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3 razlogi za "DDVpoznavalca"
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POVEČANJE STOPENJ DDV PO ZIPRS1314-A
(27.06.2013)
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text-transform:uppercase;mso-font-kerning:18.0pt;mso-fareast-language:SL'> <![if !supportEmptyParas]> <![endif]></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <a name="c21362" id="c21362"></a><b><span style= 'mso-bidi-font-family:Arial; mso-fareast-language:SL'>Pojasnilo DURS, št. 4230-360780/2013-2 01-620-05, 5. 6. 2013</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>V Uradnem listu RS, št. 46/13 je bil dne 29. 5. 2013 objavljen Zakon o spremembah in dopolnitvah Zakona o izvrševanju proračunov Republike Slovenije za leti 2013 in 2014 (ZIPRS1314-A), ki začne veljati 30. 5. 2013, uporabljati pa se začne 1. 6. 2013. Z 10. členom ZIPRS1314-A, s katerim je v ZIPRS1314 dodan nov 60.a člen, se s 1. 7. 2013 dvigne splošna stopnja DDV na 22 % in nižja stopnja DDV na 9,5 %. V zvezi s povečanjem stopenj DDV v nadaljevanju pojasnjujemo:</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>ZIPRS1314-A določa, da se, ne glede na prvi in drugi odstavek 41. člena Zakona o davku na dodano vrednost – ZDDV-1 (Uradni list RS, št. 13/11-UPB3, 18/11, 78/11, 38/12, 83/12, 14/13), od vključno 1. 7. 2013 dalje, DDV obračunava in plačuje po splošni stopnji 22 % od davčne osnove po ZDDV-1 in po nižji stopnji 9,5 % od davčne osnove po ZDDV-1 (za dobave blaga in storitev iz Priloge I, ki je priloga ZDDV-1 in njegov sestavni del).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Z ZIPRS1314-A je določena tudi prehodna ureditev za uveljavitev novih stopenj DDV.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>V zvezi z obveznostjo obračuna DDV prehodna ureditev izhaja iz trenutka nastanka obveznosti obračuna DDV, kot je določen v 32. do 35. členu ZDDV-1. V primerih, da je del dobave blaga ali storitev dejansko opravljen pred uvedbo novih stopenj DDV, del pa po njihovi uvedbi, davčni zavezanec obračuna DDV za celotno dobavo po novih stopnjah. Od delnih dobav blaga ali storitev, opravljenih pred 1. 7. 2013, pa lahko davčni zavezanec na dan 30. 6. 2013 obračuna DDV po stopnjah, ki veljata pred 1. 7. 2013, če je račun za že opravljene dobave izdan najkasneje do 20. 7. 2013. Navedeni datum izdaje računa je določen z vidika enake obravnave davčnih zavezancev glede na skrajni rok za predložitev obračuna DDV. Znesek tako obračunanega DDV se vključi v obračun DDV za davčno obdobje junij 2013 oziroma april – junij 2013.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Predvideni sta tudi prehodni določbi v primeru prejema predplačil. Če davčni zavezanec prejme celotno predplačilo za dobavo blaga ali storitev, ki bo v celoti opravljena po spremembi stopenj DDV, se DDV od predplačila obračuna po do sedaj veljavnih stopnjah. Če pa je prejeto predplačilo le delno, se DDV obračuna po do sedaj veljavnih stopnjah le od zneska prejetega predplačila, od preostanka zneska pa po novih stopnjah DDV.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Smiselno se navedeni prehodni določbi v zvezi s prejetimi predplačili uporabljata tudi v primeru izvršenih predplačil za bodoče čezmejne storitve, ki jih opravi davčni zavezanec, ki nima sedeža v Sloveniji in za katere je davčni zavezanec, ki je identificiran za namene DDV v Sloveniji, dolžan plačati DDV kot prejemnik storitve v skladu s 3. točko prvega odstavka 76. člena ZDDV-1 in v primerih iz 33.a člena ZDDV-1, v skladu s katerim mora davčni zavezanec, ki je identificiran za namene DDV in je določen kot plačnik DDV na podlagi 76.a člena ZDDV-1, obračunati DDV od danih predplačil.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Iz navedenega izhaja, da se novi stopnji DDV obračunavata in plačujeta od transakcij, ki so predmet obdavčitve po ZDDV-1, to je od dobav blaga, opravljanja storitev, vključno od prejetega blaga ali storitev, za katere je DDV dolžan plačati prejemnik blaga ali storitev kot plačnik DDV v skladu s 76. in 76.a členom ZDDV-1, od pridobitev blaga znotraj Unije in od uvoza blaga, in sicer pod pogojem, da je obveznost obračuna DDV za navedene transakcije po ZDDV-1 nastala po 1. 7. 2013 v Sloveniji.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Ob upoštevanju navedenega je glede obveznosti obračuna DDV v zvezi s transakcijami, ki so predmet DDV, torej potrebno upoštevati naslednje:</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>I. Dobave, v celoti opravljene do vključno 30. 6. 2013</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Za dobave blaga in storitev, ki so v celoti opravljene do vključno 30. 6. 