere je v skladu s 3. točko prvega odstavka 76.
člena dolžan plačati DDV.</span></span></p>
</div>
<div id="ftn3">
<p class="MsoFootnoteText"><a href="#_ftnref3" name="_ftn3" title=
"" id="_ftn3"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[3]</span></span></span></span></a>
<span style='font-size:10.0pt'>Atipična identifikacija za namene
DDV davčnega zavezanca na podlagi tretjega odstavka 78. člena
ZDDV-1, po katerem se mora identificirati davčni zavezanec, ki
<span style='background:white'>v Sloveniji pridobiva blago iz
drugih držav članic od davčnih zavezancev, identificiranih za
namene DDV, če skupna vrednost pridobitev blaga znotraj Unije v
tekočem in preteklem koledarskem letu preseže znesek 10.000
evrov.</span></span></p>
</div>
<div id="ftn4">
<p class="MsoFootnoteText"><a href="#_ftnref4" name="_ftn4" title=
"" id="_ftn4"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[4]</span></span></span></span></a>
<span style='font-size:10.0pt'>Več o tej oprostitvi je pojasnjeno v
<a href="https://www.superdavki.com/article/25738/ref_cat/41"
target="_top">podrobnejšem opisu Posebna ureditev za male davčne
zavezance, točka 3.0 Domača SME ureditev</a>.</span></p>
</div>
<div id="ftn5">
<p class="MsoFootnoteText"><a href="#_ftnref5" name="_ftn5" title=
"" id="_ftn5"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[5]</span></span></span></span></a>
<span style='font-size:10.0pt'>Več o tej oprostitvi je pojasnjeno v
<a href="https://www.superdavki.com/article/25738/ref_cat/41"
target="_top">podrobnejšem opisu Posebna ureditev za male davčne
zavezance, točka 4.0 Čezmejna SME ureditev</a>.</span></p>
</div>
<div id="ftn6">
<p class="MsoFootnoteText"><a href="#_ftnref6" name="_ftn6" title=
"" id="_ftn6"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[6]</span></span></span></span></a>
<span style='font-size:10.0pt'>Če na ozemlju Slovenije opravljajo
le transakcije davčnim zavezancem, identificiranim za namene DDV,
ki so na podlagi tretjega odstavka 76. člena ZDDV-1 kot prejemniki
teh transakcij določeni kot plačniki DDV.</span></p>
</div>
<div id="ftn7">
<p class="MsoFootnoteText"><a href="#_ftnref7" name="_ftn7" title=
"" id="_ftn7"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[7]</span></span></span></span></a>
<span style='font-size:10.0pt'>Šesti odstavek 85. člena ZDDV-1 in
prvi odstavek 150.a člena Pravilnika o izvajanju Zakona o davku na
dodano vrednost - Pravilnik.</span></p>
</div>
<div id="ftn8">
<p class="MsoFootnoteText"><a href="#_ftnref8" name="_ftn8" title=
"" id="_ftn8"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[8]</span></span></span></span></a>
<span style='font-size:10.0pt'>Šesti odstavek 85. člena ZDDV-1 in
drugi odstavek 150.a člena Pravilnika.</span></p>
</div>
<div id="ftn9">
<p class="MsoFootnoteText"><a href="#_ftnref9" name="_ftn9" title=
"" id="_ftn9"><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt'><span class="MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[9]</span></span></span></span></a>
<span style='font-size:10.0pt'>Tretji odstavek 150.a člena
Pravilnika.</span></p>
</div>
<div id="ftn10">
<p class="MsoFootnoteText"><a href="#_ftnref10" name="_ftn10"
title="" id="_ftn10"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[10]</span></span></span></span></a>
<span style='font-size:10.0pt'>Glej drugi odstavek 85.b in 89. člen
ZDDV-1.</span></p>
</div>
<div id="ftn11">
<p class="MsoFootnoteText"><a href="#_ftnref11" name="_ftn11"
title="" id="_ftn11"><span class=
"MsoFootnoteReference"><span class="MsoFootnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>
[11]</span></span></span></a> <span style='font-size:8.0pt'>150.b
člen Pravilnika.</span></p>
</div>
<div id="ftn12">
<p class="MsoFootnoteText"><a href="#_ftnref12" name="_ftn12"
title="" id="_ftn12"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[12]</span></span></span></span></a>
<span style='font-size:10.0pt'>85.b člen ZDDV-1.</span></p>
</div>
<div id="ftn13">
<p class="MsoFootnoteText"><a href="#_ftnref13" name="_ftn13"
title="" id="_ftn13"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[13]</span></span></span></span></a>
<span style='font-size:10.0pt'>Tretji odstavek 85.b člena
ZDDV-1.</span></p>
</div>
<div id="ftn14">
<p class="MsoFootnoteText"><a href="#_ftnref14" name="_ftn14"
title="" id="_ftn14"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[14]</span></span></span></span></a>
<span style='font-size:10.0pt'>Prvi odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn15">
<p class="MsoFootnoteText"><a href="#_ftnref15" name="_ftn15"
title="" id="_ftn15"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[15]</span></span></span></span></a>
<span style='font-size:10.0pt'>Drugi odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn16">
<p class="MsoFootnoteText"><a href="#_ftnref16" name="_ftn16"
title="" id="_ftn16"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[16]</span></span></span></span></a>
<span style='font-size:10.0pt'>Tretji odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn17">
<p class="MsoFootnoteText"><a href="#_ftnref17" name="_ftn17"
title="" id="_ftn17"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[17]</span></span></span></span></a>
<span style='font-size:10.0pt'>Četrti odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn18">
<p class="MsoFootnoteText"><a href="#_ftnref18" name="_ftn18"
title="" id="_ftn18"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[18]</span></span></span></span></a>
<span style='font-size:10.0pt'>Peti odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn19">
<p class="MsoFootnoteText"><a href="#_ftnref19" name="_ftn19"
title="" id="_ftn19"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[19]</span></span></span></span></a>
<span style='font-size:10.0pt'>Glej še poglavje 1.2.3.</span></p>
</div>
<div id="ftn20">
<p class="MsoFootnoteText"><a href="#_ftnref20" name="_ftn20"
title="" id="_ftn20"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[20]</span></span></span></span></a>
<span style='font-size:10.0pt'>Šesti odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn21">
<p class="MsoFootnoteText"><a href="#_ftnref21" name="_ftn21"
title="" id="_ftn21"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[21]</span></span></span></span></a>
<span style='font-size:10.0pt'>Sedmi odstavek 88.d člena
ZDDV-1.</span></p>
</div>
<div id="ftn22">
<p class="MsoFootnoteText"><a href="#_ftnref22" name="_ftn22"
title="" id="_ftn22"><span class=
"MsoFootnoteReference"><span style='font-size:10.0pt'><span class=
"MsoFootnoteReference"><span style=
'font-size:10.0pt;font-family:"Arial","sans-serif"'>[22]</span></span></span></span></a>
<span style='font-size:10.0pt'>Sedmi odstavek 88.d člena
ZDDV-1.</span></p>
</div>
</div>
</body>
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