2013 se uporabi stopnja DDV, ki je veljala pred spremembo stopenj (stara stopnja), pri tem datum izdaje računa ni pomemben.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Tabela 1: Primeri uporabe stopnje DDV za dobave blaga ali storitev, v celoti opravljene do vključno 30. 6. 2013</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <div align="center"> <table border="1" cellspacing="0" cellpadding="0" width="568" style='width:426.0pt; border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt; mso-padding-alt:0cm 5.4pt 0cm 5.4pt'> <tr> <td width="37%" valign="top" style= 'width:37.0%;border:solid windowtext .5pt; background:#F2F2F2;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Opravljena dobava<a name="c21363" id="c21363"></a></span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Datum izdaje računa za opravljeno dobavo</span></p> </td> <td width="39%" valign="top" style= 'width:39.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Uporaba stopnje DDV na računu</span></p> </td> </tr> <tr> <td width="37%" valign="top" style= 'width:37.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> v celoti do vključno 30. 6. 2013</span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 20. 7. 2013</span></p> </td> <td width="39%" valign="top" style= 'width:39.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 20 % oziroma 8,5 %</span></p> </td> </tr> <tr> <td width="37%" valign="top" style= 'width:37.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> v celoti do vključno 30. 6. 2013</span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 21. 7. 2013</span></p> </td> <td width="39%" valign="top" style= 'width:39.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 20 % oziroma 8,5 %</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <a name="c21364" id="c21364"></a><b><span style= 'mso-bidi-font-family:Arial; mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>II. Delne dobave blaga ali storitev, katerih del je opravljen pred 1. 7. 2013, preostali del pa po tem datumu</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>V primerih, ko je del dobave blaga ali storitev dejansko opravljen pred uvedbo novih stopenj DDV, del pa po njihovi uvedbi, davčni zavezanec obračuna DDV za celotno dobavo po novih stopnjah. Ne glede na prejšnji stavek pa davčni zavezanec lahko na dan 30. 6. 2013 od delnih dobav blaga ali storitev, opravljenih pred 1. 7. 2013, obračuna DDV po stopnjah, ki so veljale pred 1. 7. 2013, če je račun za že opravljene dobave izdan najkasneje do 20. 7. 2013.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Izdaja računa iz prejšnjega stavka pa ni pomembna pri tistih dobavah blaga ali storitev, od katerih so v skladu s 76. in 76.a členom ZDDV-1 DDV dolžni plačati prejemniki blaga ali storitev (pridobitve blaga znotraj Unije, prejem blaga ali storitev, od katerih so DDV dolžni plačati prejemniki blaga ali storitev kot plačniki DDV ter uvoz blaga). V teh primerih računa ne izda davčni zavezanec, ki je določen kot oseba, ki mora plačati DDV in tudi na samo izdajo računa ne more vplivati. Pomembno je, da davčni zavezanec prejme vse potrebne informacije, na podlagi katerih je mogoče ugotoviti, kdaj je obveznost obračuna DDV nastala ter davčno osnovo, od katere je potrebno obračunati DDV. Stopnja, po kateri se obdavči taka dobava blaga ali storitev, je tako odvisna od tega, kdaj nastane obveznost obračuna DDV v skladu z določbami 33. do 35. člena ZDDV-1.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Iz tabele v nadaljevanju je razvidno, katera stopnja DDV se uporabi glede na opravljeno dobavo in datum izdaje računa za opravljeno dobavo.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Tabela 2: Primeri uporabe stopnje DDV za delne dobave blaga ali storitev</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <div align="center"> <table border="1" cellspacing="0" cellpadding="0" width="568" style='width:426.0pt; border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt; mso-padding-alt:0cm 5.4pt 0cm 5.4pt'> <tr> <td width="38%" valign="top" style= 'width:38.0%;border:solid windowtext .5pt; background:#F2F2F2;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Opravljena dobava<a name="c21365" id="c21365"></a></span></p> </td> <td width="23%" valign="top" style= 'width:23.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Datum izdaje računa za opravljeno dobavo</span></p> </td> <td width="39%" valign="top" style= 'width:39.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Uporaba stopnje DDV na računu</span></p> </td> </tr> <tr> <td width="38%" valign="top" style= 'width:38.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> delno:</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> - prvi del do vključno 30. 6. 2013</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> - drugi del 5. 7. 2013</span></p> </td> <td width="23%" valign="top" style= 'width:23.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 20. 7. 2013</span></p> </td> <td width="39%" valign="top" style= 'width:39.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> - za prvi del 20 % oziroma 8,5 %</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> - za drugi del 22 % oziroma 9,5 %</span></p> </td> </tr> <tr> <td width="38%" valign="top" style= 'width:38.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> delno:</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> - prvi del do vključno 30. 6. 2013</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> - drugi del 5. 7. 2013</span></p> </td> <td width="23%" valign="top" style= 'width:23.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 21. 7. 2013</span></p> </td> <td width="39%" valign="top" style= 'width:39.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 % oziroma 9,5 %</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <a name="c21366" id="c21366"></a><b><span style= 'mso-bidi-font-family:Arial; mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>III. Pridobitev blaga znotraj Unije</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Pri pridobitvah blaga znotraj Unije obveznost obračuna DDV nastane na dan izdaje računa. Če račun ni izdan, nastane obveznost obračuna DDV najkasneje 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Več o nastanku obveznosti obračuna DDV od pridobitev blaga znotraj Unije je navedeno v pojasnilu objavljenem na <a href= "http://www.ddvpoznavalec.si/prikaziClanek/83/2506/clanek.html" target="_top"><span style='color:#529CBA'>spletni strani DURS</span></a>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Tabela 3: Primeri uporabe stopnje DDV pri pridobitvah blaga znotraj Unije</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <div align="center"> <table border="1" cellspacing="0" cellpadding="0" width="573" style='width:429.75pt; border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt; mso-padding-alt:0cm 5.4pt 0cm 5.4pt'> <tr> <td width="18%" valign="top" style= 'width:18.0%;border:solid windowtext .5pt; background:#F2F2F2;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Pridobitev blaga<a name="c21367" id="c21367"></a></span></p> </td> <td width="16%" valign="top" style= 'width:16.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Izdaja računa</span></p> </td> <td width="26%" valign="top" style= 'width:26.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Obveznost obračuna DDV od pridobitve</span></p> </td> <td width="15%" valign="top" style= 'width:15.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Mesec prejema računa</span></p> </td> <td width="24%" valign="top" style= 'width:24.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Uporaba stopnje DDV za obračun DDV od pridobitve</span></p> </td> </tr> <tr> <td width="18%" valign="top" style= 'width:18.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="16%" valign="top" style= 'width:16.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> ni izdan</span></p> </td> <td width="26%" valign="top" style= 'width:26.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 15. 7. 2013</span></p> </td> <td width="15%" valign="top" style= 'width:15.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> ni prejet</span></p> </td> <td width="24%" valign="top" style= 'width:24.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 % oziroma 9,5 %</span></p> </td> </tr> <tr> <td width="18%" valign="top" style= 'width:18.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="16%" valign="top" style= 'width:16.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="26%" valign="top" style= 'width:26.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="15%" valign="top" style= 'width:15.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> junij, julij</span></p> </td> <td width="24%" valign="top" style= 'width:24.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 20 % oziroma 8,5 %</span></p> </td> </tr> <tr> <td width="18%" valign="top" style= 'width:18.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="16%" valign="top" style= 'width:16.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 1. 7. 2013</span></p> </td> <td width="26%" valign="top" style= 'width:26.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 1. 7. 2013</span></p> </td> <td width="15%" valign="top" style= 'width:15.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> julij</span></p> </td> <td width="24%" valign="top" style= 'width:24.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 % oziroma 9,5 %</span></p> </td> </tr> <tr> <td width="18%" valign="top" style= 'width:18.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="16%" valign="top" style= 'width:16.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 21. 7. 2013</span></p> </td> <td width="26%" valign="top" style= 'width:26.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 15. 7. 2013</span></p> </td> <td width="15%" valign="top" style= 'width:15.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> julij</span></p> </td> <td width="24%" valign="top" style= 'width:24.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 % oziroma 9,5 %</span></p> </td> </tr> <tr> <td width="18%" valign="top" style= 'width:18.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 30. 6. 2013</span></p> </td> <td width="16%" valign="top" style= 'width:16.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 28. 6. 2013</span></p> </td> <td width="26%" valign="top" style= 'width:26.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 15. 7. 2013</span></p> </td> <td width="15%" valign="top" style= 'width:15.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> junij</span></p> </td> <td width="24%" valign="top" style= 'width:24.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 % oziroma 9,5 %</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <a name="c21368" id="c21368"></a><b><span style= 'mso-bidi-font-family:Arial; mso-fareast-language:SL'>IV. Prejeta predplačila za dobave</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Davčni zavezanec, ki pred 1. 7. 2013 prejme celotno plačilo za dobavo blaga ali storitev, ki bo v celoti opravljena po tem datumu, obračuna DDV po stopnjah, ki veljata pred 1. 7. 2013.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Davčni zavezanec, ki pred 1. 7. 2013 prejme delno plačilo za dobavo blaga ali storitev, ki bo v celoti opravljena po tem datumu, od zneska prejetega predplačila obračuna DDV po stopnjah, ki veljata pred 1. 7. 2013, od preostalega zneska za plačilo pa po stopnjah, ki veljata od 1. 7. 2013 dalje.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Enako velja tudi za obračun DDV od izvršenih predplačil, za katera je dolžan DDV obračunati prejemnik na podlagi petega odstavka 33. člena (v primerih izvršenih predplačil za bodoče čezmejne storitve, ki jih opravi davčni zavezanec, ki nima sedeža v Sloveniji) in 33.a člena ZDDV-1 (v primerih dobave blaga in storitev iz 76. člena ZDDV-1).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Od izvršenih predplačil za pridobitev blaga znotraj Unije obveznost za obračun DDV ne nastane.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>V. Popravek davčne osnove po drugem odstavku 39. člena ZDDV-1</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Davčni zavezanec, ki popravi davčno osnovo, uporabi davčno stopnjo, ki je izkazana na računih oziroma drugih dokumentih, ki služijo kot račun, na katere se popravek nanaša (staro stopnjo), ne glede na to, kdaj so oziroma bodo listine za popravek davčne osnove izdane.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>VI. Primeri</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Tabela 4: Primeri uporabe stopnje DDV pri vnaprej plačani naročnini in najemnini, pri opravljenih klicih v obdobju in pri poračunu porabe energije za obdobje</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <div align="center"> <table border="1" cellspacing="0" cellpadding="0" width="573" style='width:429.75pt; border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt; mso-padding-alt:0cm 5.4pt 0cm 5.4pt'> <tr> <td width="27%" valign="top" style= 'width:27.0%;border:solid windowtext .5pt; background:#F2F2F2;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Predmet <a name="c21369" id="c21369"></a></span></p> </td> <td width="20%" valign="top" style= 'width:20.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Datum izdaje računa</span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Obveznost za obračun DDV</span></p> </td> <td width="28%" valign="top" style= 'width:28.0%;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;background:#F2F2F2; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Uporaba stopnje DDV na računu</span></p> </td> </tr> <tr> <td width="27%" valign="top" style= 'width:27.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Vnaprej <u>plačana</u> naročnina in najemnina npr. za mesec julij do vključno 30. 6. 2013</span></p> </td> <td width="20%" valign="top" style= 'width:20.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 12. 6. 2013*</span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> dan prejema plačila</span></p> </td> <td width="28%" valign="top" style= 'width:28.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 20 % oziroma 8,5 %</span></p> </td> </tr> <tr> <td width="27%" valign="top" style= 'width:27.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Opravljeni klici za obdobje od 5.6. do 5. 7. 2013</span></p> </td> <td width="20%" valign="top" style= 'width:20.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 15. 7. 2013*</span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> v trenutku, ko poteče obdobje, na katerega se račun nanaša</span></p> </td> <td width="28%" valign="top" style= 'width:28.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 %</span></p> </td> </tr> <tr> <td width="27%" valign="top" style= 'width:27.0%;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> Poračun porabe (npr. električne energije) za obdobje od 1.1.13 do 31.12.13, na podlagi popisa števca na dan 31.12.2013</span></p> </td> <td width="20%" valign="top" style= 'width:20.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 15. 1. 2014*</span></p> </td> <td width="25%" valign="top" style= 'width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> v trenutku, ko poteče obdobje, na katerega se račun nanaša</span></p> </td> <td width="28%" valign="top" style= 'width:28.0%;border-top:none;border-left: none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;color:#323232;mso-fareast-language: SL'> 22 % oziroma 9,5 % (popis števca na dan 30. 6. 2013 ni opravljen)</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>*V teh primerih datum izdaje računa ni pomemben.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <a name="c21370" id="c21370"></a><b><span style= 'mso-bidi-font-family:Arial; mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>VII. Sprememba davčne stopnje in sklepanje aneksov</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'>ZIPRS1314-A in ZDDV-1 ne urejata vprašanja ali je zaradi spremembe stopenj DDV treba spreminjati pogodbe oz. sklepati anekse k pogodbam zaradi spremembe stopenj temveč je to stvar pogodbenih določil. To pomeni, da je spreminjanje pogodbenih določil stvar dogovora pogodbenih strank oziroma se, če takega dogovora ni, v zvezi z navedenim upoštevajo veljavni predpisi, ki urejajo področje obligacijskih razmerij.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style= 'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i style='mso-bidi-font-style:normal'><span style= 'font-size:11.5pt; mso-bidi-font-family:Arial'>Vir: Spletne strani Davčne uprave Republike Slovenije [10.06.2013].</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'> <i><span style= 'font-size:11.5pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i style='mso-bidi-font-style:normal'><span style= 'font-size:11.5pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'> Vsebina pojasnila / mnenja DURS-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; mso-list:l20 level1 lfo14;mso-layout-grid-align:none;text-autospace:none'> <![if !supportLists]><span style= 'font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <![endif]><i style='mso-bidi-font-style:normal'><span style= 'font-size:11.5pt;mso-bidi-font-family: Arial'>Zakon o davku na dodano vrednost – ZDDV-1 (Uradni list RS, št. 13/11-UPB3, 18/11-ZDDV-1D, 78/11-ZDDV-1E, 38/12-ZDDV-1F in 83/12-ZDDV-1G).</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; mso-list:l20 level1 lfo14;mso-layout-grid-align:none;text-autospace:none'> <![if !supportLists]><span style= 'font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <![endif]><i style='mso-bidi-font-style:normal'><span style= 'font-size:11.5pt;mso-bidi-font-family: Arial'>Zakon o spremembah in dopolnitvah Zakona o izvrševanju proračunov Republike Slovenije za leti 2013 in 2014 - ZIPRS1314-A (Uradni list RS, št. 104/12 in 46/13).</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'> <span style= 'font-size: 11.5pt;mso-bidi-font-family:Arial;mso-bidi-font-style:italic'> <![if !supportEmptyParas]> <![endif]></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;background:#F2F2F2'> <i style='mso-bidi-font-style:normal'><span style= 'font-size:11.5pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'> Kratek komentar DDVpoznavalca: Pojasnilo DURS (skladno z našim mnenjem) je korektno.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'> <i><span style= 'font-size:11.5pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'> <i><span style= 'font-size:11.5pt;mso-bidi-font-family:Arial'>OPOMBA: Zapis zakonodaje, na katerem temelji pojasnilo DURS-MF in komentar k pojasnilu, je pripis uredništva.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'> <i><span style= 'font-size:11.5pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></i></p> </div> </body> </html>
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